EU ICT Work Permits: The Complete 2026 Guide to Intra-Company Transfers in Europe

The EU ICT permit allows multinational companies to transfer non-EU employees to any EU branch within the same corporate group, without a standard work permit or labour market test. For HR managers and global mobility teams, this removes one of the most significant barriers to international workforce deployment.

The permit draws its legal basis from EU Directive 2014/66/EU on intra-corporate transferees, which established a common framework across EU member states. Core eligibility criteria are consistent throughout the bloc, but processing rules, timelines, and documentation requirements vary by country. In 2026, those differences are more pronounced than ever. Spain processes intra-company transfer applications through the UGE-CE fast-track unit in 20 business days. France doubled its labour inspection resources in 2025, increasing compliance enforcement. Italy and Greece each maintain distinct prior employment requirements that can affect eligibility.

At Lexidy, our immigration lawyers advisemultinational companies across Spain, France, Portugal, Italy, and Greece. We see the EU ICT permit used effectively when companies plan early and understand the country-specific rules. The framework is consistent in principle, but execution varies significantly between member states.

This guide covers everything global mobility professionals need to know: who qualifies, the three employee categories, the EU mobility right, country-specific requirements and processing times, compliance obligations, and how family members can be included in the transfer.

What is the EU ICT Permit?

The EU ICT permit is a combined work and residence authorisation for non-EU nationals being transferred from a company branch established outside the EU to a branch of the same corporate group within an EU member state. It covers both the right to reside and the right to work, issued as a single document.

This permit is not available for new hires. The employee must already be employed by the sending entity, located outside the EU, for a qualifying period before the transfer begins. The length of that qualifying period varies by country, but the requirement itself applies across all member states.

The Three Eligible Categories

Three employee categories qualify for the EU intra-company transfer permit:

Managers hold responsibility for managing an entity, department, or division. They typically supervise other employees and make decisions with significant organisational impact.

Specialists possess advanced knowledge that is essential to the company’s operations, products, or services. This knowledge must be specialised and not easily sourced from the local labour market.

Trainee employees hold a university degree and are transferred for career development purposes. Their permitted stay is shorter than that of managers and specialists, reflecting the training nature of the assignment.

Key Advantages Over Standard Work Permits

Permitted Duration

Managers and specialists may stay for a maximum of 3 years. Trainee employees are limited to 1 year. Once the maximum duration is reached, the employee must leave the EU for a cooling-off period, typically 3 to 6 months, depending on the member state, before a new intra-company transfer EU assignment can begin.

Core Eligibility Requirements Across All EU Member States

While processing rules vary by country, the EU ICT permit rests on a consistent set of eligibility criteria. Meeting these requirements is the foundation of every successful application, regardless of which member state is receiving the transfer.

Who the Permit Covers

The EU intra-company transfer permit is available to non-EU nationals only. Citizens of EU member states, the EEA, and Switzerland do not require an ICT permit to work within the EU and should pursue other authorisation routes where applicable.

The employee must also fall within one of the three recognised categories: manager, specialist, or trainee employee. Applications outside these categories will not qualify under the ICT framework.

Prior Employment Requirement

The employee must have been continuously employed within the same corporate group before the transfer begins. The minimum required period varies by country and by employee category, but typically falls between 3 and 12 months. This is one of the most commonly misunderstood requirements, and failing to meet it is a leading cause of application rejection.

Qualifications and Experience

Managers and specialists must hold a university degree or demonstrate equivalent professional experience. For specialists, most EU member states require a minimum of 3 years of relevant professional experience where a formal degree is not held. Trainee employees must hold a university degree, as the transfer is tied directly to their academic background and career development purposes.

Corporate Group Relationship

Both the sending company, located outside the EU, and the receiving company, located within the EU, must belong to the same corporate group. This means they must share a legally verified relationship as a parent company, subsidiary, branch, or affiliate. Authorities in most member states will request corporate documentation to confirm this relationship. A loose commercial partnership or contractual arrangement does not satisfy this requirement.

Salary Thresholds

The employee’s salary must meet the threshold set by the receiving member state. In most EU countries, the ICT salary must be at or above what a locally hired employee in an equivalent role would earn. This rule exists to prevent the permit from being used to undercut local wage standards. Exact thresholds vary and should be confirmed against current national guidelines at the time of application.

Genuine Business Purpose

The transfer must serve a real operational or organisational purpose within the corporate group. Applications that appear designed to bypass standard work authorisation requirements face scrutiny. Authorities assess whether the role, the transferee’s qualifications, and the business rationale are consistent and credible.

EU Mobility Right: Working Across Multiple EU Countries

One of the most valuable and least understood features of the EU ICT permit is the mobility right it grants across member states. A single permit, issued by one EU country, can authorise work in several EU countries simultaneously, provided the employee remains within the same corporate group throughout.

For multinationals with offices in multiple EU markets, this significantly reduces administrative overhead and processing time compared to filing separate national applications in each country.

How the Mobility Right Works

The rules differ depending on how long the employee will work in a second EU member state.

Short-term mobility applies when the employee works in a second EU country for fewer than 90 days within any 180-day period. In this scenario, no separate application is required. The ICT holder simply notifies the authorities of the second member state. The notification procedure varies by country, but is considerably lighter than a full application.

Long-term mobility applies when the employee exceeds 90 days in a second EU country. Here, a long-term mobility authorisation must be submitted to that country’s immigration authorities. However, this follows a simplified procedure rather than a full new EU intra-company transfer application. Processing is faster, documentation requirements are reduced, and the corporate group relationship established in the original application can typically be relied upon.

The permit itself is always issued by the EU member state where the employee will spend the longest period of residence. If an employee splits time equally between two countries, this distinction requires careful planning before submission.

ICT-EU Permit vs National ICT Permit

Not all EU member states issue the ICT-EU permit by default. Some issue a national ICT permit instead, which does not carry the same mobility rights. Understanding the difference is essential for companies managing transfers across multiple EU locations.

For most standard intra-company transfer EU scenarios, the ICT-EU permit is the appropriate route. The national ICT permit remains relevant in specific edge cases, including transfers structured under service contracts, or where the employee has already exhausted the maximum duration of a previous ICT-EU permit and is beginning a new assignment after the required cooling-off period.

Intra-Company Transfer Spain (2026)

Spain is one of the most efficient EU destinations for intra-company transfers, largely due to the UGE-CE processing unit and its structured fast-track system. For multinationals planning transfers into Spain, the combination of speed, clear requirements, and tax incentives makes it one of the most attractive ICT routes in the EU.

Processing Authority and Timeline

Intra-company transfer Spain applications are processed by the UGE-CE (Unidad de Grandes Empresas y Colectivos Estratégicos), Spain’s dedicated immigration unit for large companies and strategic corporate groups. The UGE-CE delivers decisions within 20 business days, making Spain one of the fastest EU member states for ICT processing.

This timeline applies to the employer-side application. After UGE-CE approval, the employee must complete the visa application at the Spanish consulate in their country of residence and obtain their TIE (Tarjeta de Identidad de Extranjero) residence card upon arrival in Spain.

Eligibility Requirements

The 3-month prior employment requirement is one of the shortest in the EU, which gives Spain a practical advantage for companies that need to move employees quickly after onboarding them within the group.

Costs Per Transfer

Costs vary depending on the employee’s country of residence at the time of application and the consulate processing fees applicable in that jurisdiction.

Beckham Law: Tax Incentive for ICT Transferees

Intra-company transfer Spain holders who have not been Spanish tax residents in the preceding 5 years typically qualify for Spain’s Beckham Law (Régimen Especial de Trabajadores Desplazados). This regime applies a flat 24% income tax rate on Spanish-sourced income up to €600,000 per year, for up to 6 years.

For high-earning managers and specialists, this represents a substantial financial advantage compared to standard progressive income tax rates, which reach 47% at higher income levels. Global mobility teams should factor this into relocation packages and compensation planning.

Post-Approval Compliance Steps

UGE-CE approval triggers a sequence of compliance obligations that must be completed within strict deadlines.

Social Security registration must be completed on Day 1 of the employee’s first working day in Spain. There is no grace period for this requirement.

The TIE application must be submitted within 30 days of the employee’s arrival in Spain. This is the physical residence card that confirms the employee’s right to live and work in the country.

Padrón registration (municipal registration at the local town hall) must also be completed within 30 days of arrival. This step is often overlooked but is required for accessing public services and for subsequent administrative processes.

Failure to meet any of these post-approval deadlines can create compliance risk for the employer and complicate the employee’s residency status. Working with an immigration lawyer familiar with Spanish compliance obligations reduces this risk considerably. Lexidy supports companies through each stage of the process, from UGE-CE submission to post-arrival registration.

Intra-Company Transfer France (2026)

France offers two distinct permit routes for intra-company transfers, and selecting the correct one depends on the structure of the employment relationship. In 2026, compliance enforcement has intensified significantly, making early legal advice essential for any company transferring employees into France.

Two Permit Routes

Route 1: The ICT Permit

This route applies when the employee remains employed under their foreign employer’s contract and is seconded to a French entity within the same corporate group. The employee does not hold a French employment contract. This is the standard intra-company transfer France route under EU Directive 2014/66/EU.

Route 2: Salarié en Mission (Talent Permit – Employee on Assignment)

This route applies when the employee is hired under a French employment contract for the duration of the assignment. Despite the different contractual structure, the employee must still have worked within the corporate group for a minimum of 3 months before the transfer begins. This route falls under France’s Talent Permit framework rather than the ICT directive.

Eligibility and Salary Requirements

For the ICT route, France does not publish a single fixed salary figure. The threshold is assessed against the position, the duration of the transfer, and the location of the French host entity. In practice, authorities expect the salary to be consistent with what a locally hired employee in the same role would earn in that region of France.

2025/2026 Compliance Enforcement

France significantly increased its labour inspection capacity in 2025, with inspection resources doubled and enforcement activity concentrated on intra-company transfer arrangements in France. HR teams managing French assignments should treat compliance as a live operational risk, not a one-time administrative step.

Under Articles L.8253-1 to L.8253-5 of the French Labour Code, sanctions for ICT infractions now include fines that accumulate per employee per day of non-compliance. In serious cases, the prefect holds the authority to suspend a host entity’s right to receive seconded employees for up to 1 year. For companies with multiple employees on French ICT permits, a single compliance failure can carry significant financial and operational consequences.

Remote Work Outside France: A Critical Risk

One compliance issue that catches HR teams off guard involves remote work. If an employee holding a French ICT permit works remotely from outside France, even for a short period, this voids the permit’s validity. Working from Spain for a week, for example, is not a minor administrative matter. It constitutes a breach of the permit conditions and can trigger a Schengen overstay violation.

HR teams must implement clear policies that prevent ICT permit holders in France from working remotely across borders without separate legal authorization. This requires coordination between mobility, HR operations, and legal teams.

French Tax Residency

Employees present in France for 183 or more days in a calendar year become French tax residents under domestic law. This triggers a French income tax filing obligation, regardless of where the employee is paid or where their employer is based. Global mobility teams should factor this threshold into assignment planning, particularly for employees who split time between France and other locations.

“France is one of the more complex ICT jurisdictions in the EU right now,” says a French Immigration Expert at Lexidy. “The dual-route structure, combined with the 2025 enforcement changes, means that companies need a compliance framework in place before the employee arrives, not after. We regularly help HR teams audit their existing French assignments to identify exposure before inspections occur.”

Intra-Company Transfer Greece (2026)

Greece is an increasingly relevant destination for intra-company transfers, particularly for multinationals using it as a Southern European hub where employees will work across multiple EU offices. However, Greece applies stricter prior employment requirements than most other EU member states, and this is the most common point of early-stage eligibility failure.

Prior Employment Requirements

The prior employment threshold for intra-company transfer Greece applications is notably higher than the EU average. Managers and specialists must have been continuously employed within the same corporate group for a minimum of 12 months before the transfer begins. Trainee employees face a reduced threshold of 6 months.

This compares directly with Spain’s 3-month requirement and France’s 3-month requirement for both routes. For companies planning transfers into Greece, the 12-month requirement must be verified against the employee’s actual start date within the corporate group, not their start date with the receiving Greek entity.

Processing Authority

Intra-company transfer Greece applications are processed through the Migration Ministry’s regional offices. As with Italy’s provincial system, the specific office responsible depends on the location of the receiving Greek entity. Companies should factor regional office capacity into their planning timelines, as processing times can vary between offices.

Short-Term and Long-Term Mobility in Greece

Greece fully applies the EU mobility right framework, but the procedural steps differ depending on the length of the secondary assignment.

Short-term mobility (under 90 days in a 180-day period) requires only a notification to the Migration Ministry. No separate application is needed, and the employee can begin working in Greece on the basis of their ICT permit issued by another EU member state.

Long-term mobility (over 90 days) requires a formal application for a long-term mobility authorisation submitted to the Migration Ministry. This follows the simplified procedure established under EU Directive 2014/66/EU rather than a full new intra-company transfer Greece application, but it must be submitted and approved before the 90-day threshold is crossed.

Greece as a Southern European ICT Hub

Greece is increasingly considered the primary issuing country for EU ICT permits when an employee will be working across multiple Southern European offices, including Italy, Spain, and Portugal. Because the ICT permit is issued by the member state where the employee will spend the longest period of residence, Greece can serve as the anchor jurisdiction for the permit, while EU mobility rights cover secondary assignments in neighbouring countries.

This hub approach requires careful planning. The employee must genuinely spend the longest portion of their assignment in Greece for the permit to be correctly issued there. Structuring an assignment around Greece purely for administrative convenience, without a genuine operational basis, carries compliance risk and will face scrutiny from Migration Ministry officials.

For multinationals exploring this model, early legal review of the assignment structure is strongly recommended before any applications are filed.

Family Members: Who Can Be Included in an EU ICT Transfer?

The EU ICT permit extends rights to family members, making it a practical route for employees relocating with their households rather than on solo assignments. The scope of family inclusion and the timing of applications vary between member states, but the core framework is consistent across the EU.

Who Qualifies as a Family Member

The following categories are recognised across EU member states:

• The spouse or registered partner of the ICT permit holder
• Unmarried dependent children, regardless of whether they were born inside or outside the EU
• In some member states, adult dependent children who can demonstrate ongoing financial dependency on the main applicant

Unmarried partners in a durable relationship may also qualify in certain countries, but this depends on national law in the receiving member state and typically requires additional documentation to establish the relationship.

Application Timing

Where simultaneous applications are permitted, as in Spain, including family members from the outset reduces overall processing time and avoids a secondary administrative process after arrival. Where simultaneous applications are not available, the family reunification route requires the main applicant to be a legal resident in the receiving country before the family application can be filed.

Work Rights for Spouses

Spouses of EU ICT permit holders generally receive a residence permit that includes work authorisation. This is one of the more significant practical benefits of the ICT framework compared to some standard work permit routes, where dependent family members are restricted from working.

However, the scope of this work authorisation varies by country. In Spain and France, spouses typically receive open work authorisation, allowing them to work for any employer. In Italy and Greece, the position is less uniform and should be confirmed at the time of application. HR teams advising transferring employees should not assume that spousal work rights are automatic without verifying the current position in the specific member state.

Documentation Requirements

Family members will generally need to provide the following, though exact requirements vary by country:

• Valid passport and recent passport photographs
• Marriage certificate or proof of registered partnership (apostilled or legalised where required)
• Birth certificates for dependent children
• Proof of financial dependency, where applicable, for adult children
• Proof of adequate accommodation in the receiving member state
• Proof of health insurance coverage

Document legalisation requirements depend on the country of origin of the family member and the bilateral agreements in place between that country and the receiving EU member state. Apostille certification under the Hague Convention applies in most cases, but some countries require full consular legalisation instead.

Frequently Asked Questions About EU Intra-Company Transfers

What Is the EU ICT Work Permit?

The EU ICT work permit is a combined residence and work authorisation for non-EU employees being transferred within the same corporate group from a non-EU entity to an EU member state. It does not require a labour market test and grants EU-wide mobility rights.

How Long Does the EU ICT Permit Last?

Managers and specialists can hold the permit for a maximum of 3 years. Trainee employees are limited to 1 year. After reaching the maximum duration, a cooling-off period of typically 3 to 6 months applies before a new transfer can begin.

Can an EU ICT Permit Holder Work in Multiple EU Countries?

Yes. The EU intra-company transfer permit grants short-term mobility (under 90 days) through notification only, and long-term mobility (over 90 days) through a simplified application process in the second member state.

How Long Does an Intra-Company Transfer in Spain Take to Process?

Intra-company transfer Spain applications processed through the UGE-CE unit take 20 business days. This is one of the fastest processing timelines for EU ICT permits across all EU member states.

What Is the Minimum Salary for an EU ICT Permit in Spain?

The minimum gross salary for an intra-company transfer in Spain in 2026 is €40,077 per year. The employee’s compensation must meet or exceed this threshold at the time of application.

Does the EU ICT Permit Require a Labour Market Test?

No. One of the core advantages of the EU ICT permit over standard work permits is that no labour market test is required in any EU member state. Authorities do not require employers to demonstrate that no local candidate was available for the role.

Can Family Members Join an EU ICT Permit Holder?

Yes. Spouses, registered partners, and dependent children can be included in the transfer. In Spain and France, family applications can be submitted simultaneously with the main application. Spouses generally receive work authorisation alongside their residence permit, though this varies by country.

What Is the Prior Employment Requirement for EU ICT Permits?

The requirement varies by country. Spain and France require a minimum of 3 months within the corporate group. Greece requires 12 months for managers and specialists and 6 months for trainees. Italy requires a minimum of 3 months across all categories.

Need Help Moving to the EU With an ICT Permit?

The EU ICT permit provides multinational companies with one of the most efficient legal routes for moving non-EU talent into Europe. No labour market test, dedicated fast-track processing in several member states, EU-wide mobility rights from a single permit, and family inclusion make it a structurally strong option for global mobility teams managing complex international workforces.

The framework is consistent at the EU level, but execution is not. Spain processes applications in 20 business days through the UGE-CE and offers the Beckham Law tax incentive. France has operated two parallel routes with intensified compliance enforcement since 2025. Italy processes applications provincially with timelines of 2 to 4 months. Greece applies a 12-month prior employment requirement that disqualifies employees who have not been within the corporate group long enough.

Getting the right outcome depends on selecting the correct route, meeting country-specific thresholds, and managing post-arrival compliance obligations from Day 1. For HR managers and global mobility professionals, the cost of a delayed or refused application extends well beyond legal fees. It affects operational continuity, employee experience, and, in France, potential regulatory sanctions.

If your company is planning an intra-company transfer EU assignment in 2026, or reviewing an existing programme for compliance gaps, our immigration lawyers are available to help. Fill out the form below, and a member of our team will be in touch to discuss your transfer requirements, confirm eligibility, and outline the most efficient route for your situation.