Articles

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.

When You Can Use State Aid Under the Corporate Income Tax Exemption – Key Regulations and Pitfalls Introduction: Legal framework and two support models Businesses planning new …

Enterprise Size in the Polish Investment Zone: How to Determine It Correctly?

Micro, small, medium or large: the size of your enterprise determines how high a state aid bonus you can receive under the Polish Investment Zone. The difference can be as much as 20 percentage points! Find out how to determine your company's status step by step in accordance with the EU definition of SMEs.

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.

… Zone is based on the rules of regional investment aid. This means that not every type of activity and not every type of cost can be covered by support. The PSI documents contain a …

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.

… appears in the Regulation of the Council of Ministers on state aid granted to certain entrepreneurs for the implementation of new investments, but mainly in the instructions for …

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.

… section of the article to it. Article 14(7) of GBER states that, in the case of diversification of an existing plant: "the eligible costs must exceed by at least 200% the book …

When Can an Investment Project Be Started?

One of the most important rules when applying for support under the Polish Investment Zone is the requirement that a support decision may be issued only for a new investment project that has not yet been started. This seemingly simple criterion, however, raises many doubts among entrepreneurs.

… This is the key document governing the rules for granting state aid in the European Union. According to this regulation: "start of works" means either the start of construction …

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.

… than a new investment eligible for regional investment aid. Second, in order to speak of a fundamental change, a change in the entire production process is necessary, or at least …