Maciej GÓRSKI | Senior Tax Manager

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Maciej GÓRSKI RSM Poland

The Polish Investment Zone is an investment support scheme designed to foster both new and existing investments. Under this programme, businesses may obtain support for investment projects in the form of a corporate income tax (CIT) exemption. To claim the exemption, an investor must meet specific eligibility criteria enabling them to obtain a Support Decision.

Obtaining a Support Decision may be particularly beneficial if:

  • a new manufacturing facility, warehouse or service centre is planned;
  • the company intends to increase the production capacity of an existing facility;
  • the investment involves the acquisition of new machinery, equipment or advanced technologies;
  • a corporate group is considering locating a new project in Poland and is analysing available investment incentives;
  • management seeks to cut investment costs and boost project profitability;
  • the company aims to strengthen its competitive edge by taking advantage of available state aid instruments.

What types of investment projects may qualify for a Support Decision?

This includes the construction of manufacturing plants, warehouse facilities, logistics centres, research and development laboratories or Shared Service Centres (SSCs), together with the necessary technical infrastructure.

For example, by boosting production capacity, expanding an existing facility, automating processes, implementing new technologies or broadening the range of products and services offered.

Including the launch of new business lines, rollout of new products or provision of services that go beyond the company’s existing portfolio.

In particular through the modernisation of machinery and equipment, implementation of innovative technological solutions or digitalisation of operational processes.

Our tax advisors are well acquainted with the inner workings of the Polish Investment Zone and provide comprehensive support throughout the entire process

The tax advisors at RSM Poland draw on extensive expertise gained through supporting investment projects undertaken by both Polish enterprises and multinational groups. We assist clients in identifying available tax incentives and maximising the level of state aid they can tap into.

We provide support from the very early stages of investment planning by assessing eligibility for a Support Decision, calculating potential tax benefits and determining the optimal scope of eligible investment expenditure. We then guide clients throughout the entire application process, including communication with the authority managing the relevant Polish Investment Zone and preparation of all documents required to obtain the Support Decision.

Our support continues after the Support Decision has been granted. We help our clients account for the tax incentive, monitor compliance with investment conditions and fulfil reporting obligations.

Our services include: 

We begin by assessing whether the planned endeavour meets the requirements for obtaining a Support Decision and pinpointing the key factors affecting the level of available state aid. We also analyse whether specific expenditures may qualify as eligible costs and support clients in selecting the most advantageous project assumptions.

The proper identification of eligible costs is crucial in determining the amount of state aid available. We assist clients in establishing which investment-related expenditures may be taken into account when calculating the tax exemption cap.

Our advisors assist clients in compiling the documentation required to obtain a Support Decision, including the preparation of investment project descriptions, economic analyses, and justifications demonstrating compliance with the qualitative criteria. We also support clients in their ongoing communication with the authority administering the Polish Investment Zone.

Our experts support taxpayers throughout the process of obtaining a Support Decision and during the implementation of the investment project. We help establish procedures that enable the correct application of the tax exemption, as well as the monitoring of state aid utilisation and compliance with the conditions specified in the Support Decision.

We also provide assistance in the proper application of the tax exemption once the Support Decision has been granted. This includes, among other things, determining exempt income, monitoring the utilisation of the available state aid limit and ensuring compliance with the obligations and commitments arising from the terms of the Support Decision.

We assist businesses during audits and reviews concerning compliance with the conditions of the Support Decision. Our advisors help prepare documentation evidencing the incurrence of eligible costs and the fulfilment of investment commitments, thereby minimising the risk of the tax exemption being challenged by the competent authorities.

Contact RSM Poland and tap into the expertise of our professionals to determine whether your business is eligible to qualify for support under the Polish Investment Zone. By obtaining a Support Decision, your company may be able to recover a significant portion of its investment costs.

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