global mobility | In Principle

The special Act on Aid to Ukrainian citizens has just entered into force. We have prepared a guide explaining comprehensively the most up-to-date rules of entry, stay and work in Poland for citizens of Ukraine and other countries. Available in Polish, Ukrainian and English.
 

Another concise guide: How long does legal residence last in Poland? How to extend it? How to bring family members to Poland? In Ukrainian, Polish and English.

Due to the pandemic-related travel restrictions moving around Europe has become difficult in recent times, especially for individuals without European union passports. This is an important, but not the only factor driving the growth of interest in obtaining citizenship of an EU country, including Poland. At the same time, requirements for obtaining polish citizenship do not seem too strict compared to other EU countries.

Our brief guide explains the possibilities for entry, legalisation of work and legalisation of stay of Ukrainian citizens in Poland. It also covers the rules for bringing their families to Poland. In English, Ukrainian, Russian and Polish.

Magdalena Świtajska from Wardyński & Partners’ Employment & Global Mobility Practice, explains types of contracts used when hiring or working in Poland.

Magdalena Świtajska and Aleksandra Wójcik form Wardyński & Partners’ Employment & Global Mobility Practice, explain the ways of obtaining Polish citizenship.

Apart from the basic form of running a business, which is a sole proprietorship, foreigners can choose to start a business in the form of a partnership or company. Each of these groups includes different types of corporate forms, and their activities depend on various factors.

Compared to other forms of professional activity of an individual (for example working under an employment contract or contract of mandate), individual business activity allows the individual to benefit from a range of forms of income taxation. Thus, before generating their first business revenue in Poland, individuals they should examine their activity to find the most appropriate form of taxation. Below we present the available forms of taxation for business income, with their main advantages and disadvantages.

The Act on Acquisition of Real Estate by Foreigners of 24 March 1920, which has been in force in Poland continuously for over 100 years, greatly limits the acquisition of real estate in Poland by foreigners, by requiring them to obtain prior consent from the Minister of Interior and Administration. Conclusion of a real estate acquisition agreement without a required permit is subject to the most severe sanction, resulting in invalidity of the transaction. However, the act permits certain departures from the strict requirement of ministerial consent.

The transition period during which UK nationals are generally treated under EU law as citizens of other member states expires on 31 December 2020. This raises more and more questions and doubts about the legality of stay of UK citizens and their family members, both those already residing in Poland and those still planning their arrival.

Employment contract, contract of mandate, or sole proprietorship (individual business activity): these are the most common forms of cooperation with individuals in Poland. In this article, we explain the tax and social insurance burdens for individuals working under an employment contract and contract of mandate. In the next article, we will discuss different forms of business income taxation.

Establishing individual business activity (jednoosobowa działalność gospodarcza) by one natural person is a basic form of business operation in Poland. The process of launching and operating such a business, including registration, is relatively easy. This makes individual business activity appropriate for self-employed persons, i.e. those operating independently, with little or no involvement of third parties.