Deloitte Insights

EU immigration — Update on the Intra-Corporate Transfers Directive

Overview

One of the key topics in European Union (EU) corporate immigration today is the impact of the EU Directive on Intra-Corporate Transfers (the “ICT Directive”) on the entry and mobility of third-country nationals in the EU. Deloitte is currently conducting a study on this subject. What follows is an overview of the implementation status of the ICT Directive, a year since the official transposition deadline.

Implementation status of the ICT Directive in the EU Member States

The ICT Directive needed to be transposed into the national law of 25 EU Member States by 29 November 2016 (Member States Denmark, Ireland, and the United Kingdom have opted out of the directive).

Most of the 25 Member States have already proceeded with implementation; however, Finland, Greece, Poland, Portugal, and Slovenia are expected to implement the ICT Directive this year. Belgium and Sweden are expected to implement next year.
It should be noted that implementation does not mean that all of the ICT Directive’s benefits are already applicable in practice.

Background

The ICT Directive, adopted in 2014, sets out a common framework for non-EU nationals to move to an EU Member State in the framework of an intracompany transfer. The ICT Directive complements previous harmonization initiatives, such as the EU Blue Card and Single Permit Directive.

The ICT Directive facilitates the transfer of managers, specialists, and trainees from outside of the EU to an entity within the same group in an EU Member State. Furthermore, it facilitates the mobility of these intracorporate transferees between Member States during their assignments. The ICT Directive includes harmonized conditions for entry, residence and work, intra-EU mobility and certain guarantees to uphold labor, and social security standards for the intra-corporate transferees.

Deloitte’s View

Upcoming EU-wide webinar
The study Deloitte is currently conducting focuses on the process details and practicalities of the implementation of the ICT Directive in each EU Member State.

An EU-wide webinar, which will highlight recent and upcoming changes regarding EU corporate immigration, will accompany Deloitte’s study.