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Poland - Amendments to the Act on Foreigners
On 7 April 2023, amendments to the Act on Foreigners (“the Act”) went into effect, which impact third-country nationals applying for EU Long-Term Residence Permits and Ukrainian nationals seeking to obtain digital residence permits, among other groups. New regulations, which will provide greater clarity and details around the implementation of the amendments, are expected in the coming months. To qualify for an EU Long-Term Residence Permit issued by Poland, third-country nationals must prove that they possess Polish language skills at a B1 Level or above by submitting a certificate of language proficiency from an authorized institution. Alternatively, they may submit a degree/diploma confirming that they graduated from a primary or secondary (high) school in Poland, or a Polish university and completed their studies in Polish (as opposed to another language).
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.