On 19 September 2023, the European Commission proposed further extending the Temporary Protection Directive for the protection of individuals fleeing the armed conflict in Ukraine (TPD) until 3 March 2025. The TPD is currently in effect until 4 March 2024. EU Member States unanimously agreed to implement the TPD for the first time on 4 March 2022 following the outbreak of the armed conflict in Ukraine. Under the TPD, Ukrainian citizens and third-country nationals (i.e., nationals of countries outside the EU or EE) who fled Ukraine may be eligible to receive various rights in an EU country that has adopted the TPD, including residence and work authorization, housing and medical assistance. The TPD was in effect initially until 4 March 2023 and was then extended until 4 March 2024.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
