Page 32 - Poland 2017
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POLAND YOUR PLACE TO INVEST 32//
INVESTMENT INCENTIVES FOR PROJECTS CONNECTED WITH NEW INVESTMENTS AND JOBS CREATED HAVE TO BE GRANTED ACCORDING TO REGULATIONS CONCERNING THE STATE AID TO COMPANIES1.
Regional aid is only available for the initial investment2. In principle, the investors may join different forms of regional aid but the sum of support may not exceed given limits – the maximum intensity of regional aid. The maximum sum of aid is therefore calculated as the product of an intensity of aid in a given region and the eligible costs of the investment. The eligible costs of the investment include: investment expenditure or a biennial costs of recently employed workers – depending on which category is higher. The investor who is granted the support within regional aid is also obliged to keep the investment for 5 years from the date of its completion (3 years for SMEs3 ) and keep the jobs created for 5 years from the date of creation of a given job (3 years for SMEs).
A MAP OF REGIONAL AID
Region
Warsaw
A part of Mazowieckie Province
Provinces: Dolnośląskie, Śląskie, Wielkopolskie
Provinces: Kujawsko-Pomorskie, Pomorskie, Zachodniopomorskie, Lubuskie, Łódzkie, Małopolskie, Opolskie, Świętokrzyskie, a part of Mazowieckie
Maximum intensity
of aid for large enterprises
15% till 2017 10% from 2018
20% 25%
35% 50%
Provinces: Lubelskie, Podkarpackie, Warmińsko – mazurskie, Podlaskie
pomorskie zachodniopomorskie 35%
warmińsko- mazurskie 50%
mazowieckie
35%
lubuskie 35%
kujawsko- pomorskie 35%
podlaskie 50%
lubuskie 50%
podkarpackie 50%
35%
35%
wielkopolskie
25% łódzkie
20%
Warsaw 35%
35%
dolnośląskie 35%
25% opolskie
świętokrzyskie 35% śląskie 35%
25%
małopolskie 35%
The maximum intensity of aid for small and medium-sized enterprises is 20 and 10 percentage points higher respectively.
1 The Commission Regulation (EC) no. 651/2014 of 17th June 2014 declaring certain categories of aid compatible with the common market in application of Articles 107 and 108 of the Treaty and the Guidelines on regional State aid for 2014-2020.
2 Initial investment means: (a) an investment in tangible and intangible assets related to the setting-up of a new establishment, extension of the capacity of an existing establishment, diversification of the output of an establishment into products not previously produced in the establishment or a fundamental change in the overall production process of an existing establishment; or (b) an acquisition of assets belonging to an establishment that has closed or would have closed had it not been purchased, and is bought by an investor unrelated to the seller and excludes sole acquisition of the shares of an undertaking.
3 Small and Medium- Sized Enterprise according to the definition in the Appendix no 1 to the Commission Regulation no 651/2014.



























































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