LEGAL BASIS FOR SUPPORT OF NEW INVESTMENTS:<\/p>\n\n
1. Act of 10 May 2018 on supporting new investments. (Journal of Laws 2018 item 1162)<\/p>\n\n
2. Regulation of the Council of Ministers of 27 December 2022 on state aid granted to certain entrepreneurs for the implementation of new investments. (Dz. U. 2022 poz. 2861)<\/p>\n\n
3. Regulation of the Minister of Entrepreneurship and Technology of 29 August 2018 on the designation of areas and their assignment to managers. (Dz.U. 2018 poz. 1698)<\/p>\n\n
MAXIMUM INTENSITY OF STATE AID FOR LOWER SILESIAN VOIVODESHIP:<\/p>\n\n
45 % \u2013 for small and micro enterprises<\/p>\n\n
35 % \u2013 for medium-sized enterprises<\/p>\n\n
25 % \u2013 for large enterprises<\/p>\n\n
BASIS FOR CALCULATING AVAILABLE AID:<\/p>\n\n
eligible costs of the new investment or two-year labor costs<\/p>\n\n
CONDITIONS FOR OBTAINING A TAX EXEMPTION<\/p>\n\n
1. A specified nature of the undertaking is required:<\/p>\n\n
the establishment of a new enterprise, an increase in the production capacity of an existing enterprise, the diversification of production through the introduction of products not previously manufactured by the enterprise, or a substantial change to the production process of an existing enterprise, excluding an enterprise in respect of which bankruptcy proceedings have been initiated or for which an application to the court for declaration of bankruptcy has been filed;<\/p>\n\n
2. QUANTITATIVE CRITERION \u2013 the entrepreneur must declare investment expenditures not lower than those established for the given county<\/p>\n\n
Minimum investment expenditures depend on the county unemployment rate: a lower unemployment rate implies higher required expenditures.<\/p>\n\n
Minimum investment expenditures for medium, small and micro entrepreneurs are reduced, respectively, by 80, 95 and 98 %.<\/p>\n\n
3. QUALITATIVE CRITERION \u2013 the entrepreneur must meet at least 6 of the following 13 criteria:<\/p>\n\n
\u00a01. investment in projects supporting sectors aligned with the country’s current development policy, in which Poland may achieve a competitive advantage,<\/p>\n\n
2. leveraging the potential of human resources,<\/p>\n\n
3. conducting research and development activities,<\/p>\n\n
4. establishment of regional linkages,<\/p>\n\n
5. membership in a National Key Cluster (for investments in the industrial sector),<\/p>\n\n
6. holding the status of a micro, small or medium-sized enterprise,<\/p>\n\n
7. robotization and automation of processes,<\/p>\n\n
8. a new investment in renewable energy sources,<\/p>\n\n
9. creation of specialized jobs and provision of stable employment,<\/p>\n\n
10. conducting business activities with a low negative impact on the environment,<\/p>\n\n
11. location of the investment:<\/p>\n\n
12. supporting the acquisition of education and professional qualifications, and cooperation with vocational schools,<\/p>\n\n
13. undertaking activities in the field of employee welfare.<\/p>\n\n
Below are links to the Act and <\/strong>regulations concerning investment and business location within the territory of Special <\/strong>Economic Zones:<\/strong><\/p>\n\n