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On 1 July 2024, the amended Act on Assistance to Citizens of Ukraine went into effect in Poland, introducing significant changes to regulations concerning Ukrainian citizens residing in the country. The amendments to the Act include the following (i) extension of temporary protection for Ukrainian citizens in Poland until 30 September 2025; (ii) expanded list of individuals who are eligible to apply for temporary residence in Poland; (iii) simplified procedure to legalize residence for UKR status holders who seek to extend their stay in Poland.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.