Last updated: 19.05.2026
What Is an Intra-Corporate Transfer (ICT) Permit in Poland?
The Intra-Corporate Transfer (ICT) permit is a specialized type of residence permit designed to facilitate the temporary secondment of high-level personnel, such as a manager, specialist or employee-trainee, for a period exceeding 90 days within multinational corporate groups.
The transfer is carried out by a parent employer based outside the territory of the EU Member States, the European Economic Area or Switzerland to a Polish company. The Polish company must be in a capital or organizational relationship with the parent employer or belong to the same group of companies.
Unlike standard residence permits, the ICT procedure offers a streamlined path for global companies to relocate their core talent to Polish branches while maintaining legal continuity within the corporate structure.
Why apply for the ICT permit in Poland?
The ICT permit has the following advantages:
- A host entity (Polish company), affiliated with the parent company, is the party to the procedure, whereas in the case of a standard temporary residence permit, the party is the foreigner, therefore applying for an ICT permit does not require the foreigner to reside in Poland, while the procedure takes place under the full control of the employer,
- An ICT permit entitles the foreign national to legally work in Poland under the terms specified therein without a need of obtaining a separate work permit,
- With a Polish ICT permit, an employee can legally work in company branches in otherother EU Member States under short-term or long-term mobility,
- Family members of an ICT worker can join them in Poland as part of a family reunification scheme and work in Poland without a work permit.
- The procedure allows multinational corporations conducting cross-border business activities to relocate key staff efficiently.
Who Can Apply for the ICT permit in Poland?
Unlike the standard residence permit (where the foreigner often signs the application), the application for the first ICT permit is submitted by the host entity (Polish entity) before the foreigner’s arrival in Poland.
The receiving entity must remain affiliated with the parent employer throughout the entire period of the transfer.
The ICT procedure does not apply to entities operating as a temporary employment agency or an enterprise providing employees to third parties as part of commercial employment services.
How to Obtain an ICT Residence Permit in Poland
Qualification Requirements for an ICT Permit in Poland
To obtain the ICT permit a foreigner must meet the following conditions:
- To have professional qualifications adequate to the scope of activity of the receiving entity and experience necessary in the entity to which the foreigner is to be transferred by the parent employer – in the case of work as a managerial or specialist employee – or a higher education diploma – in the case of work as a trainee employee,
- To have formal qualifications and meets other conditions that are required if the foreigner intends to work in a regulated profession (e.g., lawyer, doctor, architect),
- immediately before the date of the intra-corporate transfer, foreigner was employed within the same enterprise or the same group of enterprises for a continuous period of at least:
- 12 months – in the case of work as a manager or specialist,
- 6 months – in the case of work as a trainee employee,
- to have a health insurance,
- to have a place of residence in the territory of the Republic of Poland (for example, tenancy agreement),
- after the end of the intra-corporate transfer period, the foreigner will be able to transfer back to the parent employer or another enterprise belonging to the same group of enterprises, based outside the territory of the European Union,
- the first or longest stay in the EU as part of an intra-corporate transfer will take place in Poland.
Employment Requirements for an Intra-Corporate Transfer Permit
Employment Contract Requirements
The contract under which the foreigner is to perform work, concluded in writing, or a document issued by the parent employer constituting the basis for the intra-corporate transfer, specifies:
- the period of the foreigner’s intra-corporate transfer,
- the registered office of the host entity,
- the foreigner’s position at the host entity,
- the remuneration and other working conditions of the foreigner at the host entity.
Internship and Trainee Requirements
An agreement with an employee trainee has to specify:
- the internship program,
- the duration of the internship,
- the conditions for the supervision of the foreigner during the internship.
Salary Requirements for ICT Employees
The remuneration of the foreigner shall be:
- higher than the income entitling to cash benefits from social assistance,
- not lower than the remuneration of employees performing comparable work or a comparable position in the territory of the Republic of Poland for the same number of hours,
- not lower than 70% of the average gross monthly remuneration in the national economy in the voivodeship in which the host entity is based in the year preceding the submission of the permit application.
Salary thresholds are verified based on data published by the Polish Central Statistical Office.
The remuneration should also ensure that the employee can financially support themselves and accompanying family members during their stay in Poland.
How to Apply for an ICT permit in Poland?
Where and When to Submit an ICT Application in Poland
The application is submitted to the regional immigration office (urząd wojewódzki) competent for the seat of the host entity. For example, for Warsaw residents:
Mazowiecki Urząd Wojewódzki
ul. Marszałkowska 3/5
00-624 Warsaw
The application must be submitted online via MOS II online portal and signed using the qualified electronic signature or the ePUAP profile.
Documents Required to Obtain an ICT Residence Permit
The following required documents must be attached to the application:
- proof of payment for the permit and residence card,
- full copy of passport,
- passport-size photo (35 x 45 mm),
- a written contract concluded with the parent employer or a document issued by the parent employer, constituting the basis for the intra-corporate transfer, on the basis of which the foreigner is to perform work or is to complete an internship,
- documents confirming organizational or capital links between the host entity and the parent employer or their affiliation to the same group of companies,
- documents confirming professional qualifications or work experience of the foreigner,
- health insurance policy,
- documents confirming that the foreigner was employed within the same enterprise or the same group of enterprises for at least 12 months (in the case of managerial staff and specialists) or 6 months (in the case of trainees) immediately before the transfer,
- documents confirming the foreigner’s formal qualifications if foreigner is to work in a profession regulated by law,
- tenancy agreement,
- documents confirming that after the intra-corporate transfer period ends, the employee will be able to transfer back to the parent employer or another company belonging to the same group of companies based outside the EU.
The authority may also request other documents, including extracts from the National Court Register, documents confirming the planned transfer, or translations of the above mentioned documents prepared from a foreign language into Polish.
The receiving entity must demonstrate that it may legally provide services and conduct commercial business activities in Poland.
ICT Residence Permit Fees in Poland
The fee for issuing a residence permit decision is PLN 440.
An additional PLN 100 must be paid for the residence card—this may be paid before or after the decision is issued.
ICT Permit Processing Time in Poland
By law, the application should be reviewed within 30–60 days, but in practice it often takes longer (up to 1,5 years), especially in provinces with a high number of foreign applicants.
ICT Decision and Residence Card
The residence permit is issued for a period between 3 months and 3 years, depending on the length of the employment contract.
After receiving a positive decision, the host entity sends the decision to the foreigner, who then obtains a Polish type D visa at the Polish consulate.
Finally, upon arrival in Poland, the foreigner applies for a plastic residence card.
Before the current permit reaches its expiry date, the employer may apply for a new ICT permit or a subsequent permit, depending on the circumstances of the transfer.
Notification Obligations of the Host Entity
The receiving entity is obligated to notify the voivode who granted the ICT permit within 15 business days of any change in circumstances affecting the terms of the granted permit. Failure to comply with this obligation may result in the refusal to issue a subsequent ICT permit.
ICT Permit and EU Long-Term Residence
The period of legal stay on the ICT permit does not count toward the 5-year EU long-term residence requirement.
Intra-EU Mobility Under the ICT Permit
The ICT scheme is unique because it introduces the concept of “intra-EU mobility,” allowing employees to work in other EU countries based on their Polish permit. In our upcoming articles, we will provide a detailed analysis of the rules regarding Short-term Mobility and Long-term Mobility, which are crucial for regional corporate hubs.
Conclusion – ICT Residence Permit for Employees Transferred to Poland
The ICT permit remains one of the most effective tools for multinational corporations to manage their global talent pool and ensure the seamless transfer of expertise to Polish branches. While the application process is rigorous – requiring proof of corporate links, prior employment history, and specific salary thresholds—the benefits of intra-EU mobility and simplified family reunification make it a premium choice for high-level personnel.
To obtain the permit, the applicant must submit all necessary documents, including a completed application form, a valid travel document, confirmation of employment within the same group of enterprises continuously, and proof of health and accident insurance. Depending on the role, the procedure may also apply to an employee undergoing professional development or a trainee undergoing training within the company structure, allowing multinational companies to efficiently relocate managers, specialists and key personnel to Poland under a compliant corporate mobility framework.
Although it does not lead directly to long-term residency, the ICT scheme provides a stable and legal framework for corporate rotations, allowing specialists and managers to focus on business objectives rather than administrative hurdles. Given the complexity of the documentation and the specific notification obligations involved, it is highly recommended that host entities carefully monitor compliance to maintain the validity of the permit throughout the transfer period.
