Articles

Polish Investment Zone: What About Energy Infrastructure?

Energy infrastructure in the PSI does not have to be an excluded cost. Find out how the 80/20 rule allows you to safely include your own energy sources, such as photovoltaics or cogeneration, in the eligible costs of your investment.

When You Can Use State Aid Under the Corporate Income Tax Exemption – Key Regulations and Pitfalls

When can you use the CIT/PIT exemption for new investments? This article explains the difference between the support models and the most common pitfalls: an incorrect completion date, failure to amend the decision in case of delays, and activity not covered by the decision. Practical tips.

… start to be used: Model A – Support based on investment costs: The basis for calculating the maximum aid is expenditure on tangible fixed assets (buildings, machinery, equipment) …

Production diversification in the PSI - definition and conditions of the relief

Find out what diversification of a plant's production means in the Polish Investment Zone. Learn why the 200% threshold in practice means exceeding the value of assets 3 times over, and how it relates to the quantitative criterion.

… in the case of diversification of an existing plant: "the eligible costs must exceed by at least 200% the book value of the assets that are being re-used, as registered in the …

Fundamental Change in the Production Process under PSI – Definition and Conditions of the Relief

Find out what a fundamental change in the production process means under PSI. Review the European Commission's explanations, the conditions for large companies and how to avoid having an investment classified as a replacement investment.

… and where does an investment begin that may be considered eligible for support? This question is particularly important for entrepreneurs developing existing plants, implementing …

Reinvestment in the Polish Investment Zone – What You Need to Know

In today's article we take a closer look at what the term new investment actually covers, and focus on the term "reinvestment". Although it is commonly used by the Ministry of Development and Technology and by the special economic zones (SEZ), its definition is not as obvious.

… regulation contains an important provision concerning eligible costs: „The eligible costs of a new investment (...) are reduced by 50% – in the case of an investment (...) related …