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Public Aid How to Receive the Decision on Support for Your Investment?

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Public Aid How to Receive the Decision on Support for Your Investment? PUBLIC AID HOW TO RECEIVE THE DECISION ON SUPPORT FOR YOUR INVESTMENT? #MEANSSUCCESS. AUTOMOTIVE INDUSTRY VEHICLE MANUFACTURERS Special vehicles, bodies, Utility vehicles: Quads,motorcycles: trailersand special vehicle AT WSSE “INVEST-PARK” • Volkswagen Poznań (Września) • Polaris Poland (Opole) components: Who produces what and where? • EFT (Kościan) • Kegger (Bolesławiec) Detailing: Anti-vibration components: • LOG-TECH (Syców) • MTM Industries (Kalisz) • Henniges AP (Prudnik) • Bridgestone (Żarów) • Suer Polska (Kościan) Plastic components: Airbags: Hydraulic roof drives: Bodywork: • Nifco (Świdnica) • Daicel Safety System Europe (Żarów) • HOERBIGER (Bolesławiec) • Gestamp (Wrocław, Września) Seals: • Simoldes Plasticos (Jelcz-Laskowice) • Autoliv (Jelcz-Laskowice) • Turningtec (Bolesławiec) • Cooper Standard (Dzierżoniów) • 3M (Wrocław) • Fibro Poland (Oława) Batteries and electric Engine parts: drive components: • Segepo-Refa (Świebodzice) • Mercedes-Benz MP (Jawor) • POLST (Wałbrzych) • LS EV (Dzierżoniów) • Guotai-Huarong GTHR (Oława) Engines: • Caphem (Oława) • Toyota MMP (Wałbrzych) • Umicore Poland (Nysa) • Toyota MMP (Jelcz-Laskowice) • Toyota MMP (Wałbrzych) • Mercedes-Benz MP (Jawor) • Mitsui High-Tec (Skarbimerz) • Morat Swoboda Motion (Wrocław) Bushings and pistons: • Mahle (Krotoszyn) Rims: Cooling/heating system • Ronal (Wałbrzych) components: • Tristone Flowtech (Wałbrzych) • Mobile Climate Control (Oława) Brake system components: • Wabco (Wrocław) • Robert Bosch (Wrocław) Wiring: • Mando Corporation (Wałbrzych) • Kayser Automotive (Kłodzko) T. FOTOLIA FO Seats: Radiator grille: • ADIENT Poland (Skarbimierz) • SRG Global (Bolesławiec) • Faurecia (Wałbrzych, Jelcz-Laskowice) Steering wheels: Gearboxes and their components: • JoysonQuin (Wałbrzych) • Toyota MMP (Wałbrzych) • Framo Morat (Nowa Ruda) • HOERBIGER (Bolesławiec) Steering system components: Catalysts/filters: • Mando Corporation (Wałbrzych) • Umicore Autocat Poland (Nowa Ruda) • NSK (Wałbrzych) • Donaldson Polska (Skarbimierz) • Global Steering Systems (Opole) • Hengst Filter Polska (Rawicz) Lighting components (headlights): Bearings: • KCP (Żarów) • Aspöck Automotive (Kluczbork) • Yagi (Żarów) Knuckles: Springs: • ILP (Żarów) • EPP (Jelcz-Laskowice) • AKS Precision Ball (Żarów) • GKN Drive line (Oleśnica) • Techspring (Bielawa) • Dongsung (Żarów) Public aid. How to receive the decision on support for your investment? CONTENTS 3 I. POLAND INVESTMENT ZONE 5 II. THE WAŁBRZYCH SPECIAL ECONOMIC ZONE “INVEST-PARK” 7 III. CONDITIONS FOR OBTAINING AN INCOME TAX EXEMPTION 8 What activity is eligible for an income tax exemption? 8 Five steps to obtaining a decision on support and an income tax exemption 9 The quantitative criterion – the minimum value of a new investment 11 Qualitative criteria 13 IV. AMOUNT OF PUBLIC AID 13 Income tax exemption 15 Enterprise size 17 A new investment 18 Public aid on account of the new investment costs 21 Public aid on account of the recruitment of new employees 22 Cumulated public aid 23 A large investment project 1 LOCATION OF THE WAŁBRZYCH 1200 km SPECIAL ECONOMIC ZONE 950 km “INVEST-PARK” IN EUROPE Helsinki Stockholm 750 km 860 km 1600 km Riga Moscow Vilnius 840 km Minsk 280 km 1150 km London Berlin 1000 km WSEZ "INVEST-PARK" Kiev Prague 1300 km Paris 150 km Vienna Bratislava Budapest 300 km 420 km 330 km 2570 km Madrid Public aid. How to receive the decision on support for your investment? I. Poland Investment Zone (PIZ) is an instrument introduced in 2018 to support POLAND INVESTMENT ZONE new investment projects carried out with the territory of the Republic of Poland. The main principle of PIZ is to cover the entire territory of Poland with a tax ex- emption system that was previously provided solely by special economic zones. An entrepreneur who is planning a new investment project can currently apply for public aid from several sources, e.g.: • government grants, • subsidies from EU programs, • property tax exemption, • income tax exemption (in any location chosen by the entrepreneur). The companies that manage the special economic zones have been tasked with the implementation of the PIZ program within the entire territory of Poland. 3 WIELKOPOLSKIE PROVINCE 11 Września county 174 COMMUNES, 29 COUNTIES, 3 PROVINCES Września, Nekla, Pyzdry, Miłosław, Kołaczkowo COVERED BY THE WSEZ “INVESTPARK” 12 Śrem county Śrem, Książ Wielkopolski, Brodnica, Dolsk 13 Środa Wielkopolska county DOLNOŚLĄSKIE PROVINCE Środa Wielkopolska, Dominowo, Krzykosy, 1 Wałbrzych county Zaniemyśl, Nowe Miasto nad Wartą Boguszów-Gorce, Czarny Bór, Głuszyca, 14 Słupca county Gdańsk Jedlina-Zdrój, Mieroszów, Stare Bogaczowice, Szczawno-Zdrój, Walim Słupca (city and municipality), Zagórów, Lądek, Orchowo, Ostrowite, Powidz, Strzałkowo 2 Wrocław county 15 Rawicz county Długołęka, Czernica, Siechnice, Żórawina, Rawicz, Bojanowo, Jutrosin, Olsztyn Kobierzyce, Jordanów Śląski, Sobótka, Kąty Wrocławskie, Mietków Miejska Górka, Pakosław 3 Jawor county 16 Pleszew county Szczecin A1 Jawor, Bolków, Paszowice, Mściwojów, Pleszew, Dobrzyca, Gołuchów, Czermin, Bydgoszcz Męcinka, Wądroże Wielkie Chocz, Gizałki Białystok S3 Toruń 4 Dzierżoniów county 17 Leszno county S5 Gorzów S8 Dzierżoniów (city and municipality), Bielawa, Włoszakowice, Święciechowa, Rydzyna, Wielkopolski Pieszyce, Łagiewniki, Niemcza, Piława Górna Krzemieniewo, Osieczna, Wijewo, Lipno Poznań 5 Kłodzko county 18 Krotoszyn county 11 Kłodzko (city and municipality), Duszniki-Zdrój, Krotoszyn, Koźmin Wielkopolski, Kobylin, 14 A2 Warszawa Kudowa-Zdrój, Nowa Ruda (city and municipality), Zduny, Rozdrażew, Sulmierzyce 13 A2 Polanica-Zdrój, Bystrzyca Kłodzka, Lądek-Zdrój, 12 19 Jarocin county Lewin Kłodzki, Międzylesie, Radków, 19 17 Stronie Śląskie, Szczytna Jarocin, Jaraczewo, Kotlin, Żerków Zielona Góra 20 16 Leszno 18 Łódź S8 6 Ząbkowice county 20 Gostyń county 15 S3 Bardo, Ciepłowody, Kamieniec Ząbkowicki, Gostyń, Borek Wielkopolski, Krobia, S8 Stoszowice, Ząbkowice Śląskie, Ziębice, Pępowo, Piaski, Pogorzela, Poniec S5 Złoty Stok 8 Leszno – city with county rights 7 Strzelin county A4 Wrocław A1 Lublin 23 Strzelin, Wiązów, Borów, 3 S3 9 22 10 2 Kondratowice, Przeworno OPOLSKIE PROVINCE Wałbrzych 21 25 8 Oleśnica county 4 7 Kielce 21 Brzeg county 1 Opole 6 Oleśnica (city and municipality), Bierutów, Brzeg, Lubsza, Skarbimierz, Olszanka, Dobroszyce, Dziadowa Kłoda, Międzybórz, 24 Katowice Lewin Brzeski, Grodków 5 A4 Syców, Twardogóra 22 Kluczbork county 9 Oława county Kraków Kluczbork, Wołczyn, Byczyna, Lasowice Wielkie A4 Oława (city and municipality), Rzeszów Jelcz-Laskowice, Domaniów 23 Namysłów county A4 motorways 10 Świdnica county Namysłów, Wilków, Domaszowice, Świerczów, Pokój Świdnica (city and municipality), Świebodzice, S5 expressways Dobromierz, Jaworzyna Śląska, Marcinowice, 24 Nysa county Strzegom, Żarów Nysa, Paczków, Głuchołazy, Pakosławice, borders of provinces Wałbrzych, Wrocław – cities with county rights Łambinowice, Kamiennik, Korfantów, Otmuchów, Skoroszyce borders of counties 25 Opole county airports Chrząstowice, Dąbrowa, Dobrzeń Wielki, Komprachcice, Łubniany, Murów, Niemodlin, capitals of provinces Ozimek, Popielów, Pruszków, Tarnów Opolski, Tułowice, Turawa cities with county rights Opole – city with county rights Public aid. How to receive the decision on support for your investment? II. The Wałbrzych Special Economic Zone “INVEST-PARK” (WSEZ “INVEST-PARK”) is one of fourteen state entities that issue decisions on investment support. The WSEZ “INVEST-PARK” has over 20 years of experience in locating and sup- THE WAŁBRZYCH SPECIAL porting investments, both of global corporations and medium, small and micro ECONOMIC ZONE “INVEST-PARK” companies. The WSEZ “INVEST-PARK” supports regional development and cre- ates a business-friendly atmosphere. Under the new investment support program, the Wałbrzych Special Economic Zone “INVEST-PARK” manages an area located in three provinces, 29 counties, and 174 gminas (communes). An entrepreneur who is planning an investment in this area can apply for support in the form of income tax exemption only to the WSEZ “INVEST-PARK”. The WSEZ “INVEST-PARK” implements the PIZ policy through: • granting the decision on support, which entitles an entrepreneur to an income tax exemption in the amount of 25% to 55% of the eligible costs incurred for the new investment (the decision is granted subject to the quantitative and qualita- tive criteria described on pp. 9–11), • enabling access to a greenfield area located in south-western Poland, • enabling the purchase or rental of production, warehousing and office facilities, • providing support in legal and organizational matters related to the new investment, • providing other forms of assistance to entrepreneurs carrying out new invest- ment projects, • enabling access to well-developed markets, including automotive, household appliances, machinery, chemicals, and food processing. 5 The Wałbrzych Special Economic Zone “INVEST-PARK” has over 20 years of experience in locating and supporting investments in Poland, both of global corporations and medium, small and micro companies. In the photograph: the seat of the Wałbrzych Special Economic Zone “INVEST-PARK” in Wałbrzych. Public aid. How to receive the decision on support for your investment? DECISION ON SUPPORT III. Who can receive a decision on support? Entrepreneurs conducting business activity with the territory of Poland can apply for a decision on support. The size of the enterprise is determinative – support CONDITIONS FOR OBTAINING can
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