Special Economic Zones

Leyton advises and assists clients in securing the benefits under the above schemes and guide its clients through all the steps to be performed in that respect

What are Special Economic Zones (SEZ)?

Special Economic Zones (SEZ) were part of the Polish territory where companies could conduct businesses under preferred terms and conditions as defined by Law. They were created to accelerate the economic development of certain areas, increase employment, and attract foreign investments in Poland.

For the period between 1994 and 2016, 112 billion PLN were invested in SEZ. This system was based on the Act of October 20, 1994 as amended on Special Economic Zone. On May 10, 2018, a new Act was adopted by the Polish Parliament to replace the current Act of 1994.

We help you secure the benefits under the above schemes

The most critical amendment is for the preferred conditions to no longer be connected with a specific economic zone. Rather, the possibility to have support is granted all across Poland.

Obviously, the idea is to make Poland even more attractive to investors. Under the new Act, support will be granted in the form of an exemption of corporate income tax and is contingent upon a favourable decision being granted by the relevant authorities.

Any such decision will be limited in time and will list conditions to be fulfilled, such as number of headcount to be employed, level of investment, etc. In addition, the investment would have to meet qualitative criteria as it would require to be in line with the medium-term national development strategy, which is yet to be defined in a regulation.

Purpose of the investment may not be first and foremost to obtain the exemption from corporate income tax, as it might trigger the application of an anti-abuse clause. Companies currently operating in SEZ will keep the benefit of their current permit under the Act on SEZ which will remain into force for the permits already issued permits up till 31 December 2026.

How we help our clients get support from the Polish Investment Zone?

  1. Assess the eligibility of a new investment,
  2. Help in choosing the location of the new investment in terms of the possibility of obtaining the highest possible income tax exemption,
  3. Initially estimate the amount of the potential income tax exemption,
  4. Lead the process of obtaining a decision on support,
  5. Settle the granted support.

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