Temporary residence permit for the purpose of performing work by a foreigner delegated by a foreign employer to the territory of the Republic of Poland

Introduction

A temporary residence permit for the purpose of performing work by a foreigner delegated by a foreign employer to the territory of the Republic of Poland is a type of temporary residence permit granted when a foreigner who has previously performed work outside the European Union or in one of the Member States of the Union has been posted (i.e., directed) by a foreign employer with its registered office outside the Republic of Poland to perform official duties in Poland for some time:

• to a branch or establishment posting it to an employer or a related entity, within the meaning of the Act of 26 July 1991 on income tax on physical persons, with this foreign employer

• to provide a temporary or occasional service (export service) if the foreign employer posting it does not have a branch, establishment, or other form of organized activity on the territory of Poland

• for a period exceeding 30 days in the following 6 months for a purpose other than the above, unless this purpose is to perform work consisting in performing functions in the management board of a legal person entered in the register of entrepreneurs.

Transfer to perform duties in Poland must justify stay for a period longer than 3 months.

This permit is granted in the form of an administrative decision to third-country nationals (i.e., persons who do not have the citizenship of one of the EU countries, Norway, Iceland, Liechtenstein or Switzerland) and to stateless persons posted to the territory of the Republic of Poland for whom the employer has obtained a work permit (type C, D or E), if required.

A temporary residence permit for the above purpose is granted by the voivode, competent for the place of stay of the foreigner, and in the case of appeal proceedings – by the Head of the Office for Foreigners, for the period necessary to achieve the purpose of stay – for a minimum period of more than 3 months, but not longer than for a period of 3 years.

This permit is not automatically renewed – a foreigner interested in continuing their stay in Poland before its expiry should apply for a temporary residence permit or an indefinite permit (i.e., a permanent residence permit or a long-term EU resident permit), if it meets the requirements necessary to grant it.