Get Intra-Corporate Transfer (ICT) in Poland after setting up a Branch

Poland, with its strategic location in Europe and investor-friendly legislation, has developed as a center for international economic growth. Establishing a branch office in Poland is a viable option for firms looking to expand their operations. This method also allows important personnel to obtain an Intra-Corporate Transfer (ICT) VISA, facilitating smooth corporate moves. This article walks you through the process of opening a branch office in Poland and obtaining an ICT VISA, with clear steps and practical insights.

What is a branch office in Poland?

A branch office is an extension of a parent corporation that has established itself in a foreign country. Unlike a subsidiary, it functions as a legally dependent entity, with direct ties to its parent corporation. A branch office is not a separate legal entity and is subject to the laws of the nation where it is located. It acts as a conduit for promoting the parent company’s business interests, overseeing sales, or providing localized support in a new market.

What is the procedure for setting up a branch office in Poland?

The procedure for setting up a branch office in Poland are mentioned below:

1. Determine the Scope of Operations

• Define the business activities to be conducted in Poland.
• Ensure compliance with Polish regulations governing branch offices.

2. Appoint a Representative

• Assign a representative responsible for managing the branch office’s activities in Poland.
• This person acts as the legal face of the branch office in dealings with Polish authorities.

3. Register with the National Court Register (KRS)

• Submit an application to the National Court Register (Krajowy Rejestr Sądowy, KRS).
• Required documents include:
  • Parent company’s incorporation documents.
  • Notarized power of attorney for the branch office representative.
  • Articles of Association or Memorandum from the parent company.

4. Obtain a Tax Identification Number (NIP)

• Once registered, apply for a NIP (Numer Identyfikacji Podatkowej) number for tax purposes.
• This is necessary for financial operations, including invoicing.

5. Register for VAT (Optional)

• If your operations involve VAT-applicable services or goods, register for VAT with the Polish tax authorities.

6. Open a Bank Account

• Establish a local corporate bank account to facilitate business transactions.

7. Notify Relevant Authorities

• Inform local labor and social insurance authorities about the branch office’s establishment if you plan to hire local employees.

What are the benefits for setting up a branch office in Spain?

Poland offers several advantages for businesses establishing a branch office:

• Strategic Location: Situated at the heart of Europe, Poland provides access to major European markets.
• Cost-Effectiveness: Relatively lower operational costs compared to Western European nations.
• Skilled Workforce: Access to a well-educated and multilingual labor pool.
• Business-Friendly Policies: Government incentives for foreign investors, including grants and tax exemptions.
• Simplified Market Entry: A branch office allows businesses to test the Polish market without creating a separate legal entity.
• EU Access: As an EU member state, Poland offers businesses access to a vast single market.

What are the requirements for opening a branch office in Poland?

Legal and Documentation Requirements:

1. Parent Company’s Documents: Certified copies of the parent company’s registration documents and financial statements.
2. Polish Representation: A designated representative with legal authority to act on behalf of the branch office.
3. Local Address: A physical address in Poland for official correspondence.
4. Articles of Association: Translated and notarized versions of the parent company’s Articles of Association or Memorandum.

Financial Requirements: While there is no mandatory minimum capital for a branch office, companies must demonstrate financial stability to ensure compliance with Polish business laws.

Regulatory Compliance: Adhere to Polish labor laws, tax regulations, and industry-specific standards.

How to apply for an ICT VISA after setting up a branch office in Poland?

The Intra-Corporate Transfer (ICT) VISA allows employees of multinational corporations to transfer to a Polish branch. Here are the steps to secure this visa:

1. Confirm Eligibility

• Confirmation that you have the appropriate professional credentials and experience in the host corporation to which you should be moved by the parent company if you are a manager or specialist, or a diploma of completion of higher education studies if you are a trainee.
• Confirmation of your employment immediately previous to the day of intra-corporate transfer within the same organization or group of enterprises continuously for at least:
  • 12 months—in the case of a manager or specialist
  • 6 months—in the case of a trainee employee

2. Gather Required Documents

• Proof of employment in the parent company.
• Assignment letter detailing the role in the Polish branch.
• Valid passport and 4 photographs.
• Stable and regular source of income
• Health insurance
• A photocopy of a valid travel document 
• Polish branch office registration details.
• Accommodation proof in Poland.

3. Submit an Application

• Apply through the Polish consulate in your home country or directly at the Polish immigration office if you are already in Poland.

4. Work Permit Exemption

• ICT VISA holders do not require a separate work permit, but their roles and responsibilities must align with the submitted documents.

5. Processing Time

• The processing time for an ICT VISA is processing usually takes around 15 working days, but it can extend to 30 days in cases requiring additional evaluation or during peak application periods

6. Entry and Residency

• Once approved, the ICT VISA allows entry into Poland and the EU Schengen Zone.
• The visa duration typically aligns with the assignment period, up to three years.

Conclusion

Establishing a branch office in Poland is a strategic move for businesses seeking to expand their European footprint. It simplifies market entry, provides access to skilled labor, and fosters international growth. Securing an ICT VISA further streamlines the process, enabling key personnel to relocate and manage operations seamlessly. By adhering to Polish regulations and following the outlined steps, your organization can unlock immense potential in one of Europe’s most promising markets.

If you are willing to immigrate your employees to the Polish branch office, schedule a call with our Polish immigration lawyer today.