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Poland's new Act on Conditions for Employing Foreign Nationals is expected to take effect on or after 1 May 2025. The Act introduces significant changes for non-EU nationals including digital work permit processes, restrictions on employment visa types and heightened governmental controls. Employers may review and update their internal policies and processes to ensure compliance with the new regulations, avoid penalties and minimize business disruptions.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.