Holistic approach

Some examples of areas in which CMS can help:

  • Employee agreements covering all employment-law aspects of the international assignment lifecycle in the relevant jurisdiction from initial assignment through to termination;
  • Application for the required permits to reside and work in the country, both for expats and their family members;
  • Mobility policies;
  • HR data protection requirements;
  • Applications for tax benefits for expats;
  • Employers’ tax obligations, multi-state wage and income tax returns;
  • Taxation of expatriates / employees with cross-border activities, also with regard to wage tax obligations of foreign companies (permanent establishment issues);
  • Taxation of severance payments, company car taxation, travel expenses, benefits in kind and wage supplements, other wage tax liability of the employer;
  • Determining the applicable pension scheme and managing pensions in different countries;
  • Navigating the possibilities for international transfers of pension benefits and continued participation in another jurisdiction;
  • Analysis of the applicable social security scheme(s) and the consequences thereof and providing support with application procedures; and
  • Implementation of the preferred social security scheme.

Fun fact

Did you know that expat management board members might require a local Polish work permit to legally work in Poland?

Did you know that for some foreign nationals, e.g. Ukrainian citizens, Polish law provides for a simplified work authorisation procedure?



Comprehensive immigration advice as well as assistance in transferring Ukrainian and Belarusian employees to Poland (14 employees plus their families).


Comprehensive advice concerning immigration, including transfers and secondments of US expats, as well as social insurance aspects (over 20 employees plus their families). Advising on various employment issues related to local staff.

Mid Europa Partners

Comprehensive immigration advice on hiring non-EU citizens in Poland (assistance in work and stay authorization process) and registering the stay of EU citizens in Poland.


Day-to-day advice on the legal status of foreign citizens – right to work and stay in Poland. Company’s obligations regarding foreign workers.

Our experts

Key contacts

Katarzyna Dulewicz
Katarzyna Dulewicz
Head of Employment, CEE
T +48 22 520 5519
Agnieszka Kałwa
Agnieszka Kałwa
Senior Associate
T +48 22 520 5524