Edition May 2026: Focus on New Rules, Reforms and Recent Decisions

Here we would like to refer to our Insight “Mobile Working at Home and Abroad: Both an Opportunity and a Challenge”.

Entry/Exit System (EES) fully operational nationwide

The gradual introduction of the European Entry/Exit System (EES) in Germany has been completed. Since April 10, 2026, the system has been fully operational at all German air and seaports. The target of the EES is to further digitalize the control of entries and exits into the Schengen area and to strengthen the protection of European external borders.

The EES will in future record entry and exit data of third-country nationals who enter the Schengen area for a short stay of up to 90 days within 180 days. Instead of the previous border control stamp, data will now be stored completely electronically. For the first time, the collection of biometric features, specifically four fingerprints and a photograph, will be mandatory.

In addition to the Federal Police, state police forces, immigration authorities, and security agencies will also have access to the system, for example, to check residence status or as part of security and investigation tasks. This creates a uniform and up-to-date database that supports both migration and security policy objectives.

The Federal Office of Administration (BVA) plays a central role. It operates the national interface to the EU agency eu-LISA, which coordinates the system across Europe, and provides authorized authorities with technical access to the EES. Furthermore, the BVA ensures ongoing operation, maintenance, and continuous further development of the technical infrastructure.

With the successful transition to regular operation, the EES marks another milestone in the digitalization of European border management and permanently replaces the manual documentation of entries and exits.

German Parliament adopts law to accelerate recognition procedures for foreign professional qualifications

On March 26, 2026, the German Bundestag adopted the Law to Accelerate the Recognition Procedures for Foreign Professional Qualifications in Healthcare Professions | BMG) the Law to Accelerate the Recognition Procedures for Foreign Professional Qualifications in Healthcare Professions. This particularly affects doctors, dentists, pharmacists, and midwives.

Overview of the most important regulations

• The direct knowledge test will become the standard procedure for the recognition of medical, dental, and pharmaceutical professional qualifications from third countries. The previously common document-based equivalence assessment will only be available as an option.
• With regard to language skills, the federal states will in future have the option to check the linguistic suitability of applicants from third countries even before the professional qualification is examined.
• A right of choice is also being introduced in the Midwives Act: applicants with a professional qualification from a third country can in future waive a document-based equivalence assessment and instead directly take a knowledge test or complete an adaptation course.
• The law enables the electronic submission of documents and, in many cases, replaces the previous written form, for example, for licensing.
• In exceptional cases, permission to practice medicine or dentistry may in future also be granted indefinitely.
• In addition, the law creates the legal basis for the implementation of an EU directive that allows the granting of partial professional licenses in the medical, dental, and pharmaceutical fields. This regulation affects professional qualifications from EU, EEA, or equivalent states that only partially correspond to the German professional profile.
• In addition, the draft law contains further clarifications and simplifications in the Anesthesia Technical‑ and Surgical Technical‑Assistant‑Act (ATA‑OTA‑G) as well as in the Midwives Act

The law still requires the approval of the Bundesrat and is scheduled to come into force on November 1, 2026. We will continue to monitor the development of the law and keep you informed about its progress and possible implications for recognition procedures.

Approval required for longer stays abroad under new Military Service Act

On January 1, 2026, the Military Service Modernization Act came into force in Germany. Part of the new regulation is a provision according to which male German citizens between the ages of 17 and 45 are obliged to have stays abroad of more than three months approved in advance by the competent career center of the Bundeswehr.

According to the Federal Ministry of Defense, the regulation serves to improve military registration. The target is to be able to track, if necessary, which military-eligible persons are staying outside Germany for longer periods. The provision applies regardless of the reason for the stay abroad and is legally anchored even outside of a state of tension or defense.

At the same time, the Ministry has clarified that military service remains voluntary. As long as this is the case, approvals for longer stays abroad should generally be considered granted. Corresponding administrative regulations have been announced and are intended to ensure that the legal regulation currently does not lead to practical restrictions on freedom of travel.

The public discussion of recent weeks has shown that the new regulation has caused some uncertainty. Therefore, politicians emphasize a transparent and pragmatic implementation to create clarity about the rights and obligations of those affected.

Affected persons should nevertheless inform themselves about the current legal framework and closely follow future developments.

Recent Administrative Reforms in Vietnam

Vietnam has recently implemented a series of significant administrative reforms aimed at improving transparency, simplifying procedures, and strengthening the legal environment for domestic and foreign investors. These reforms are reflected in three important legislative changes: the amendment of the Investment Law 2020, the new Land Law 2024, the amendment of the Enterprise Law, and the administrative reform in April 2025.

Investment Law

The amended Investment Law aims to reduce bureaucratic hurdles and accelerate approval procedures for domestic and foreign investors. The new provisions of Law No. 57/2024/QH15 introduce Special Investment Procedures (SIPs) for projects in the high-tech and semiconductor industries in industrial and economic zones. These procedures waive several approval requirements and allow investors to obtain investment certificates within fifteen (15) days of submitting valid application documents. An Investment Promotion Fund, financed by corporate tax revenues and other legitimate sources, is also being introduced to attract and promote investments in priority sectors such as renewable energy, high technology, information, and communication, as well as to support the development of industries and infrastructure. Furthermore, Law No. 90/2025/QH15 allows foreign investors to establish economic organizations for certain investment projects (e.g., research and development centers, data infrastructure, etc.) before obtaining investment registration certificates for investment projects.

Land Law

In addition, the new Land Law 2024, which came into force on August 1, 2024, retains the core framework of previous legislation but introduces important clarifications for foreign investors. It redefines the term “foreign-invested economic organization” (FIC) as companies subject to investment procedures applicable to foreign investors under the Investment Law. It also restricts lump-sum land lease payments to specific cases, thereby promoting a shift to annual land lease payments to improve transparency and efficiency of land use. The law also abolishes the national framework for land prices and obliges provinces to publish and annually update their own land price lists from 2026. Finally, it introduces commercial arbitration as a new mechanism for resolving disputes related to commercially used land.

These changes are closely related to Vietnam’s efforts to establish Ho Chi Minh City and Da Nang as International Financial Centers (IFCs). On August 1, 2025, the Steering Committee for International Financial Centers in Vietnam issued Decision No. 114/QD/BCDTTTC, approving an action plan for the development of a modern financial ecosystem. The plan is based on five main pillars: Firstly, it focuses on the development of new financial markets such as commodity and emissions trading exchanges; secondly, it aims to promote fintech and digital banking; and thirdly, to strengthen the legal and regulatory framework, improve financial infrastructure, and promote skilled labor. Finally, an effective administrative and supervisory mechanism with clear responsibilities and strong inter-agency coordination is to be established.

Enterprise Law

Similarly, the amendment to the Enterprise Law increases transparency regarding ownership and business conduct. It mandates the disclosure of beneficial owners (UBOs), i.e., individuals who hold or control at least 25% of a company’s capital or influence significant corporate decisions. The reform also strengthens digitalization by requiring companies and organizations to use electronic VNeID identification accounts for online registration and other administrative procedures. While a transitional period applied until the end of December 2025, only VNeID accounts have been accepted for online registration of companies and organizations since January 1, 2026.

Administrative Reform

Particularly noteworthy is the recent administrative reform, which also attracted significant public attention. Vietnam was administratively divided into 63 provincial-level units (58 provinces and 5 centrally governed cities). Furthermore, each province was structured into three levels (e.g., province-district-commune). However, the previous administrative structure led to overlapping responsibilities and an uneven distribution of resources between regions, which prompted this reform aimed at improving regional coordination and planning efficiency. As part of the new administrative reform, adopted in April 2025, the government implemented a plan to merge most existing provinces and cities, reducing the total number to 34 regional units (28 provinces and 6 centrally governed cities). The reform streamlines the local government model from a three-tier to a two-tier system (province-commune), thereby simplifying administrative processes and decision-making. Ho Chi Minh City, after merging with surrounding communes, is the country’s first megacity, with an estimated total population of almost 14 million inhabitants.

The target is to reduce bureaucracy, accelerate administrative processes, and improve regional coordination. According to Decree 118/2025/ND-CP, “one-stop-shop” centers for public services allow citizens to complete all formalities in one place, avoiding long waiting times. By integrating into the national public services portal, the reform supports digital transformation and a broader adoption of technologies nationwide. Communes gain more autonomy through the implementation of local initiatives, which is intended to promote faster socio-economic development. For investors, the reforms signal ongoing efforts to improve the overall legal and administrative framework. However, as the system is still under development, careful monitoring of regulations and professional advice should take place during this transition phase to ensure continuous evaluation. Overall, the reform represents a major step towards leaner, digital, and citizen-oriented governance.

Furthermore, on September 29, 2025, the Prime Minister issued Decision 36/2025/QD-TTg announcing the Vietnam Standard Industrial Classification (VSIC), which will come into force on November 15, 2025. This decision updates the VSIC, which aims at better management and statistical analysis of various sectors. Although the new VSIC is to be used uniformly for official registrations and national databases, there is currently no official instrument that obliges companies to update existing registered business areas. Similar to address updates due to the reform of administrative boundaries, business areas can be updated when companies and organizations change other information in their licenses in the future.

At the beginning of 2026, other important laws came into force. These include the Employment Act 2025, the Data Protection Act, and a land tax reform.

Conclusion

The recent legal reforms in Vietnam mark a profound structural change that will sustainably shape both the investment environment and the administrative and economic infrastructure. With the introduction of accelerated investment procedures, a clearer land rights architecture, more transparency in business conduct, and a comprehensive administrative reform, the government aims to strengthen efficiency, legal certainty, and international competitiveness. In addition, the new regulatory frameworks for financial markets, the digital economy, and industry systematics create important prerequisites for a modern, innovation-oriented economic system. For investors, these developments open up significant opportunities, but at the same time require continuous monitoring of transitional regulations and professional legal support. Overall, the reform course signals a decisive step towards digitized, transparent, and investor-friendly governance, which is likely to position Vietnam as an attractive location in the global economic landscape in the long term.

Reform of the Polish Labor Inspectorate comes into force on July 8, 2026

As we reported in the previous issue of Global Mobility Pulse, for several months one of the most widely discussed topics in Poland has been the reform of the National Labour Inspectorate (Państwowa Inspekcja Pracy – PIP), which grants labour inspectors the power to reclassify civil law contracts and B2B contracts into employment relationships. 

The Act has already completed the legislative process and will enter into force on 8 July 2026. Although some of the most restrictive solutions were softened during the legislative works, the fundamental direction of the reform has remained unchanged – the PIP has been granted new, significantly stronger instruments to counteract the replacement of employment contracts with civil law contracts. 

These changes may be of particular importance for entrepreneurs using B2B cooperation models or civil law contracts, such as contracts of mandate (umowy zlecenia), which are commonly used in many industries. 

The 5 most important changes: 

1. the possibility to establish the existence of an employment relationship by way of an administrative decision issued by a Regional Labour Inspector; 
2. a new inspection procedure – first an order to remove infringements, and only in the event of its non‑compliance, the issuance of an administrative decision; 
3. new, expedited court proceedings in cases concerning the determination of the existence of an employment relationship; 
4. significantly broader cooperation and data exchange between the PIP, the Social Insurance Institution (Zakład Ubezpieczeń Społecznych – ZUS) and the National Revenue Administration (Krajowa Administracja Skarbowa – KAS), based on risk analysis; 
5. an increase in penalties for breaches of labour law and an extension of the inspection powers of the PIP. 

An administrative decision of the PIP instead of a court claim 

The most groundbreaking change is the introduction of the possibility to establish the existence of an employment relationship by means of an administrative decision issued by a Regional Labour Inspector. 

Previously, a labour inspector could only: 

• bring a claim before the labour court, or 
• support an employee in such proceedings. 

After the amendment, the PIP authority will be able to independently issue a decision stating that cooperation performed on the basis of a civil law contract in fact meets the characteristics of an employment relationship as defined in Article 22 of the Labour Code. 

First an order to remove infringements, then an administrative decision 

The Act also introduces a new stage in the inspection procedure. If, during an inspection, the inspector concludes that the features of an employment relationship prevail in the relationship between the parties, the inspector will first be able to issue an order to remove infringements, which in practice means bringing the relationship into compliance with labour law regulations. Only in the event of failure to comply with such an order will it be possible to issue an administrative decision establishing the existence of an employment relationship. 

Effects of a PIP decision for the employer 

A decision issued by a labour inspector will produce significant legal effects. From the date of its issuance, the legal relationship between the parties will be treated as an employment relationship under: 

• labour law, 

• tax regulations, 

• social security regulations, 

• health insurance regulations, 

• mandatory public funds. 

In practice, this means the obligation to apply the provisions of the Labour Code and to correctly settle social security contributions and taxes. An entity recognised as an employer will be required to register with the social security system the persons with respect to whom the existence of an employment relationship has been established within 7 days from the date on which the inspector’s decision becomes final or from the date on which a court judgment becomes legally binding. 

Individual interpretations issued by the Chief Labour Inspector 

Another novelty introduced by the Act is the possibility of obtaining an individual interpretation from the Chief Labour Inspector regarding whether a given cooperation model constitutes an employment relationship. 

Such an interpretation: 

• is binding on PIP authorities, 

• is not formally binding on the employer, 

• however, compliance with it excludes the possibility of imposing sanctions within the scope covered by the interpretation. 

The issued individual interpretation will be transmitted to the Social Insurance Institution (ZUS) and the National Revenue Administration (KAS). 

At the same time, it should be emphasised that obtaining an individual interpretation does not preclude an inspection conducted by the PIP. During the inspection, a labour inspector will be entitled to assess the actual nature of the legal relationship if the factual circumstances established differ from those presented in the application for the interpretation. In practice, this means that an interpretation may constitute a tool for limiting regulatory risk; however, its protective function is limited and depends on the consistency between the actual cooperation model and the description presented in the application. 

Data exchange between the PIP, ZUS and KAS – data‑driven inspections 

One of the key elements of the reform is the establishment of a system of cooperation and data exchange between the National Labour Inspectorate, the Social Insurance Institution and the National Revenue Administration. These institutions will be able to jointly analyse data in order to identify entities with an increased risk of labour law infringements. In practice, this means an increasing use of data analytics in the selection of entities for inspection. It should be noted that as of 2026, public administration has also gained an additional source of data, namely the National e‑Invoicing System (Krajowy System e‑Faktur – KSeF), which enables tax authorities to analyse business relationships between entities, including cooperation with individuals conducting business activity. 

Transitional period for employers 

The Act also introduces a transitional solution. Entities which, within 12 months from the entry into force of the new regulations, voluntarily bring their relationships with persons performing work into compliance with labour law provisions will not be subject to monetary penalties for previous infringements consisting in the improper use of civil law contracts. 

What this means for employers 

The amendment to the PIP Act significantly changes the labour market supervision model in Poland. For this reason, it is advisable to review cooperation models with individuals, in particular with regard to work organisation, subordination and the actual nature of the legal relationship. 

Taking into account the shape of the amendment, we recommend: 

• conducting audits of cooperation models (especially where elements of subordination, work organisation and continuity are the strongest), 

• considering the submission of an application for an interpretation to the Chief Labour Inspector, 

• ensuring complete and consistent documentation from the beginning of the cooperation, 

• preparing and implementing a procedure in the event of a PIP inspection, 

• considering the use of the 12‑month “abolition” period as a real opportunity to regularise the most high‑risk structures. 

National Wage Tax

Gift cards for voucher portals and flat-rate taxation

As of 2022, employers have limited options for providing employees with tax-advantaged vouchers under the monthly Euro 50 non-cash benefit exemption limit specified in Section 8(2), Sentence 11 of the German Income Tax Act (EStG) and the flat-rate option under Section 37b of the German Income Tax Act.

For example, vouchers or gift cards that are exclusively valid for use in exchange for other vouchers (e.g. voucher portals) are considered non-cash benefits only if technical measures and the applicable contractual agreements ensure that

• redemption can only be made for other vouchers or gift cards that are recognized as non-cash benefits: for example, no marketplace vouchers may be selectable and

• the employee can only access the value of the voucher after selecting the other voucher or gift card (the selection of the target voucher must therefore take place before a voucher code is activated or before the value is loaded onto the gift card), see paragraph 24 of the BMF letter dated March 15, 2022 (BStBl. 2022 I, 242).

It must be determined on a case-by-case basis, whether a particular voucher meets these requirements. The decision of the Münster Fiscal Court dated November 21, 2025, Case No. 6 K 2300/23 L, demonstrates that it is not so easy to clarify such a question in fiscal court litigation.

In the court case, the employer had provided 16 employees with so-called “SteuersparCard” subscription cards (hereinafter referred to as voucher cards). He sent the employees a voucher code issued by the provider of the program on a monthly basis. The employees could redeem this voucher code for additional vouchers on the provider’s website.

In a wage tax audit, the tax office classified the gift cards as a cash benefit to which the monthly €50 non-cash benefit exemption limit was not applicable. The argument was, that the voucher in question did not adhere to the chronological procedure required by the BMF since the employee could only select the target voucher after the voucher code had been activated.

The tax office applied a flat rate of 25% to the taxable amounts in accordance with § 40(1) of the German Income Tax Act and issued a wage tax assessment notice to the employer. In the appeal proceedings, the employer objected to the assessment that the gift cards constituted cash wages and requested that no wage tax be assessed in this regard pursuant to § 40 of the German Income Tax Act.

The tax court ruled in accordance with the employer’s position. Not because it classified the vouchers as non-cash compensation, but because the tax office had failed to substantiate its discretionary decision regarding the application for a flat-rate taxation under Section 40(1) of the German Income Tax Act for a number of employees less than 20.

To explain the context of the flat-rate method under Section 40(1) of the German Income Tax Act:

Upon application by the employer, wage tax can be taxed at a flat rate with an individually determined tax rate according to Section 40 (1) German Income Tax Act. The provision has two areas of application:

1. The employer grants other benefits to a larger number of employees. In this case, flat-rate taxation is possible up to an amount of 1,000 euros per employee per calendar year.
2. The employer has withheld too little wage tax in a larger number of cases and wishes to assume the wage tax for the employees to simplify subsequent taxation. This is often used in wage tax audits when the conditions for flat-rate taxation under Section 37b German Income Tax Act are not met. In this case, there is no limit of 1,000 euros per calendar year.

According to R 40.1(1) of the LStR, a “larger number of employees” is always deemed to apply if at least 20 employees are included in the flat-rate taxation. If a request for a flat-rate taxation is made for a smaller number of employees, the tax office may nevertheless approve the flat-rate method. In this regard, the tax office has discretion.

The Münster Fiscal Court has now confirmed this. Nevertheless, the court ruled in favor of the employer, as discretionary decisions by the tax office must always be substantiated by the tax office.

The employer had requested for a flat-rate taxation for only 16 employees, so the tax office should have explained in the wage tax assessment notice (or, at the latest, in the decision on the appeal) why it approved the flat-rate taxation. Since this had not been done, the Münster Fiscal Court ruled that the assessment notice was incorrect due to a failure to exercise discretion and that the wage tax assessment for the vouchers should be reduced to 0 Euros.

The result of this legal proceeding was favorable for the employer, as he was not required to pay wage tax on the vouchers. However, the question of whether vouchers that can only be redeemed for other vouchers on a voucher portal qualify as non-cash benefits subject to the monthly Euro 50 non-cash benefit exemption limit remains unresolved.

BFH: Parking costs borne by the employee for a company car do not reduce its benefit in kind

This marks a change from the BFH’s previous position. Previously, it had included the costs of a parking space or garage in the total costs of the company car. The consequence was that costs for a parking space or garage borne by the employer were covered by the benefit in kind of the company car (1% value, 0.03% value). Parking space or garage costs borne by the employee reduced the monetary benefit of the company car.

The Federal Fiscal Court (BFH) has now ruled in its judgement of 9 September 2025 (Ref. VI R 7/23) that the provision of a parking space or garage by the employer to its employees, either free of charge or at a reduced rate, constitutes a separate benefit in kind. This benefit in kind has to be added additionally to the benefit in kind of the company car. The BFH justifies this on the grounds that, under the flat-rate method (1% and 0.03% values), the benefit in kind only covers costs associated with the use, maintenance and intended use of the company car. Costs such as ferry, toll or vignette charges for private journeys, which depend exclusively on the employee’s decision to use the company car to travel to a specific private destination, are not included. In this respect, the company car can also be used for its intended purpose without a parking space.

The BFH’s ruling has not yet been published in the Federal Tax Bulletin.

In the Federal Ministry of Finance letter dated 3 March 2022, BStBl. 2022 I p. 232, the tax authorities include garage and parking space rental as well as expenses for resident parking permits in the total costs of the company car. It remains to be seen whether this view will continue to be upheld.

Increase in tax-free minimum amounts for expense allowances from January 1, 2026

Expense allowances from public funds can, under certain conditions, be paid tax-free up to specified minimum amounts (Section 3 No. 12 German Income Tax Act in conjunction with R 3.12 LStR). A prerequisite is, in particular, that the payment is made by a public-law body (e.g., federal government, state, or municipality) to a person performing an activity in the sovereign sphere, and that the payment replaces actual expenses incurred. Payments that compensate for time spent or loss of earnings, for example, are not favored. With the letter of March 23, 2026, the BMF announces that the tax-free minimum amounts for expense allowances from public funds are to be increased retroactively to January 1, 2026.

Specifically, it is planned:

• Increase of the monthly minimum amount from 250 euros to 275 euros (R 3.12 (3) LStR)

• Increase for occasional voluntary activities from 8 euros to 9 euros per day (R 3.12 (5) LStR)

The tax administration already allows the application of the increased amounts in anticipation of the formal adjustment of the Wage Tax Guidelines.

Practical consequences

Employers or disbursing bodies in the public sector can already apply the increased tax-free minimum amounts retroactively from January 1, 2026, without having to wait for the formal amendment of the Wage Tax Guidelines. The early application serves, in particular, to avoid increased correction efforts. The letter also indicates that an amendment to the Wage Tax Guidelines is planned. It remains to be seen whether further adjustments will be made in this context.

New tax exemption for employees: “Entlastungsprämie”

On April 24, 2026, the Bundestag passed a new tax exemption for employees (Section 3 No. 11d German Income Tax Act). The approval of the Bundesrat is expected on May 8, 2026. According to Section 3 No. 11d, inserted into the German Income Tax Act as part of the Ninth Tax Advisory Amendment Act, employers may provide their employees with up to 1,000 euros tax-free to mitigate the increased consumer prices due to the war in Iran. This can be done through cash payments or in the form of non-cash benefits. The benefits must be granted in addition to the salary already owed (no salary conversion).

The new tax allowance applies to payments and benefits received between the day after the promulgation of the law in the Federal Law Gazette and June 30, 2027. The tax-free benefits must be recorded in the wage account. In social security, the benefits are exempt from contributions according to Section 1 (1) sentence 1 No. 1 SvEV.

No special requirements are placed on the connection between the benefit and the price increase. It is sufficient if the employer makes it clear in any form when granting the benefit that it is related to the price increase. If the employer grants the employee several benefits during the favored period, the tax exemption only applies up to a total of 1,000 euros.

The tax allowance can be claimed for each employment relationship. If the employee has several employment relationships during the relevant period, the allowance applies to each of the employment relationships. Exception: if there are several consecutive employment relationships with the same employer during the favored period, the allowance can only be claimed once.

According to the explanatory memorandum to the law, the regulation in Section 3 No. 11d EStG is comparable in its effect to the regulation in Section 3 No. 11c German Income Tax Act on the tax exemption for the “Inflationsausgleichsprämie”. It remains to be seen whether the provisions made for the inflation compensation premium  also apply to the implementation of the relief bonus (“Entlastungsprämie”) (see, for example, the FAQ on the BMF website).

In the Spotlight

C3 Work Visa in Kazakhstan: Key Points for Employers

Foreign nationals working in Kazakhstan generally require an appropriate legal basis for residence. The C3 work visa is one of the central avenues for work-related stays. Before initiating the process, companies should check whether a work permit is required or if an exemption applies.

Purpose of the C3 Work Visa

The C3 visa is issued to foreign nationals entering Kazakhstan for work-related purposes. It may be relevant if a foreign national is employed by a Kazakh company, appointed to a management position, or engaged in another permissible work arrangement. The visa should reflect the person’s actual role, supporting documents, and the expected duration of stay in Kazakhstan.

Legal Basis for Employment

The C3 visa is linked to the right to engage in employment in Kazakhstan. Before starting the visa process, the company should determine whether the foreign national is subject to the general work permit system or if an exemption applies. Generally, the employer must obtain a permit to employ foreign workers. If a work permit is required, the employer should also check whether the corresponding quota is available.

If the foreign national is exempt from the work permit requirement, the company should prepare documents confirming the relevant exemption. This may apply, for example, to certain categories listed in Kazakhstan’s migration regulations, including specific senior positions or special status functions. The visa documents should therefore be based on the actual legal basis: either a work permit or documents confirming that no work permit is required.

Quota Planning

If a work permit is required, the employer should also take the quota process into account. The quota is not granted together with the C3 visa. It is part of the upstream planning for the employment of foreign labor. In practice, employers should plan for this early on. The application for foreign labor requirements for the following year must be submitted to the local executive authority by October 1. The local authority reviews and bundles the applications and submits the regional application to the competent authority by November 1. The quota for the following year is determined by January 1. This means that employers should not start planning a C3 visa only when the foreign national is already prepared to enter the country. If the position requires a work permit and the corresponding quota was not planned in advance, the process may be delayed or unavailable for the intended period.

Compliance aspects for employers

The main risk is a discrepancy between the documentation and the actual activities of the foreign national in Kazakhstan. The authorities can examine not only the formal position but also the actual scope of work.

Companies should pay particular attention to the following:

• the position specified in the invitation and supporting documents;
• the activities actually performed in Kazakhstan;
• the duration and frequency of the stay;
• consistency between appointment, employment, and immigration documents;
• timely registration and other migration law formalities.

Clear and consistent documentation helps reduce the risk of delays, inquiries, or compliance issues during visa issuance, renewal, or inspections.

Documentation and deadlines

The exact list of documents depends on the place of application and the legal basis for the C3 visa. To be issued a C3 visa, the applicant generally requires:

• a visa application form with a photo;
• a passport;
• the number and date of the invitation registered with the competent authority;
• proof of payment of the consular fee;
• a letter of application from the inviting party;
• a permit for the employment of foreign labor, if such a permit is required.

If the foreign national does not require a work permit, the company should instead provide documentation confirming the relevant exemption. The specific documents depend on the respective exemption category. For the renewal of a C3 visa in Kazakhstan, this is usually done on the basis of an application letter from the inviting party and, if necessary, the corresponding work permit. The extension is granted for the duration of the permit, but usually for no more than three years. Longer terms may apply for categories related to the AIFC and Astana Hub.

Practical conclusion

The C3 work visa should be planned before the foreign national begins their activities in Kazakhstan. The company should first determine the applicable legal basis, check whether quota planning is required, and then prepare the invitation, permits, or exemption documents accordingly. This approach helps to avoid conflicting applications, delays, and unnecessary migration law risks.

Interaction with migration law reporting obligations

Even if a C3 visa is used correctly, companies must ensure compliance with the associated migration law requirements. This includes the proper registration of foreign nationals via systems such as e-Qonaq as well as maintaining accurate records of their stay. Failure to comply with these formalities can lead to separate administrative liability, regardless of whether the underlying activities were permitted.

To the newsletter