Residence permit as a company board member

If you have no right to a JDG, or your business already runs as a sp. z o.o., you can base your residence on the company. The Act on Foreigners (art. 142 ust. 3) grants temporary residence to a foreigner who sits on the management board of a company they set up or in which they acquired shares. The conditions are met by the company, so its books and financial documents decide the case.

Who it is for

• A shareholder and board member of their own sp. z o.o. or joint-stock company.
• People without a right to a JDG on their current residence basis: a foreigner can set up a company on any basis.
• A JDG owner moving to a company: the move itself is described on from JDG to sp. z o.o..

A board member without shares usually applies for a different permit: the single permit for residence and work.

What the voivode looks at

• Company income in the previous tax year of at least 12 times the average monthly wage in the voivodeship where it has its seat.
• Or employees hired by the company on the terms set out in the law.
• Or funds and actions that will allow it to meet these conditions in future: investment, new jobs.
• Plus the general conditions: health insurance, a source of income, a place to live.

The exact list is in art. 142 of the Act on Foreigners, and the voivode decides. Since 27 April 2026 applications are filed only online through MOS (Moduł Obsługi Spraw).

What we do

• We register the company if it does not exist yet and keep full accounting from day one.
• We prepare the financial documents for the application: financial statements, CIT-8, extracts from the books, tax office and ZUS certificates of no arrears.
• We prepare the resolution on board member remuneration or the contract and calculate ZUS on it.
• We help fill in the MOS application and check that its figures match the accounts.

How much it costs

Full accounting for a company from 690 zł a month. We quote document preparation for the application once we have seen the company accounts. Official fees are paid separately, including 100 zł for the card itself.

Frequently asked questions

Does a new company with no income last year qualify?

The law allows the route of funds and actions that will meet the conditions in future. How convincing that is for the voivode depends on the documents, so we look at your case individually.

Does a board member pay ZUS?

It depends on the basis: a contract, a remuneration resolution, being the sole shareholder. The sole shareholder pays social ZUS like a JDG. We calculate it for your setup.

How is this different from the CUKR card?

CUKR is a separate card for Ukrainian citizens with UKR status, with its own conditions and deadline. A comparison is on residence and work permits in Poland.

We are the Polish accounting office of the MK Audit international audit and accounting group. The group’s audit practice has worked in Ukraine since 2000; in Poland we provide accounting and HR only. We work online across Poland and meet in person in Warsaw.

Tell us whether the company exists and what its income was last year, and we will say which documents are missing.