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09 October 2025

Poland updates the stay and benefit rules for Ukrainian nationals

Poland's president signed an amendment to the Act on Assistance to Citizens of Ukraine in Connection with the Armed Conflict on the Territory of That Country (commonly referred to as the "Ukrainian Special Act"). The amendment introduces changes to the legal stay, benefit eligibility and procedural requirements for Ukrainian nationals until 4 March 2026. The amended Act entered into force on 30 September 2025. The Ukrainian Special Act was introduced on 12 March 2022 in response to the armed conflict in Ukraine and applies to Ukrainian nationals residing in Poland under the EU Temporary Protection Directive (TPD), as well as those who were already present prior to the conflict. The Ukrainian Special Act provides automatic extensions of residence rights and access to services, streamlining procedures and ensuring continuity of stay.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2025-2044

 

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