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Updated on 13th of February, 2025
On 30 January 2025, an amendment to Act No. 65/2022 Coll. and related acts relating to the conflict in Ukraine was submitted for signature by the President of the Czech Republic. The amendment plays a key role for companies looking to employ refugees from Ukraine in the Czech Republic, as it grants foreigners special protection and free access to the labour market. Thanks to the changes, temporary protection is to be extended again until 31 March 2026.
Persons who have fled from Ukraine before the armed conflict can currently reside in the Czech Republic on the basis of different types of residence permits. In addition to ordinary residence permits, such as an employment card, a large number of Ukrainian citizens reside in the Czech Republic on the basis of:
Please note that, with a few exceptions, it is not possible to apply for another residence permit after the start of the conflict. The only exceptions are applications covered by Government Regulation No. 308/2022 Sb. According to this regulation, it is possible to apply to the embassy in Ukraine for, for example, a blue card or a permit for the purpose of study.
Embassies in Ukraine are also now accepting applications for employment cards, but only for government-approved programmes (e.g. Skilled Worker Programme, Key and Scientific Personnel Programme, etc.).
For more information on the conditions for inclusion in the economic migration programme, please click here.
Temporary protection will be extended again by affixing a new visa. Given that it is not technically possible to extend temporary protection in a single day, the process will again take place in two steps, first by registration and then by visiting the Ministry of the Interior (OAMP).
Online registration will take place on the website of the Ministry of the Interior and will be possible until 15 March 2025.
By registration itself, the temporary protection will be extended until 30 September 2025. Registration must be completed by booking an appointment to visit the Ministry of the Interior.
Data on family relations will also be filled in as part of the registration. Specifically, it will be necessary to fill in information about the spouse and children under 18 years of age, who are also holders of temporary protection.
After online registration, it is necessary to arrive at the booked date at the Ministry of the Interior and collect new visa. The visit to the OAMP must be completed by 30 September 2025. A foreigner needs to bring:
New visa will be valid until 31 March 2026.
Holders of a visa for the purpose of toleration in connection with the conflict in Ukraine will have their visas automatically extended again, until 31 March 2026. They do not have to take any further steps.
However, to avoid inconsistencies and uncertainty when dealing with the authorities, we recommend that you apply for a new visa with an updated validity date. This requires an appointment at OAMP.
We would like to remind you that the employer of a foreigner is obliged, among other things, to keep a copy of the documents proving the employee’s right to reside. The employer should therefore be concerned with whether employees who hold temporary protection have applied for its extension properly and in time.
Employers are advised to ensure that their employees register on time and then attend the appointment for the visa to be affixed. The registration will be supported by a pdf certificate which can be downloaded from the OAMP portal.
Temporary protection holders have free access to the labour market, so they do not have to deal with work permits (unlike, for example, holders of a tolerance visa).
In addition to matters related to the extension of residence titles, please note that the foreigner is obliged to report to the OAMP any significant changes concerning him/her, e.g. change of residence address, change of surname, change of marital status or change of travel document. Find the form on the OAMP’s website for this purpose. The form shall be delivered along with the necessary documents in person, sent by post or by data box.
Foreigners should also note that they may be subject to obligations such as paying utilities or health insurance.
We are ready to help you with the employment of refugees from Ukraine, do not hesitate to contact us or browse through our services in the Czech Republic.
Persons who have fled from Ukraine before the armed conflict can currently reside in the Czech Republic on the basis of different types of residence permits. In addition to ordinary residence permits, such as an employment card, a large number of Ukrainian citizens reside in the Czech Republic on the basis of:
Please note that, with few exceptions, it is not possible to apply for another residence permit. The only exceptions are applications covered by Government Regulation No. 308/2022 Sb. According to this regulation, it is possible to apply to the embassy in Ukraine for, for example, a blue card or a study permit.
Embassies in Ukraine are also now accepting applications for employment cards, but only for government-approved programmes (e.g. Skilled Worker Programme, Key and Scientific Personnel Programme, etc.).
For more information on the conditions for inclusion in the economic migration programme, please click here.
Temporary protection will be extended again by affixing a new visa. As it is not technically possible to extend temporary protection in one single day, the process will be carried out in two steps, first by registration and then by a visit to the Asylum and Migration Policy Department of the Ministry of the Interior (OAMP).
If the holder of temporary protection fails to register by the deadline or fails to present the visa after registration by the end of September 2024, the temporary protection will expire.
Online registration will be open until 15 March 2024. The registration portal will be available on the following website: www.frs.gov.cz/docasna-ochrana/#3.
The registration itself extends the temporary protection until 30 September 2024. However, it is necessary to complete the registration by booking a date to visit the Ministry of the Interior.
If the registration is not done in time and the temporary protection expires, the foreigner has the possibility to reapply for temporary protection. However, there is a risk of not being found to meet the conditions for its granting.
After registering online, it is necessary to arrive at the OAMP on the scheduled date and have a new visa marked. The visit to the OAMP must
be completed by 30 September 2024. The foreigner should submit following documents:
New visa will be valid until 31 March 2025.
For holders of a visa for the purpose of tolerance in connection with the conflict in Ukraine, the visa will be extended again automatically until 31 March 2025. There is no need to take any further steps to do so. The visa for the purpose of tolerating the conflict in Ukraine is coded D/SD/91.
However, to avoid inconsistencies and uncertainty when dealing with the authorities, we recommend applying for a new visa with an updated validity date. This requires an appointment at OAMP.
We would like to kindly remind that the employer of a foreigner is obliged to keep a copy of the documents proving the employee’s right to stay. Therefore, the employer should be concerned with whether employees who hold temporary protection have properly and timely applied for its extension.
Employers are advised to ensure that their employees register on time and then attend the appointment for the visa to be affixed. The registration will be supported by a pdf certificate which can be downloaded from the OAMP portal.
Temporary protection holders have free access to the labour market, so they do not have to deal with work permits (unlike, for example, holders of a tolerance visa).
In addition to matters related to the extension of residence titles, please note that the foreigner is obliged to report to the OAMP any significant changes concerning him/her, e.g. change of residence address, change of surname, change of marital status or change of travel document. Find the form on the OAMP’s website for this purpose. The form shall be delivered along with the necessary documents in person, sent by post or by data box.
Foreigners should also note that they may be subject to obligations such as paying utilities or health insurance.
We are ready to help you with the employment of refugees from Ukraine, do no
Persons who have fled from Ukraine before the armed conflict can currently reside in the Czech Republic on the basis of different types of residence permits. In addition to ordinary residence permits, such as an employment card, a large number of Ukrainian citizens reside in the Czech Republic on the basis of:
This type of residence will generally be given to those who fled Ukraine after the invasion by the Russian Federation. Alternatively, those whose residence permits have expired but cannot return for the time being due to the situation in Ukraine.
Please note that persons who have obtained temporary protection in another Member State cannot obtain temporary protection in the Czech Republic. At present, it is not even possible for persons with temporary protection or a visa for the purpose of toleration to switch to the employment card regime.
The most significant change is the possibility for persons with temporary protection granted in another country to apply for a blue card at the embassy in Ukraine.
We would like to remind you that holders of temporary protection issued by the Czech Republic can only stay in the Schengen area countries in a limited regime according to the so-called 90/180 rule. Thus, within any 180 days they can stay outside the territory of the Czech Republic in another Schengen area country only for 90 days.
Temporary protection was granted until March 31, 2023. Those who wished to continue to reside in the Czech Republic had to register online by March 31, 2023.
If the registration was not carried out, the temporary protection expired. In this case, the person can reapply for temporary protection. If he or she continues to meet the conditions, temporary protection will be granted.
If the registration has been duly and timely carried out, this extends the validity of the temporary protection until September 30, 2023. Until then, the holder of temporary protection is obliged to appear in person at the Asylum and Migration Policy Department of the Ministry of the Interior (OAMP) and have a new visa affixed. This will be valid until March 31, 2024. The date at the OAMP is assigned during online registration.
As part of the in-person visit to OAMP to mark the new visa, you must also provide the necessary documents. These are:
If the deadline for extending temporary protection has been missed, any entitlement to benefits (e.g. humanitarian benefits, housing assistance, free access to the labour market, access to health insurance) has also been lost.
The foreigner has the possibility to reapply for temporary protection if the circumstances that led to the first application continue to exist.
More information can also be found on the website of the Ministry of the Interior of the Czech Republic.
If you do not meet the conditions for temporary protection, you can apply for a tolerance visa. In this case, the person does not automatically have free access to the labour market and must obtain permission from the Labour Office.
Those who already have a tolerance visa in connection with the conflict in Ukraine have their visa extended automatically until 31 March 2024 and do not need to take any further steps. However, in order to avoid inconsistencies and uncertainty when dealing with the authorities, it is recommended to request a new sticker with an updated validity date. This label is marked with the code D/SD/91. A prior order is required for its marking.
There is also an exception for visas issued in connection with the armed conflict in Ukraine in relation to exit from the territory. Persons holding this type of visa for the purpose of toleration do not lose their visa by leaving the territory.
Since the employer is obliged to keep a copy of the documents proving the alien employee’s eligibility to stay, the employer should take a proactive interest in whether employees who hold temporary protection have applied for its extension in a proper and timely manner.
By March 31, 2023, temporary protection holders should have completed online registration. By doing so, they extended their temporary protection until September 30, 2023. They must then appear in person at an OAMP office to have their visa affixed by that date. The visa will be valid until March 31, 2024.
The employer can then verify the validity of the authorisation with the newly affixed visa. Between the online registration of the person with temporary protection and the affixing of the visa, the employer should request a confirmation of registration from the person with temporary protection in order to check his/her residence (see image). The registration number can be read from this confirmation. The employer can use the registration number to check the validity of the registration online.
As of April 1, 2023, employers are obliged to register all employees who have temporary protection with the CSSA. This obligation now also applies to employers who have a work performance agreement or a work activity agreement with a holder of temporary protection. The deadline for registering a person is normally 8 days.
Otherwise, the same rules apply to the employment of persons with temporary protection as to the employment of other foreigners with free access to the labour market, e.g. the employer’s obligation to report the start of employment of the foreigner and other changes to the Labour Office or to keep a register of foreign employees.
It’s possible to only employ Ukrainian refugees with free entry to the Czech labour market.
Free entry to the labour market means, that Ukrainian citizens and their family members which comply with conditions further described may work in the Czech Republic without any formal restrictions, i.e. without having to obtain a work permit in advance or the employer having to submit a job position vacancy form beforehand.
The Ukrainian citizen and his family members may work in an employment relationship, as well as on the basis of some of the agreements of performing work outside the employment relationship. Of course, the standard legal conditions must be adhered to, in particular minimal and guaranteed wage, length and schedule of worktime etc.
The Ukrainian refugee must be granted the temporary protection (or perhaps the special long-term visa, which was issued at the begging of the war conflict).
Temporary protection (special long-term visa) is marked with a sticker or stamp in the passport.
Until the above-mentioned law came into effect, Ukrainian refugees were granted a so-called special long-term visa. Since the effective date of the law, only the so-called visa for the purpose of temporary protection has been granted. According to information from the Ministry of the Interior, however, persons who obtained a special long-term visa before the effective date of the law will be automatically transferred to the temporary protection system, i.e. without having to take any action.
Temporary protection may be granted:
For the grant of temporary protection it’s necessary to file the submission personally at one of the District assistance centres for helping Ukraine – the list of these centres according to individual districts may be found HERE.
It’s advised that the Ukrainian citizens who don’t comply with the above-mentioned conditions to sort out their situation individually at the Department of Asylum and Migration Policy of the Ministry of Interior (contact points HERE).
Necessary documents to submit for the application:
The employer has the following administrative obligations:
The employer must have a record of information regarding the foreign employee in the extent:
In the language that the Ukrainian refugee understands, i.e. ideally a bilingual CZ/UA document.
The same rule applies to any other labour law documents of the employer which the Ukrainian refugee should be acquainted with.
The law nor any other legal regulation doesn’t impose this obligation upon the employer to retrieve the extract from the Criminal Records for this purpose and Ukrainian refugees are perceived as citizens of the EU.
In principle the temporary protection which as well means free entry to the labour market is only applicable in the Czech Republic, i.e. the holder of the temporary protection may not use this permit to work abroad.
Nevertheless, if the foreigner is posted within the framework of the Directive regarding posting of workers by his employer to a different entity for the purpose of performance of provision of services, the necessity to have a permit to perform work doesn’t apply to him in the Czech Republic. Nevertheless, it’s necessary to comply with other conditions according to the Directive regarding posting employees (e.g. information obligation, obligation to ensure certain equal working conditions etc.).
A similar regulation should also be applicable within harmonisation in the whole EU. However, it’s not excluded that some EU countries have made use of the possibility to apply an exception to this rule. Therefore, we recommend that you check the local regulation before sending the holder of the temporary protection to another EU country.
On the territory of the Czech Republic there are no limitations to performing business trips. However, on business trips foreigners should always have the necessary documents (mainly copy of the employment contract and travel document with the sticker/stamp proving temporary protection with them).
Yes, it’s necessary to comply with the registration obligation upon arrival and when the place of residence in the territory of the Czech Republic is changed.
For both cases the deadline is 3 days.
The registration upon arrival is done in person at one of the offices of the Foreign police.
The change of place of residence may be announced via post or at the appropriate office of the Department of the Asylum and Immigration Policy of the Ministry of Interior (territorial jurisdiction according to the new place of residence), when announcing this change the document confirming accommodation at the new address (see the forms above) must be submitted together with the form which is available here.
No, every EU Member State states its own rules for the performance of work of Ukrainian refugees. The temporary protection granted in the Czech Republic applies exclusively to the performance of work in the Czech Republic.
Yes, the entrance medical examination shall be performed before commencement of performance of work. In case there is not a chance to obtain the extract from medical records an extended medical examination must be performed.
Free entry is granted by law only temporarily, currently it’s valid till 31 March 2023. In case Ukrainian citizens will want to reside and work in the Czech Republic even after this date they will have to obtain the necessary permit in due time.
Of course, it can’t be ruled out that the effectiveness of the exemption will be extended as the situation evolves.
The limitation of the validity of the law doesn’t mean that the employment contract / agreements on work performed outside of employment must be concluded for a definite period. In our opinion, they may also be concluded for an indefinite period.
Firstly, it’s the failure to fulfil the duty to inform the Labour office when an employee commences performance of work, when the employee’s reported data changes or when the employee’s employment terminates (for more details, please see the question What are the obligations of the employer when hiring Ukrainian refugees?).
Secondly violation of the condition regarding retention of copies of documents proving the existence of employment relationship at the workplace, i.e. employment contract or agreements on work outside employment. An exception to this obligation is the situation when the employer has fulfilled the obligation to notify the District Social Security Administration of the date of the employee’s commencement of employment, which established the employee’s participation in sickness insurance under the Sickness Insurance Act (and therefore only from the moment of fulfilling this obligation) – the supervisory authority is entitled to obtain the relevant information from the Social Security Administration.
Another frequent violation of conditions which occurs during employment of Ukrainian refugees is enabling illegal work which primarily is
Lastly, the most frequently violated legal condition is the disguised employment placement of holders of temporary protection from Ukraine, when most likely the signs of job placement were fulfilled, but without the appropriate license of the employment agency or without the necessary documentation, typically disguised under a contract for work or a contract for the provision of services.
On June 23, 2022, the leaders of the European Union have formally accepted Ukraine as a candidate to join the EU. It is not clear yet how long will the joining take, but with the largest land mass in the EU and over 44 million population, Ukraine is prepared to work on the necessary reforms to become a member state.
“For Ukraine, it has been a long journey to receive the candidate status to the EU,” says Anna Magdich, the managing director of Accace Ukraine. “A lot of work needs to be done at both governmental and individual level by each Ukrainian citizen to meet the requirements and become an EU member, but there is no doubt it will be done. Granting this status is a great sign that Europe considers Ukraine as an equal and trusted partner for now and for the future.”
For more information about the latest legislation, support measures and adopted aid, visit our dedicated section in our Newsroom
As a result of the war in Ukraine, many citizens and business are forced to flee the country and search for a new place to carry on with their business activities and everyday lives. The Hungarian market in combination with the measures introduced by the local government, offers multiple opportunities and advantages for both entrepreneurs and newly established businesses. In this article, we provide a practical guide for Ukrainian businesses entering the Hungarian market, and outline the key steps and obligations that should be taken into account.
At the moment there are no specific rules for companies relocating from Ukraine. The general incentives in Hungary are responding to the dynamics of the economy.
Cash grants (tenders and VIP Cash Subsidies) and notable tax benefits are available in relation with trainings, R&D&I projects and development investments.
There are special economic zones and projects that are given priority for national economy consideration (due to strategic importance), however these are available in case of significant investments.
HIPA (Hungarian Investment Promotion Agency) is the governmental body directed by Ministry of Foreign Affairs and Trade responsible for investments.
There are no legal provisions directly addressing the transfer of a company from Ukraine to Hungary, however, the company registration process in Hungary is relatively quick. We can support you in the incorporation process.
In Hungary, there is a general rule of freedom of business activity, which means that in most cases you can set up a company and run it in the form you choose.
Some activities require registration in a specific legal form or reserve the form to persons with specific competencies.
Entrepreneurs most often decide to run business in the form of a private limited liability company. We can provide full-range support to Ukrainian companies planning to enter the Hungarian market and help with navigating the country-specific statutory requirements.
The incorporation time in the case of companies is fast. The business operations can be started upon signing the instrument of constitution. After submitting the documents the Court usually registers the company within 1 day and the Tax Authority issues the tax number in 1 day after registration – if there is no legal obstacle of registration or becoming a taxable person.
The entrepreneur is obliged to register:
The entrepreneurs shall also have a Hungarian bank account.
Citizens of the countries outside the European Union and the European Economic Area, like Ukraine, may start and conduct a business activity under the same principles as Hungarian citizens – if they have a permanent residence permit, an EU long-term residence permit or a temporary residence permit, issued for a specific purpose, for instance, in relation to university studies or researches.
Foreigners, who are not citizens of the above-mentioned countries or who do not have a residence permit enabling them to set up a business on the same terms as Hungarian citizens, may operate in the form of a company, join or acquire shares or stocks in such companies without any restriction. Also they may set up a branch of a foreign entrepreneur in Hungary.
The non-Hungarian investors have to have a person or an entity who is responsible for acquiring and forwarding the official letters sent to the foreign member.
In case of Ukrainian investors, no visa is required when entering Hungary for a shorter period of time when travelling for business purposes. Otherwise, the same applies for Ukrainians as for other investors. Also, Ukrainian citizens are eligible for a residence permit in Hungary as a refugee, therefore, they are eligible to start not only companies, but become private entrepreneurs as well.
The act of running a business illegally is subject to fines by the authorities. These illegal activities can cause prohibition of later activities and also, if any financial crime was committed (e.g. budgetary fraud), then restriction of liberty can be posed as a sanction.
The rate of social security contribution is 13% as of 1 January 2022.
The contribution paid by the employee for social security and health insurance is 18.5% of the gross salary.
The Government continuously updates relevant legislative documents in order to decrease the administrative burden for Ukrainian refugees and to assist the entities and organizations who are helping those in need.
Ukrainian citizens are to acquire the status of refugee when entering Hungary from their home as a consequence of the war. The government made several simplifying provisions related to their employment (e.g. grants for employers who employ Ukrainians), status, health care, residency etc.
We have years of experience in supporting businesses to grow in Hungary. Benefit from our free 1-hour long market entry consultancy that includes:
We can provide full-range support to Ukrainian companies planning to enter the Hungarian market and help with navigating the country-specific statutory requirements – starting from advisory on choosing an optimal form of conducting business activity and taxation to a smooth incorporation process.
In the light of the ongoing events in Ukraine, many entrepreneurs and citizens are forced to leave the country and search for new locations to carry on with their business activities and everyday lives. Slovakia, as a neighbouring country, offers various opportunities for newly established businesses and entrepreneurs. In this article, we provide a Practical guide for Ukrainian businesses entering the Slovaki market and summarize the necessary steps and obligations that should be taken into account.
At the moment, the Slovak government has not announced any preferential rules for entrepreneurs relocating from Ukraine. However, there are numerous universal incentive programs to invest in Slovakia.
In general, there are 4 categories of projects that can be supported by the investment incentives: tourism, industrial production, technological and shared service centres.
Each category has specifically defined conditions that needs to be met in order to apply for the investment incentives. In general, the incentives can be provided as:
The provision of the state aid is governed in particular by the EU law that forms the basic legal framework also for the Slovak authorities.
Relocating a business from Ukraine to Slovakia is not recommended, since the process is expensive and long-term. A better solution is establishing a new company, which becomes either the mother or daughter company of the Ukrainian company.
Recommended company type: Limited Liability Company (s.r.o.)
Minimum registered capital: EUR 5000
The entrepreneur is obliged to:
Citizens of the EU or EEA (except Slovak citizens) who will form the statutory body have to prove their integrity by obtaining and submitting the criminal record from the state of citizenship or residency.
Non-EU or non-EEA citizens (e.g. citizens of Ukraine), in order to become members of the statutory body, must have a residence in Slovakia. Currently the process on granting the residence permit has stopped, since the police focuses mainly on the refugees and granting them temporary refuge. Therefore, Ukrainians can establish a company only if they choose an EU/OECD citizen as the statutory body.
The fine for unauthorized trading ranges from EUR 1,659 to EUR 3,319 in Slovakia.
Slovak legislation measures include Lex Ukraine, which facilitates the employment process of refugees.
We have years of experience in supporting businesses to grow in Slovakia. Benefit from our free 1-hour long market entry consultancy that includes:
We can provide full-range support to Ukrainian companies planning to enter the Slovak market and help with navigating the country-specific statutory requirements – starting from advisory on choosing an optimal form of conducting business activity and taxation to a smooth incorporation process.
In the light of the current events in Ukraine, a number of businesses and individuals are forced to flee the country and seek new locations for continuing their business activities and settling down for work. The Czech Republic, although not a direct neighbour of Ukraine, offers numerous possibilities both for entrepreneurs and newly established companies. On top of that, the Czech government introduced a number of support measures to help the fleeing citizens and businesses. Our publication offers a practical guide for Ukrainian businesses entering the Czech market, outlining the key steps and obligations that should be taken into account.
At the moment, the Czech government has not announced any preferential rules for companies relocating from Ukraine.
Nevertheless, the Czech Republic offers so called investment incentives program for investors in the area of technology centres, business support centres and the manufacturing industry. The investment incentives are provided by the Czech state and approved by the Czech government in co-operation with relevant ministries. Investment incentives are provided primarily in the form of tax relief and in specific cases also through subsidies for job creation and training of new employees.
The Czech law does not enable the transfers of companies from non-EU countries. The only option that we could recommend would be to set up a subsidiary in the Czech Republic pursuant to the Czech law. Please bear in mind that Ukrainian documents necessary for the establishment of the subsidiary would need to be in the form of verified copies and with a verified translation into Czech language.
When it comes to company formation and the ideal company type, we would recommend the limited liability company. The incorporation process is relatively simple with low minimum registered capital (CZK 1), while it can be also established as a one-member company (shareholder and managing director are the same person). An LLC is liable for the breach of its obligations with all its assets, while the shareholders guarantee for the breach of obligations of the LLC only up to their committed but unpaid contributions to the registered capital registered with the Commercial Register. The incorporation time varies between 2 to 3 weeks from delivery of complete documents.
We would also like to mention than entrepreneurs do not necessarily need to establish a company but may perform trade business if they obtain a trade licence.
The entrepreneur is obliged to:
Investors from EU members states are facing no limitations and they are granted a free movement of capital. They can also invest through a limited liability company which would be established in the Czech Republic pursuant to the Czech law. However, it is necessary to comply with the anti-money laundering regulation.
Investors from non-EU countries, i.e. third countries (where Ukraine belongs) are governed by the law n. 34/2021 Coll., the Foreign Investment Screening Act. For investments falling under the category “most sensitive” (e.g. the development or production of dual-use items) the foreign investor needs the investment to be first approved by the Czech authorities. In cases when the foreign investment could endanger the Czech Republic, the authorities may verify it ex officio. We will gladly provide you with more details if needed.
If a natural person commits a misdemeanour by performing trade business without a trade licence, the fine for unauthorized trading ranges from CZK 500,000 to CZK 1,000,000.
If a legal person commits a misdemeanour by performing trade business without a trade licence, the fine for unauthorized trading ranges from CZK 500,000 to CZK 1,000,000.
For the illegal establishment of a company, the Czech courts will terminate its existence and declare it as invalid.
The Chamber of deputies as well as the Senate approved the draft of bills regarding granting residence, access to health services, access to the labour market, social security and education for the citizens of Ukraine.
Furthermore, the Czech Government adopted several measures regarding Ukrainian refugees:
We have years of experience in supporting businesses to grow in the Czech Republic. Benefit from our free 1-hour long market entry consultancy that includes:
We can provide full-range support to Ukrainian companies planning to enter the Czech market and help with navigating the country-specific statutory requirements – starting from advisory on choosing an optimal form of conducting business activity and taxation to a smooth incorporation process.
In the light of the current invasion of Ukraine, we would like to ensure our clients, partners and colleagues that our Ukrainian branch office continues to operate and service customers, prioritising the safety, security, well-being and awareness of all parties involved. We have taken all the necessary precautions and steps to ensure business and service continuity, having implemented a set of systems and processes that allow us to stay committed to our community and activities.
Being present in Ukraine since 2007, we successfully managed to mitigate the potential impact of external factors these past years and what we are facing now is no exception. We coordinate both with our clients and partners to help each other, our employees and the employees of our clients. Backed up by an international team of experts and online solutions available anytime from anywhere, Accace Ukraine is ready to support existing and new customers in the capacity we always had available.“We are positive that Ukrainian businesses will recover as soon as it will be possible based on the circumstances,” says Anna Magdich, Managing director of Accace Ukraine. “Our dedicated team is ready to keep on providing support and facilitate the growth of companies, contributing to and building a thriving future for our country.”
Our professional team closely monitors the evolving government guidance and adopted legislation to understand what changes need to be made to our operations and to be able to swiftly react in the interest of our clients in Ukraine, ensuring full compliance. The experts in our other branch locations are also actively overseeing the local legislative changes implemented to support Ukrainian citizens and businesses, providing the latest information in the surrounding European countries.
For more information about the latest legislation, support measures and adopted aid, visit our dedicated section in our Newsroom
Due to the current ongoing events in Ukraine, many businesses and individuals had no other choice than to leave the country and search for a new place to keep their business activities and everyday life running. The Romanian market uncovers numerous possibilities for both entrepreneurs and newly established companies to focus on their activities, providing multiple opportunities for Ukrainians who are looking to settle in Romania. This publication offers a practical guide for Ukrainian businesses entering the Romanian market, and outlines the necessary steps and obligations that should be considered.
There are certain incentive plans in Romania that can be beneficial for individuals as well as companies from Ukraine.
Individuals working as IT specialists or in the Research & Development field may benefit from an exemption from the standard 10% income tax, under certain conditions expressly mentioned in the Romanian domestic legislation.
Companies doing business in Romania could benefit from the following incentives:
There are no legal provisions directly addressing the transfer of a company from Ukraine to Romania, only the incorporation of a new company is possible.
Recommended company type: Limited Liability Company (SRL)
Minimum registered capital: Minimum 1 RON
The citizens of the EU or EEA who will form the statutory body have to prove their integrity by submitting a notarized affidavit related fiscal record.
For Ukrainian individuals, the same rules apply and no visa is required for entering Romania.
Conducting a business without required registration can result in the revenue (obtained from unregistered / undeclared activities) being confiscated.
Newly incorporated company would be subject, by default, to microenterprises tax until the value of the total revenue per year exceeds the threshold of EUR 1,000,000. In this case, the rates are:
Note: Such rate would apply to the total revenue registered at the level of the entity, on a quarterly basis.
In Romania, the employer pays only the work insurance contribution, which is 2.25%.
The Government Decision 20/2022 set support measures and humanitarian assistance for Ukrainian individuals. More info can be found in our recently published article.
We have years of experience in supporting businesses to grow in Romania. Benefit from our free 1-hour long market entry consultancy that includes:
We can provide full-range support to Ukrainian companies planning to enter the Romanian market and help with navigating the country-specific statutory requirements – starting from advisory on choosing an optimal form of conducting business activity and taxation to a smooth incorporation process.
The current events in Ukraine forced many companies and citizens to flee the country and look for a new location for settling down and continuing their business activities. As a neighbouring country, Poland offers a number of advantages and benefits for newly established companies and the measures introduced by the local government are making the administrative burden a lot easier on Ukrainians. In this publication, we are offering a practical guide for Ukrainian businesses entering the Polish market, and provide a practical guide on all the necessary steps and obligations they should consider.
At the moment, the Polish government has not announced any preferential rules for companies relocating from Ukraine. However, there are numerous universal incentive programs to invest in Poland.
There are also other tax benefits introduced for different economic sectors and various legal forms.
There are no legal provisions directly addressing the transfer of a company from Ukraine to Poland, however, the company registration process in Poland is relatively quick. There is also the possibility to register the company online and we can support you in the incorporation process.
In Poland, there is a general rule of freedom of business activity, which means that in most cases anyone can set up a company and run it in the form they choose.
Some activities require registration in a specific legal form or reserve the form to persons with specific competencies.
A one-person business, i.e. the sole trader is the simplest form of running a business (made available for Ukrainian citizens by the newest regulations). The following apply to a sole trader business:
However, entrepreneurs often have to choose a limited liability company.
Companies and partnerships are a more complex forms of conducting business activity. The process of setting up a partnership or a company includes more formal procedures, such as:
Various forms of pursuing business activity may be appropriate depending on intended business goals. When choosing the most advantageous form of business, all legal aspects that affect its functioning should be considered.
The entrepreneur is obliged to:
In some cases, it is possible to run a specific business only after obtaining a permit from appropriate public institutions.
In these cases, it may be necessary to obtain a license, concession, permit, or entry in the register of regulated activities. Applications in this matter should be submitted after the registration of the company.
Additional obligations for entrepreneurs include reporting commercial law companies that are subject to mandatory entry in the National Court Register (KRS) in the Central Register of Beneficiaries (with the exception of partnerships and public joint stock companies). The application must be made within 7 days of entering the company into the KRS register. The application to the Central Register of Beneficiaries must be signed with a qualified electronic signature or a signature confirmed by the e-PUAP trusted profile.
Citizens of the countries outside the European Union and the European Economic Area, like Ukraine, may start and conduct a business activity under the same principles as Polish citizens – if they have a permanent residence permit, an EU long-term residence permit or a temporary residence permit, issued for a specific purpose, for instance in relation to university studies.
Foreigners who are not citizens of the above-mentioned countries or who do not have a residence permit enabling them to set up a business on the same terms as Polish citizens may:
Pursuant to the Act on assistance for Ukrainian citizens, if a Ukrainian citizen has legally entered Poland in the period from February 24, 2022, and declares their intention to stay in Poland, their stay is considered legal for a period of 18 months from February 24, 2022.
In connection with the Act that came into force, Ukrainian citizens whose stay in the territory of the Republic of Poland is considered legal under this Act may undertake and conduct economic activity in the territory of Poland on the same terms as Polish citizens, provided that the Ukrainian citizen has been registered in advance in the PESEL register.
When the stay of the entrepreneur (Ukrainian citizen) ceases to be legal, they will be deleted from the Central Register of Economic Activity. However, they still will be able to conduct business on the terms set out above for citizens of countries outside the EU and EEA or those who do not have a residence permit.
Conducting a business activity without the required notification to the business activity register, an entry in the regulated activity register, or without the required license or permit is subject to the penalty of restriction of liberty or a fine.
The legislation provides for exceptions where there is no need to register an activity, e.g. due to a low level of revenues.
The amount of health insurance premiums starting in 2022 depends on the form of taxation of a person.
The amount of health insurance premiums starting in 2022 depends on the form of taxation of a person. Official calculator is available on the website of ZUS.
On March 12, 2022, the Act on assistance to Ukrainian citizens in connection with an armed conflict in the territory of Ukraine entered into force, and its provisions apply retroactively from February 24, 2022. Further legislation updates are currently discussed by the Government.
Pursuant to the above-mentioned law, the stay of Ukrainian citizens who came to the territory of Poland from the territory of Ukraine from February 24, 2022, will be considered legal for 18 months from February 24, 2022, if the Ukrainian citizen declares his intention to stay in the territory of Poland (i.e. until August 24, 2023).
Ukrainian citizens who legally reside in Poland are allowed to undertake and perform an economic activity, based on the same rules as applicable to Polish citizens. The existence of this power will be subject to the prior registration of a citizen of Ukraine in the PESEL register.
During the period of legal stay, both a citizen of Ukraine benefiting from temporary protection introduced by the act and not benefiting from this protection, and legally residing in Poland, is entitled to work in the territory of Poland, if the employer (via the domain: praca.gov.pl) within 14 days from the date of commencement of work by a citizen of Ukraine, shall notify the labour office competent to the registered seat or place of residence about this fact.
Read more about the Polish legislative measures in our latest article.
We have years of experience in supporting businesses to grow in Poland. Benefit from our free 1-hour long market entry consultancy that includes:
We can provide full-range support to Ukrainian companies planning to enter the Polish market and help with navigating the country-specific statutory requirements – starting from advisory on choosing an optimal form of conducting business activity and taxation to a smooth incorporation process.
In response to the arrival of foreigners to Poland because of the war in Ukraine, the Polish government has developed legal solutions to help facilitate legalization of stay and work in Poland for foreigners. The indicated solutions are included in the Act of 12 March 2022 on assistance to citizens of Ukraine in connection with the armed conflict on the territory of that country. This law exists alongside the binding legal acts in the area of migration and asylum.
The provisions of this Act apply to the following persons who have crossed the Polish border since February 24th, 2022:
The Act shall not apply to citizens of Ukraine who have a permanent or temporary residence permit, a residence permit for long-term EU resident, and those who have refugee status, subsidiary protection, or approval for tolerated stay.
Ukrainians who have submitted applications for international protection (or on whose behalf such applications have been filed), or who have declared their intention to submit such applications, or who are concerned by such declarations of intent, are also not covered by the provisions of this Act. However, foreigners may still be covered by the Act if they withdraw the above application / declaration.
According to the Act, if a citizen of Ukraine has legally entered Poland starting on February 24th, 2022, and declares the intention to stay in Poland, his/her stay is considered legal for a period of 18 months with a start date on February 24th, 2022. The above provision also applies to the child born on the territory of Poland to a Ukrainian mother (the child is covered by this Law for the same amount of time as the mother), and to other members of the immediate family of a Ukrainian citizen holding a Card of the Pole.
A Ukrainian citizen’s departure from the territory of Poland for a period exceeding 1 month revokes his or her temporary protection.
The Council of Ministers will determine the date this Act terminates on by means of an ordinance. This termination will be determined by a number of factors including but not limited to: the number of foreigners that have arrived on the territory of Poland; the situation of the civilian population; and the prospect of the conclusion of the conflict on the territory of Ukraine.
During the period of legal stay, both a citizen of Ukraine having temporary protection introduced by this Act, and one not benefiting from this protection, but legally residing in Poland, is entitled to work in the territory of the Republic of Poland. The work is legal if the employer (via the domain: praca.gov.pl) within 14 days from the date of commencement of work, notifies the poviat labor office about this fact.
Moreover, a citizen of Ukraine may register with the employment office and be recognized as an unemployed person or a jobseeker.
Ukrainian citizens residing in Poland legally may undertake and conduct business activity in Poland on the same terms as Polish citizens, provided that they obtain a PESEL number. In the case of Ukrainians who came to Poland before February 24th, 2022, they can set up a sole proprietorship or any commercial company only if they have a residence permit that entitles them to do so.
A Ukrainian citizen who came to Poland before February 24th, 2022 and does not have such a residence permit, cannot establish a sole proprietorship, civil partnership, general partnership or partnership.
Legal basis: The Act of 12 March 2022 on assistance to citizens of Ukraine in connection with the armed conflict on the territory of that country (Journal of Laws of 2022, item 583).
The war in Ukraine has affected the world, and many people have joined forces to help those most affected. In response to these events, the Slovak Republic facilitated both the entry of these persons onto its territory and their involvement in everyday life, such as the employment of Ukrainian citizens in Slovakia. All useful information in Ukrainian language is available on the IOM Migration Information Center website. In this News Flash, we offer you a summary of the most important facts as well as useful information for employers.
Nowadays, all persons fleeing a war conflict are allowed to enter the territory of the Slovak Republic, regardless of whether they have a valid travel document or not.
Citizens of Ukraine with a biometric passport can stay in Slovakia without a visa for a maximum of 90 days in any 180-day period.
If you are not just transiting through Slovakia, but plan to stay here, you must report the start of your stay to the relevant Foreign Police Department in person or by post within 3 working days of entry – download form and more detailed information HERE. All the workplaces of the Foreign Police are currently working around the clock.
Temporary refuge is provided, inter alia, to protect foreigners from war in their country of origin. The Slovak Republic provides temporary refuge to Ukrainian citizens and their family members from 1.3.2022 to 31.12.2022.
A family member of a citizen of Ukraine is:
All necessary information on the provision of temporary refuge is available in Slovak and Ukrainian language here.
If the applicant is provided with temporary refuge, he can work in Slovakia without the need for additional permits. However, he cannot run a business. For business purposes, the applicant first needs to obtain permanent or at least temporary residence in the territory of the Slovak Republic.
The employer is entitled to employ a person who has been issued with a tolerated stay document and thus granted the status of “ODÍDENEC”. In this case, no work permit or confirmation of the possibility of filling a free job position is required.
The employer is obliged to inform the relevant labour office about the recruitment of such a person no later than seven working days from the date of commencement of employment relationship. The same obligation shall apply to him in the event of termination of employment of that person. The employer shall provide a copy of the employment contract or agreement on work performed outside the employment relationship and a copy of the document on tolerated stay in the territory of the Slovak Republic marked “ODÍDENEC” with the information card.
The health contributions and social contributions of such an employee shall be subject to the same rules as by all other employees.
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Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
