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Poland As the Destination for Business Services Centres KPMG in Poland Poland as the destination for Business Services Centres 2015 Edition kpmg.pl 2 | Section or Brochure name © 2015 KPMG Sp. z o.o., a Polish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Poland as the destination for Business Services Centres | 3 Foreword Poland is one of the most attractive destinations for business service centres worldwide. Tholons in its report 2015 TOP 100 Outsourcing Destinations ranks Kraków as the 9th top service location worldwide. A recent report published by the Polish Information and Foreign Investment Agency and Hays shows that in Poland there are over 650 business service centres employing over 150,000 people. KPMG’s IT Outsourcing Service Provider Performance & Satisfaction Study published in March 2015 shows that Poland is the #2 location for IT outsourcing services according to the surveyed organisations, 450 polled in this survey worldwide. The importance of the service industry for the Polish economy has been also recognised by the Polish government and local authorities in cities that are attracting more and more investors. KPMG has dedicated global Shared Services and Outsourcing Advisory (SSOA) teams that service various companies, taking care of the entire lifecycle of business services centres, or outsourcing contracts, from design to implementation, and performance improvement. Many of our clients are making the decision on where to locate their global business centre, extend the existing business center, or they are redefining their global sourcing strategy. Our Polish team that is a part of the global SSOA practice supports many businesss services centers in Poland. Therefore, we have decided to prepare an updated version of our thorough report “Poland as a destination for shared services centres” that was published the very first time in 2008. We hope that our comprehensive information on the business environment in Poland and specific areas that are important for investors in business service centres will help them in a quick initial assessment of how Polish locations can meet their specific needs. We specifically present a diversity of large towns that can meet these requirements, showing also differences between these potential locations. We are aware that we may not have been able to answer all potential questions that could arise during the site selection process. Therefore, if there are any additional questions or issues that require further elaboration, our SSOA team in Poland is more than happy to provide you with the required support. Jerzy Kalinowski Partner, Management Consulting Head of Strategy & Operation Consulting © 2015 KPMG Sp. z o.o., a Polish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), (“KPMG Cooperative International KPMG with affiliated firms member independent of network KPMG the of firm a member and company liability limited a Polish z o.o., Sp. KPMG 2015 © a Swiss entity. All rights reserved. reserved. rights All entity. a Swiss 4 | Section or Brochure name Table of content 1. Introduction 5 7. Salaries in SSC/BPO centres in Poland 95 1.1 Right location as a prerequisite for the 7.1 Methodology and general overview 95 success of a business services centre 5 7.2 Salary survey results by location 96 1.2 Goal of the report 5 8. About KPMG and KPMG in Poland 103 2. Why Poland attracts investors 7 8.1 Introduction 103 2.1 Introduction – information about Poland 7 8.2 SSOA (Shared Service and Outsourcing 2.2 Economy 9 Advisory) – KPMG services in setting 2.3 FDI and key investors in Poland 10 up and running SSCs 106 2.4 Infrastructure 12 8.3 KPMG services in setting up and 2.5 Officemarket in Poland 14 running SSCs 106 2.6 Human capital 16 Appendix: 2.7 Labour costs 17 9. Legal aspects of business operations 2.8 Legal aspects of employment in Poland 19 in Poland 113 3. Incentives for investors 21 9.1 Introduction – Polish and EU legal system 113 3.1 Investment phase 21 9.2 Forms of conducting business activity 113 3.1.1 Special Economic Zone (SEZ) 22 9.2.1 Freedom of economic activity 113 3.1.2 European Funds 22 9.2.2 Forms of conducting economic 3.1.3 Local authorities’ support 23 activity 113 3.2 Business operation phase 23 9.2.3 Incorporation of a company with 4. Poland as the destination for Business foreign participation 114 Services Centres 25 9.2.4 Participation in an existing 5. Business Services Centres in Poland 29 company 114 5.1 Examples of existing Shared 9.2.5 Branches and Representative Services/BPO Centres 30 Offices 114 5.1.1 arvato Polska 32 9.3 Real estate 114 5.1.2 IBM 34 9.3.1 General remarks 114 5.1.3 Indesit 35 9.3.2 Acquisition of real estate 5.1.4 MAN 36 by foreigners 115 5.1.5 OpusCapita 37 9.4 Contracts 115 5.1.6 Orange 38 9.4.1 Polish law of contracts 115 5.1.7 Oriflame 39 9.5 Foreign exchange law 115 5.1.8 UniCredit 40 9.6 Labour regulations (forms of employment) 115 5.1.9 Rockwell Automation 41 9.6.1 General 115 6. Key locations for Business Services Centres 43 9.6.2 Employment Contracts 116 6.1 Bydgoszcz 43 9.6.3 Major rules and regulations 6.2 Katowice 47 of employment 116 6.3 Kraków 51 10. Transfer pricing regulations in Poland 119 6.4 Lublin 55 10.1 General remarks 119 6.5 Łódź 59 10.2 Method and way of establishing 6.6 Olsztyn 63 the service fee 119 6.7 Poznań 67 10.3 Documentation requirements 120 6.8 Rzeszów 71 10.3.1 Transfer pricing documentation 120 6.9 Szczecin 75 10.3.2 Evidence confirming the receipt 6.10 Toruń 79 of services 120 6.11 Trójmiasto (the Tri-city) 83 10.3.3 Documentation to the so-called 6.12 Warszawa 87 low value adding services 120 6.13 Wrocław 91 10.4 Advance Pricing Agreements (APA) 120 10.5 Business restructurings 120 © 2015 KPMG Sp. z o.o., a Polish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Poland as the destination for Business Services Centres | 5 1 Introduction services centres (SSCs) or business 1.1 Right location process outsourcing centres (BPOs), as a prerequisite and introduce new potential locations for the success for the consideration of investors. The report specifically covers the of a Business following subjects that are important for investors when selecting the Services Centre location for SSCs or BPOs: The location of the service site is of • why Poland attracts investors, fundamental importance not only from • key economic and political data for the cost point of view, but also from Poland, the perspective of availability of highly qualified people, investment incentives, • availability and cost of educated well-developed infrastructure and human capital, potential synergies that companies • grants and incentives available for may benefit from in the future. The investors, need to consider so many factors that influence the decision-making process • experiences of shared services makes it difficult for companies to centres already established in select the right location, especially in Poland, a dynamic growing market with strong • key potential locations and their competition. Additionally, limited access characteristics. to a talented pool of workers due to a worsening demographic situation is We also provide synthetic information usually mentioned by service providers on doing business in Poland. as well as advisers as a bigger barrier, In this report, we focus on information which may have an impact on the that we believe is of key importance for future of shared services centres and investors considering a shared services expansion of operations. centre set-up in the area of accounting, finance, IT or R&D. This data should 1.2 Goal of the also enable investors already operating report in Poland to conduct an initial analysis when they are planning to relocate Central and Eastern Europe has or expand with a more human capital already been recognised as a stable intensive part of their operations here. part of Europe, attracting investors In addition, we provide comprehensive with not only cost benefits, but also information on various aspects with increased political stability and associated with doing business in continuously developing infrastructure. Poland. Should any company interested As the largest country in the region, in setting up a SSC or BPO operation Poland offers probably the widest in Poland require any additional variety of benefits to foreign investors, information about the country, its which is why many multinational potential and its environment, KPMG companies have already established is eager to provide this information, a significant presence in Poland. assist in detailed location studies and help in any way it can in further steps The goal of this report is to present to successfully launch operations of Poland as a potential location for shared a new sourcing centre. © 2015 KPMG Sp. z o.o., a Polish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Poland as the destination for Business Services Centres | 7 2 Why Poland attracts investors 2.1 Introduction – information about Poland Key facts • Population of 38.5 million Consumer • 6th largest market in the EU market • 36th largest market in the world • GDP of USD 552.2 billion (2014) • GDP growth of 54% from 2004 (up to 2014) • Public sector debt of 59.1% of the GDP Economy • Overall export of USD 870 445 million (2009-2013) • 10Y bonds yield of 3.11% (Aug 2014) • Reference rate of 1.5% Living standard • Gini index of 30.7% (2013) Source: KPMG in Poland © 2015 KPMG Sp.
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