IMPACT – HIGH

As the Brexit transition period nears its end, nationals of the United Kingdom living in the European Union are reminded to fulfill any requirements in their country of residence to show they are legally living there.

Key Points:

  • Depending on their country of residence, U.K. nationals and their family members may need to take steps to apply for residence or register their residence before Dec. 31.
  • Requirements vary from country to country, with some countries requiring U.K. nationals to take affirmative steps to establish their residence. Country-by-country requirements can be found here.
  • Existing valid permanent residence documents issued under the current system may be exchanged for a new residence document for free until June 30, 2021. Individuals may be required to pass background checks. Processes vary from from country to country.
  • Immediate family members (spouses, registered partners, dependent children/grandchildren and dependent parents/grandparents) may travel to the EU to be with U.K. nationals after Dec. 31 under the withdrawal agreement, but a prior application may need to be made. The specific process will vary on a case-by-case basis depending on the destination EU country.

Background: The U.K. left the European Union in January, and the Brexit transition period ends Dec. 31.

Analysis & Comments: EU employers should ensure all U.K. national employees and family members (where applicable) are complying with legal requirements in individual EU countries ahead of the end of the Brexit transition period to ensure their residence status can be maintained.

EU employers are also reminded that U.K. national employees who are required to start work in any EU countries from Jan. 1, 2021, and are not already resident, may need to apply for a work/ residence permit given freedom of movement will have ended by then. Some EU countries are already allowing early applications for assignments starting from January and February of next year.

Employers are urged to work closely with Deloitte to discuss what steps must be taken by the end of the year, both for U.K. national employees already resident in any EU countries, and for U.K. national workers that are not planning on moving to their destination EU country until after Jan. 1, 2021.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2020. For information, contact Deloitte Touche Tohmatsu Limited.