Aktualności

Incentives for the Investors

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Update: 2009-11-04

Public aid

Just like in other countries of the European Union, there are three basic types of public aid in Poland:

• regional
• horizontal
• sectoral

Regional aid - aid addressed at those regions where the GDP is less than 75% of the average GDP in the European Union. The whole Polish territory is eligible for this type of aid. Financing is available to all sectors, except for agriculture, fishery, mining, transport, automotive industry, shipbuilding, steel industry, and synthetic fibres.

Horizontal aid - focused on selected goals, irrespective of the geographical region. The prime types of expenditure financed from the horizontal aid scheme are: ad hoc aid to businesses (survival/restructuring), support for small and medium size enterprises, aid for employment and new jobs, for innovation and R&D projects, and for investments related to environment protection.

Sectoral aid - geared to supporting sensitive sectors and connected with the restructuring of both whole areas of the economy, and individual companies representing: shipbuilding, seafaring, coal mining, iron and steel industry, synthetic fibres, automotive industry, agriculture, and fishery.

All public aid programmes addressed at enterprises, which exceed EUR 200 thousand in value must be notified to the European Commission.

• " De minimis need not be notified; instead, individual de minimis projects are cumulated over 3 years up to the ceiling of EUR 200 thousand.
• There are many instruments of support available, provided however that the overall value of the aid must not exceed the maximum intensity of regional aid for the specific region (defined as the percent of the expenditure eligible for aid). The ceiling for the Pomorskie Voivodeship is 40%.
• The aid intensity levels for micro and small businesses are higher by 20 percent points gross (except for entrepreneurs operating in the transport sector). The level of aid intensity for medium size enterprises is increased by 10 percent points gross (except for entrepreneurs operating in the transport sector). The maximum intensity of regional aid for newly-formed small businesses (with the history shorter than 5 years) is 40%-with respect to the costs incurred over the initial three years following business formation, and 30%-with respect to the costs incurred over the subsequent two years.
• For large investment projects (i.e. such new investments where the aid-eligible expenditure exceeds the equivalent of EUR 50 million) the maximum aid level is established in accordance with the following formula:
  
  I = R Ĺ (EU 50 M + 0.5 Ĺ B + 0.34 Ĺ C)
  
  where:
  I-maximum aid for a large investment project,
  R-basic aid intensity (40% for the Pomorskie Voivodeship),
  B-expenditure eligible for financing, in excess of EUR 50 million, however no more than the equivalent of EUR 100 million,
  C-expenditure eligible for financing, in excess of EUR 100 million.
  Special Economic Zones (SEZ )
• Special Economic Zones are administratively separated areas in Poland where the investors can launch and conduct business operations on preferable terms. The SEZ estates offer plots of land available for investments, fitted with complete technical infrastructure, plus income tax exemption (PIT or CIT). In addition, investors in SEZs receive free-of-charge aid in going through all formalities related to the investment process.
• Tax exemption within an SEZ is linked to the size of the investment, or the number of new jobs created. The aggregate of tax exemptions and other forms of aid cannot exceed the regional aid ceiling. The business operations launched through a specific investment must be continued for at least 5 years following the investment completion date (large enterprises) or 3 years (small and medium size enterprises). If support is granted for the creation of new jobs, such jobs must be maintained for at least 5 years following the completion of the investment. The minimum value of the investment eligible for aid in an SEZ is EUR 100 thousand. The voivodeship has two Special Economic Zones-Pomorskie SEZ and Słupsk SEZ.
• Pomorskie Special Economic Zone (PSEZ) comprises 17 investment locations totalling 1220.11 ha in area. All locations are spread over northern Poland: 447.03 ha in the Pomorskie Voivodeship, 603.08 ha in the Kujawsko-Pomorskie Voivodeship and 170 ha in the Zachodniopomorskie Voivodeship. By mid-2008 the investments in PSEZ had added up to PLN 3 307.6 million and created 17 326 jobs. The prevailing industries are: electrical and optical equipment manufacturing, and paper production. The prime investors include: Sharp Manufacturing Poland, Orion Electric Poland, Bridgestone Stargard, Flextronics International Poland, International Paper Kwidzyn, Jabil Circuit Poland, Gemalto, Zakłady Farmaceutyczne "POLPHARMA", Mondi Świecie, Tensho Poland Corporation, and Polpak Papier.
• Słupska Special Economic Zone (SSEZ), managed by the Pomorskie Agency for Regional Development SA, occupies the total area of 401 ha and is made up of 8 investment locations in the Pomorskie, Zachodniopomorskie and Wielkopolskie voivodeships. By mid-2009 the investments in the zone had amounted to PLN 718,4 million and created 2 528 new jobs. The prevailing trades are: timber industry, plastics production and metal goods manufacturing, automotive industry, and transport. The main investors include: "BAJCAR" Bronisław Bajcar, M&S Okna i Drzwi, Przetwórstwo rybne "Łosoś", KAPENA, Kronospan Polska, and NordGlass II.

Local level

Exemption from real property tax

• The entrepreneurs creating new jobs can obtain full or partial exemption from the real property tax. The exemption is of general nature (for all entrepreneurs meeting specific prerequisites), hence can be deemed regional aid (depending on specific legal solutions adopted in the commune resolutions). The exemptions are set forth in resolutions of the Commune Councils.

Exemption from vehicle tax

• It is possible to obtain full or partial exemption from the vehicle tax. The tax is only charged on trucks and coaches. The exemption is of general nature and since April 2007 has been considered public aid. The exemptions are set forth in resolutions of the Commune Councils.

Entrepreneurs can further obtain support (horizontal aid) from the poviat labour office to employ the jobless. The aid can take the following forms:

• grant for equipping the workplace-the amount specified in the contract, however no higher than 500% of the average gross pay in the national economy (the condition: keeping full time employment at the position for at least 12 months);
• reimbursement of the costs incurred on the social insurance contributions which accompany the employment of the referred jobless person-the one-off refund is paid after 12 months of continued employment, in the amount no higher than 300% of the minimum pay on the day the specific person was employed;
• intervention jobs-a monthly or bi-monthly refund of a part of the costs the employer incurred on remuneration, awards, and social insurance contributions.