Work Permit Type B in Poland: Directors and Board Members Explained

A work permit type B in Poland is a permit connected with performing a management function in a Polish company, most often by a foreign board member, director, general partner or commercial proxy, when the statutory threshold of stay in Poland is exceeded. This is informational material, not legal advice.

For international investors, the issue is practical. A foreign national may be properly appointed to a management board under Polish corporate law, but still need a separate immigration and labour-law assessment before actually performing duties in Poland. The appointment itself does not automatically legalise work.

Lawyersinpoland.com by Kopeć & Zaborowski advises foreign entrepreneurs and management teams on Polish corporate, employment and compliance issues, including the legal risks connected with appointing foreign directors in Poland.

When a board member work permit Poland issue arises

Under the traditional Polish classification, type B applies to a foreigner who performs a function in the management board of a legal person entered in the register of entrepreneurs, or in a capital company in organisation, or who manages the affairs of a limited partnership or limited joint-stock partnership as a general partner, or acts as a commercial proxy, if the stay in Poland connected with that function exceeds a total of 6 months within consecutive 12 months. The classic legal basis was Article 88(1)(2) of the Act of 20 April 2004 on promotion of employment and labour market institutions, for proceedings to which that regime applies [1].

Poland has introduced a new legislative framework on entrusting work to foreigners, applicable in principle from 1 June 2025. Therefore, in current matters the precise legal basis should be verified against the filing date, transition rules and the current act regulating admissibility of entrusting work to foreigners [2]. The business conclusion remains the same: a corporate appointment and the right to perform work in Poland are separate legal questions.

Director work permit Poland: corporate appointment is not enough

A foreigner may become a management board member of a Polish limited liability company or joint-stock company under the Commercial Companies Code, provided the corporate requirements are met. This includes a proper shareholders’ resolution or other appointment mechanism provided in the articles of association, and registration in the National Court Register where required.

However, a director work permit Poland analysis concerns a different issue: whether the foreigner may legally perform management activities while physically staying in Poland. Board duties may include signing contracts, supervising employees, representing the company before authorities, negotiating with clients and making operational decisions. These activities may be treated as work in Poland, depending on the factual situation.

Type B work permit requirements

The type B work permit requirements focus on the foreigner, the Polish entity and the business justification for the management function. In practice, the application usually requires:

• identification data of the foreigner and the Polish company;
• corporate documents confirming the function, such as a resolution of appointment or National Court Register extract;
• information on remuneration and the period of the planned function;
• documents showing the company’s business activity, financial standing or employment structure;
• confirmation that the foreigner has a legal basis for staying in Poland, if required separately by immigration rules;
• payment confirmation for the official fee.

For proceedings governed by the earlier statutory model, the authority examined, among other things, whether the entity achieved a required income level or employed a required number of Polish or otherwise work-permit-exempt employees, or whether it demonstrated resources and activities enabling such criteria to be met in the future. The relevant provision was Article 88c(4) of the Act of 20 April 2004 [1]. Under the current framework, the exact assessment depends on the applicable act, transitional provisions and the specific factual situation [2].

How long type B work permit takes

The question of how long type B work permit takes has both a legal and practical answer. Under the general rules of Polish administrative procedure, matters should be handled without undue delay. A case requiring explanatory proceedings should generally be handled within one month, and a particularly complicated case within two months, according to Article 35 of the Code of Administrative Procedure [3].

In practice, timing may vary significantly by voivodeship. Delays may arise where the authority requests additional documents, verifies the company’s operations, examines remuneration, or checks whether the management role is genuine. For business planning, a realistic timeframe should often include several weeks and sometimes longer. Starting the process shortly before the foreign director’s planned arrival in Poland may create avoidable continuity risk.

Exemptions work permit Poland directors: key exceptions

The following exceptions are particularly important in board member work permit Poland assessments:

1. EU, EEA and Swiss citizens do not need a work permit in Poland.
2. A foreign board member does not need a type B work permit if the stay in Poland connected with the function does not exceed a total of 6 months within consecutive 12 months.
3. A foreigner who is exempt from the obligation to have a work permit under the applicable statutory provisions does not need a type B work permit. Under the earlier regime, such exemptions were regulated in particular by Article 87 of the Act on promotion of employment and labour market institutions.

Each exemption should be applied carefully. The second exception concerns the length of stay in Poland, not the importance of the function or the value of the company. The third exception may depend on residence status, protection status, family situation or other statutory grounds. It should not be assumed without checking documents.

Risks of acting without the proper permit

Non-compliance may create risk for both the company and the foreign manager. The authority may challenge the legality of work, and the company may face consequences connected with illegal entrustment of work to a foreigner. In more serious cases, immigration consequences may also affect the foreigner’s ability to stay or re-enter Poland.

From a business perspective, the main risks are operational. A director may be unable to lawfully perform in Poland activities such as signing documents, attending key negotiations, managing a crisis or representing the company before authorities. For regulated industries, compliance failures may also affect reputation, banking relationships, audits and investor confidence.

Practical steps before appointing a foreign director

Before a foreign director starts performing duties in Poland, the company should review the corporate appointment, immigration status, expected number of days in Poland and the scope of management activities. If the foreigner will travel frequently, the six-month threshold should be monitored with evidence, not estimates.

It is also advisable to align the work permit process with corporate registration, tax onboarding, bank access and internal authorisation rules. A technically valid appointment may still create practical problems if the foreign manager cannot legally perform duties in Poland at the required time.

For a tailored assessment of a board member work permit Poland scenario, contact us before the appointment or travel plan is finalised.

FAQ: Work Permit Type B in Poland for Directors and Board Members

Does every foreign board member need a work permit type B in Poland?

No. The need for a work permit type B Poland assessment depends on nationality, residence status, the function performed and the length of stay in Poland. EU, EEA and Swiss citizens do not need a work permit.

Can a foreigner be appointed to the management board before obtaining a type B work permit?

In many cases, corporate appointment and work authorisation are separate matters. A foreigner may be appointed under company law, but performing duties in Poland may require a permit or an exemption.

Is a residence permit the same as a work permit type B?

No. A residence title concerns the right to stay in Poland. A work permit concerns the right to perform work. Some residence statuses include work access, but this depends on the exact legal basis.

How is the 6-month threshold calculated?

The threshold concerns the total stay in Poland connected with the management function within consecutive 12 months. Travel records, meeting schedules and corporate documents may be relevant evidence.

Which authority issues a type B work permit?

The permit is generally issued by the voivode competent for the registered office or place of residence of the entity in which the function is performed, depending on the factual and procedural circumstances.

Can a type B work permit be refused?

Yes. Refusal may occur if statutory conditions are not met, documents are incomplete, the company does not demonstrate the required business basis, or other legal obstacles arise.

Bibliography

• [1] Act of 20 April 2004 on promotion of employment and labour market institutions, including Article 87, Article 88(1)(2) and Article 88c(4), for proceedings to which that regime applies.
• [2] Act of 20 March 2025 on the conditions of admissibility of entrusting work to foreigners on the territory of the Republic of Poland, Journal of Laws 2025, item 621.
• [3] Act of 14 June 1960 – Code of Administrative Procedure, including Article 35.
• [4] Act of 15 September 2000 – Commercial Companies Code, provisions on appointment and representation of company management bodies.
• [5] Official information of Polish public administration on work permits for foreigners, including business.gov.pl and gov.pl guidance.