Key Points
- Poland will enforce new intra-corporate transfer rules starting May 1, 2025
- Companies must demonstrate ownership or management ties between entities
- Sending companies must prove active operations in their home country
Overview
Poland will implement new regulatory requirements for intra-corporate transferees beginning May 1, 2025. Under the updated rules, companies seeking to transfer foreign employees within the same corporate group must demonstrate a clear ownership or management relationship between the sending and host entities. In addition to this structural requirement, the sending company must provide documentation proving it is actively engaged in business operations in its home country.
The changes aim to prevent misuse of intra-corporate transfer pathways and ensure the legitimacy of corporate affiliations. This regulatory shift is particularly relevant for multinational organizations transferring executives, managers, and specialists under the EU Intra-Corporate Transfer (ICT) Directive. Companies must prepare additional documentation to meet these evidentiary requirements during the application.
Employers should expect closer scrutiny by Polish immigration authorities regarding the nature of business ties and the validity of corporate structures used for facilitating transfers. These stricter controls are designed to promote transparency and compliance while minimizing the abuse of transfer mechanisms.
Looking Ahead
Multinational employers with planned assignments to Poland should review their corporate structures and ensure they can readily supply the required proof of ownership and operational activity. Legal teams and HR departments should update internal documentation processes and plan to avoid delays. Early consultation with immigration counsel is recommended to ensure full compliance with the new requirements.
