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 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.

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.

… The Polish Investment Zone (PSI) is an instrument that has supported the development of entrepreneurship in our country for years. A key element of this mechanism is obtaining a …

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.

… existing product – e.g. land, a production hall, sometimes supporting infrastructure – will continue to be used, only now also (or exclusively) for the production of the new …

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.

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

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.

… factors determining how much you can actually gain from a support decision under the Polish Investment Zone. Micro and small companies receive a bonus of +20 percentage points to …