🇵🇱 Poland

Intra-Corporate Transfer (ICT)

International Corporate Mobility to Poland

← Back to Poland

Poland provides a dedicated residence pathway for qualifying third-country nationals who are temporarily transferred from a company established outside the European Union to a host entity in Poland belonging to the same company or group of companies.

The Intra-Corporate Transfer framework is designed primarily for managers, specialists and trainee employees working within international corporate structures.

CETO Global Immigration Consulting & Partners assists international companies and employees in assessing ICT eligibility and coordinates the immigration process together with qualified legal and immigration professionals.

What is an Intra-Corporate Transfer?

An Intra-Corporate Transfer allows an eligible employee working for a company established outside the European Union to be temporarily transferred to a qualifying entity in Poland.

The Polish host entity and the foreign company must generally belong to:

  • The Same Company
  • or The Same Group of Companies

The transfer must be temporary and satisfy the applicable Polish ICT requirements.

Who Can Qualify?

The Polish ICT framework is designed for three principal categories:

1. Managers

A manager is generally an employee holding a senior position who primarily directs the management of the host entity or an organisational unit.

The role may include responsibilities such as:

  • Managing the Organisation
  • Supervising Other Employees
  • Making Senior Operational Decisions
  • Exercising Authority Over Personnel
  • Managing Important Corporate Functions

2. Specialists

A specialist is generally an employee possessing specialised knowledge essential to the company's areas of activity, techniques or management.

Assessment can take into account:

  • Professional Knowledge
  • Qualifications
  • Experience
  • Expertise Relevant to the Company

3. Trainee Employees

The trainee must satisfy the applicable education and employment requirements.

A trainee employee is generally a university graduate transferred for professional development or training.

The training may relate to:

  • Business Techniques
  • Professional Development
  • Corporate Methods
  • Organisational Skills

Prior Employment With the Company

The employee must generally have worked within the same company or group before the transfer.

Managers and specialists must generally have been employed within the company or group continuously for at least 12 MONTHS immediately before the proposed transfer.

Trainee employees must generally have been employed within the company or group continuously for at least 6 MONTHS before the transfer.

Example

Technology Company Example

A technology company has headquarters outside the European Union and a subsidiary in Poland.

A specialist who has worked for the foreign company for more than 12 months is needed temporarily at the Polish subsidiary.

If the corporate relationship, professional role and other immigration requirements are satisfied, the employee may potentially qualify for an ICT permit.

Corporate Relationship

The foreign sending company and Polish host entity must belong to the same undertaking or group of undertakings.

Evidence can include corporate documentation demonstrating:

  • Ownership
  • Control
  • Group Structure
  • Parent-Subsidiary Relationship
  • Other Qualifying Corporate Connection

Temporary Transfer

ICT is designed for TEMPORARY CORPORATE TRANSFERS.

It is not intended to function as an ordinary permanent recruitment route for a Polish employer.

The employee remains part of an international corporate transfer arrangement.

Host Entity in Poland

The Polish host entity plays a central role in the procedure.

Importantly, the ICT residence application is submitted by THE HOST ENTITY rather than being an ordinary employee-filed residence application.

Employment Conditions

The transfer documentation must establish the conditions applicable during the assignment in Poland. This can include:

  • Position
  • Duties
  • Duration of Transfer
  • Place of Work
  • Remuneration
  • Corporate Relationship
  • Employment History

Remuneration

The employee's remuneration must satisfy the applicable Polish ICT requirements.

The remuneration must generally not be lower than remuneration received by employees performing comparable work in Poland.

Additional statutory remuneration requirements may apply.

The applicable salary level should therefore be verified for each application.

Qualifications

The employee must demonstrate the qualifications and professional experience required for the proposed position.

For managers and specialists, this can include:

  • Professional Experience
  • Qualifications
  • Corporate Experience
  • Specialist Knowledge

Trainee Qualifications

A trainee employee must generally hold a HIGHER EDUCATION DEGREE and participate in a qualifying professional development programme.

Regulated Professions

Where the employee will perform a regulated profession in Poland, the applicant must also satisfy the applicable Polish professional requirements. This can include:

  • Recognition of Qualifications
  • Professional Registration
  • Licensing
  • Other Required Authorisations

Health Insurance

The employee must have appropriate healthcare coverage for the stay in Poland.

The applicable insurance arrangements must satisfy Polish requirements.

Maximum ICT Duration

The ICT framework is temporary.

For MANAGERS & SPECIALISTS, the maximum total intra-corporate transfer period is generally 3 YEARS.

For TRAINEE EMPLOYEES, the maximum total transfer period is generally 1 YEAR.

The maximum ICT period is not simply renewed indefinitely. Once the applicable maximum transfer period has been reached, the employee must comply with the rules governing the end of the ICT assignment and any future immigration strategy.

Permit Validity

The Polish ICT permit is issued for the period necessary for the transfer, subject to the applicable maximum period.

The actual validity therefore depends on:

  • Transfer Duration
  • Employment Documentation
  • Employee Category
  • Passport Validity
  • Other Immigration Conditions

Mobility Within the European Union

One of the important advantages of the ICT framework is INTRA-EU ICT MOBILITY.

A qualifying ICT employee may potentially perform part of the corporate assignment in another participating EU Member State.

Different rules apply depending on the duration and destination country.

EU Mobility Options

Short-Term ICT Mobility

A person holding an ICT permit issued by another participating EU Member State may potentially perform qualifying work in Poland for a limited period under short-term mobility.

The Polish host entity must comply with the applicable notification and mobility requirements.

Long-Term ICT Mobility

Where the transfer to Poland exceeds the short-term mobility period, a separate Polish long-term mobility permit may be required.

The employee and host entity must satisfy the applicable Polish requirements.

ICT Permit vs. EU Blue Card

ICT

Designed for temporary transfer within the same multinational company or corporate group.

The employee already has an employment relationship within the international corporate structure.

EU Blue Card

Designed for highly qualified employment in Poland.

The applicant must satisfy separate qualification requirements, employment requirements and a salary threshold.

ICT vs. Temporary Residence & Work

ICT

Designed for a temporary internal corporate transfer from outside the EU.

Temporary Residence & Work

Designed primarily for a foreign national taking up qualifying employment in Poland.

ICT vs. Posted Worker

ICT

Requires a qualifying transfer within the same company or group of companies and applies to managers, specialists and trainee employees.

Posted Worker

Can involve an employee temporarily sent to Poland by a foreign employer to perform qualifying work or services under a different legal framework.

Who Can We Help?

ICT can potentially be relevant for:

Companies & Groups

  • Multinational Companies
  • International Corporate Groups
  • Foreign Companies with Polish Subsidiaries
  • Polish Companies Receiving International Employees

Employees

  • Managers
  • Senior Executives
  • Specialists
  • Technical Experts
  • Trainee Employees

Our Process

  1. 01

    Corporate Structure Assessment

    We review the relationship between the foreign sending company and the Polish host entity.

  2. 02

    Employee Category

    We determine whether the employee potentially qualifies as a Manager, Specialist or Trainee Employee.

  3. 03

    Prior Employment Review

    The employee's history within the company or corporate group is assessed.

  4. 04

    Transfer Documentation

    The role, duration, remuneration and conditions of the proposed transfer are reviewed.

  5. 05

    Professional Documentation

    Qualifications, experience and professional documentation are coordinated.

  6. 06

    Host Entity Application

    The ICT residence application is coordinated with the Polish host entity through the appropriate immigration procedure.

  7. 07

    Residence & Transfer

    Following approval, the employee can carry out the authorised corporate assignment in Poland.

  8. 08

    Family Relocation

    Where applicable, residence options for qualifying family members are assessed.

  9. 09

    EU Mobility

    Where the employee needs to perform duties in other participating EU Member States, applicable ICT mobility options can be reviewed.

  10. 10

    Future Immigration Strategy

    Before the ICT maximum period is reached, potential future Polish or European immigration pathways can be assessed.

Frequently Asked Questions

Can any employee use ICT?

No. The ICT framework is specifically designed for qualifying Managers, Specialists and Trainee Employees.

Do I need to work for the company before moving to Poland?

Yes. Managers and specialists generally require at least 12 months of prior continuous employment within the company or group. Trainee employees generally require at least 6 months.

Can a company hire someone abroad and immediately transfer them to Poland as ICT?

Generally no. The prior-employment requirement is an important part of ICT eligibility.

How long can I stay?

Managers and specialists can generally remain under ICT for a maximum total period of 3 years. Trainee employees can generally remain for a maximum of 1 year.

Can my family come to Poland?

Qualifying family members may potentially obtain residence in Poland under the applicable family reunification rules.

Can I work for an unrelated Polish company?

ICT is based on the qualifying intra-corporate transfer and host entity. It should not be treated as an unrestricted Polish labour-market permit.

Can I use my Polish ICT permit to work in Austria?

Not automatically. The EU ICT framework provides specific mobility mechanisms, but a Polish ICT permit does not create unrestricted employment rights throughout the European Union. The applicable mobility or immigration requirements of the destination Member State must be followed.

Related Polish Pathways

Transfer International Talent to Poland

Corporate Immigration for Global Companies

Poland's ICT framework provides multinational companies with a dedicated immigration mechanism for temporarily relocating qualifying managers, specialists and trainee employees to Polish entities within the same corporate group.

CETO can assess the corporate structure, employee eligibility and transfer requirements and coordinate the immigration process together with qualified legal and immigration professionals.