Page 35 - Poland 2017
P. 35

In accordance with the rules in force the SEZ will operate till 2026.
Income tax exemption is granted only for operating a business on the territory of one of the 14 SEZ on the basis of permission. The duration of tax exemption is limited to the period of functioning of SEZ (currently till the end of 2026), and the amount of eligible costs and the maximum intensity of regional aid in a given location.
The minimal level of investment enabling a company to utilize the public aid under a SEZ is EUR 100k.
REAL ESTATE TAX EXEMPTION
Some of the municipal councils offer the investors a real estate tax exemption.
The municipal council (gmina council) may, by way of a resolution, establish exemption from real estate tax for entrepreneurs. The resolution defines detailed conditions (usually the requirement is to bear certain capital expenditures or creation of a certain number of jobs) on the basis of which such exemption is offered and its duration.
The period of tax exemption is generally dependent on the investment expenditures and a number of jobs created.
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