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On 25 June 2024, the European Council further extended the Temporary Protection Directive (TPD) for the protection of individuals fleeing the Ukraine crisis until 4 March 2026. The TPD is currently in effect until 3 March 2025. EU Member States unanimously agreed to implement the TPD for the first time on 4 March 2022, in response to the outbreak of the armed conflict in Ukraine. Under the TPD, Ukrainian citizens and third-country nationals (i.e., nationals of countries outside the EU or EE) who fled Ukraine may be eligible to receive various rights in an EU country that has adopted the TPD, including residence and work authorization, housing and medical assistance.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.