Note: the criteria below are a translation of the Polish legal wording provided for information. The binding text is the Polish Regulation of the Council of Ministers of 27 December 2022.
What are qualitative criteria?
A support decision under the Polish Investment Zone requires meeting two types of criteria: quantitative and qualitative. Both types are entered into the administrative decision and constitute a binding commitment of the company for the entire period of the tax exemption.
Two sets of criteria
The appropriate set of qualitative criteria is applied depending on the type of business activity.
Criteria for the industrial sector (13 criteria)
Exact wording of the criterion:
Investment in projects supporting industries in line with the country's current development policy, in which the Republic of Poland can gain a competitive advantage, covering investment in strategic sectors in line with the Strategy for Responsible Development:
- high-quality food sector (PKWiU: 10.3, 10.7, 10.8, 11.07, 17.21, 20.15.3, 20.15.4, 20.15.5, 20.15.6, 20.15.7, 20.15.8, 20.2)
- means of transport sector (PKWiU: 13.96, 20.16.5, 20.17, 22.11, 22.19.4, 24.42, 25.5, 25.61, 29.1, 29.2, 29.3, 30.2, 33.17)
- professional electrical and electronic equipment sector (PKWiU: 20.11, 20.13.23, 20.13.5, 20.13.64, 23.43, 24.41, 24.45, 25.3, 26.1, 26.2, 26.3, 26.51, 26.70.23, 26.70.24, 27.11, 27.12, 27.20.2, 27.31, 27.32, 27.4, 27.9)
- aerospace sector (PKWiU: 30.3, 33.16)
- hygiene products, medicines and medical devices sector (PKWiU: 17.22, 20.42, 20.53, 21.1, 21.2, 26.6, 30.92, 32.5)
- machinery sector (PKWiU: 25.73.5, 28.11, 28.12, 28.13, 28.21, 28.22.18, 28.25, 28.29.43, 28.3, 28.4, 28.9, 33.12.2, 33.2)
- raw material recovery and modern materials sector (PKWiU: 20.16.4, 38.3)
- eco-construction sector (PKWiU: 31.0, 27.5, 16.21, 16.22, 16.23.11, 17.24, 20.3, 20.52, 22.23.14, 23.11, 23.12, 23.31, 23.42)
- specialist services sector (PKWiU: 62.03, 63.11.11, 70.22.1, 71.1, 72, 74.1)
- specialist ICT services sector (PKWiU: 58.21, 62.02.2, 62.01 excluding 62.01.2)
or with the smart specialisations of the voivodeship in which the investment is planned.
How compliance is verified:
A declaration by the company in the application for a support decision, verified in each year of the maintenance period as regards the main activity code of the business carried out as part of the new investment during the maintenance period (indicating the PKWiU classification).
Exact wording of the criterion:
Professional activation through:
- creating, or commissioning an external entity to create and run, a company nursery, children's club or kindergarten, or
- employing, or commissioning an external entity to employ, a company day carer, or
- covering 80% of the costs of a child up to the age of 6 attending a nursery, children's club, day carer, pre-school facility, pre-school class in a primary school, pre-school group or pre-school point, assuming that at least 20% of all employees hired as part of the new investment wish to use the benefit, or
- employing, in connection with the new investment in the plant, at least 4% of persons (in relation to the total number of newly hired employees) with a certified degree of disability, but no fewer than one employee.
How compliance is verified:
A declaration by the company in the application for a support decision, verified in each year of the maintenance period, that during the maintenance period of the investment it will:
- run a company nursery, children's club or kindergarten, or commission an external entity to create and run one, or
- employ, or commission an external entity to employ, a company day carer, or
- cover the childcare costs for children up to the age of 6 of employees working at the plant, or
- employ the number of employees with a certified degree of disability specified in the support decision.
Exact wording of the criterion:
Cooperation with suppliers and subcontractors as part of the new investment.
How compliance is verified:
A declaration by the company in the application for a support decision, verified, that as part of the new investment:
- Under the agreements concluded, it will transfer to subcontractors fixed assets with a total value equal to 0.5% of eligible costs in each year of the maintenance period of the new investment
- These assets will be used by subcontractors not belonging to the same capital group exclusively to manufacture products necessary for the production process covered by the support decision
- In each year of the maintenance period, the company will cooperate as part of the new investment with at least three subcontractors operating in the same subregion (NUTS 3) in which the new investment is carried out
Exact wording of the criterion:
Purchase, as part of the new investment, of at least one:
- Industrial manipulating robot (as defined in the PN-EN ISO 8373:2021 standard) – an automatically controlled, reprogrammable, multipurpose manipulator programmable in several axes, with manipulating or locomotive capabilities, either fixed in place or mobile, for use in industrial applications, or
- Other device (in accordance with item 489 of the Classification of Fixed Assets, KŚT) consisting of a set of reprogrammable manipulators and control devices, used to perform motion functions, with the ability to freely program changes in the position and sequence of work operations.
How compliance is verified:
A declaration by the company in the application for a support decision, verified, that in each year of the maintenance period of the investment:
- It will maintain the appropriate number of industrial robots or other devices purchased as part of the new investment
- Compliance with the required standard will be confirmed by a certificate issued by the manufacturer of the robot or device
- In the case of another device covered by item 489 of the KŚT, the company declares that it will retain ownership of at least one such device purchased as part of the new investment
- The costs of purchasing the robot or device must be entered in the fixed asset register and remain there for the entire maintenance period of the investment
Exact wording of the criterion:
Membership of a National Key Cluster selected in a competition organised by the minister responsible for the economy.
How compliance is verified:
A declaration by the company in the application for a support decision that it will belong to a National Key Cluster during the maintenance period of the investment.
Exact wording of the criterion:
Conducting research and development, where:
-
Option 1: 1% of the operating costs incurred by the company at the plant in a given tax year are costs of:
- research and development within the meaning of Art. 5a(38) of the Personal Income Tax Act of 26 July 1991 or Art. 4a(26) of the Corporate Income Tax Act of 15 February 1992, as applicable, or
- purchase of research and development services classified as scientific research and development services under the regulations on the Polish Classification of Products and Services
- Option 2: Employees carrying out development work within the meaning of Art. 5a(40) of the Personal Income Tax Act of 26 July 1991 or Art. 4a(28) of the Corporate Income Tax Act of 15 February 1992, as applicable, employed as part of the new investment, account for 2% of the full-time equivalent of all employees.
How compliance is verified:
For option 1:
A declaration by the company in the application for a support decision, verified, that in each year of the maintenance period 1% of the operating costs incurred by the company at the plant will be costs of research and development or of purchasing research and development services.
For option 2:
A declaration by the company in the application for a support decision, verified, that in each year of the maintenance period 2% of the full-time equivalent of all employees at the plant will be devoted to development work.
Exact wording of the criterion:
A new investment in renewable energy sources with a capacity covering at least 15% of the plant's average annual electricity consumption.
How compliance is verified:
A declaration by the company in the application for a support decision, verified as to whether in each year of the maintenance period of the investment:
- At least 15% of the company's average annual electricity consumption came from renewable energy sources
- At least that amount of electricity was produced in a renewable energy installation built after the start of the investment
Exact wording of the criterion:
Having the status of a micro, small or medium-sized enterprise.
How compliance is verified:
A declaration by the company in the application for a support decision regarding its status as at the date of submitting the application.
Exact wording of the criterion:
Creating specialised jobs for the business activity covered by the new investment and offering stable employment, covering the employment of at least 80% of persons:
- holding higher, secondary, vocational secondary or basic vocational education confirmed by a diploma, certificate or other document entitling them to practise a profession, and
- under an employment contract.
How compliance is verified:
A declaration by the company in the application for a support decision, verified, that in each year of the maintenance period of the investment:
- At least 80% of persons employed in jobs newly created in connection with the new investment will be employed under an employment contract (excluding members of the management board in the case of capital companies, or partners in the case of partnerships)
- At least 80% of persons newly hired for the new investment will hold higher, secondary, vocational secondary or basic vocational education confirmed by a diploma, certificate or other document entitling them to practise a profession
Exact wording of the criterion:
Conducting business activity with a low negative environmental impact, confirmed by holding an EMAS, ETV or ISO 14001 certificate or a document replacing these certificates, a document confirming GreenEvo laureate status or a Cleaner Production Certificate, or an entry in the Polish Register of Cleaner Production and Responsible Entrepreneurship.
How compliance is verified:
A declaration by the company in the application for a support decision, verified as to whether, during the maintenance period of the investment, the company holds an EMAS, ETV or ISO 14001 certificate or a document replacing these certificates confirming GreenEvo laureate status or a Cleaner Production Certificate, or an entry in the Polish Register of Cleaner Production and Responsible Entrepreneurship, relating to the plant in which the investment was carried out.
Exact wording of the criterion:
Locating the investment:
- in a medium-sized town losing socio-economic functions listed in table no. 3, or
- in a municipality in which the town referred to in point 1 is located, or
- in a municipality bordering the municipality referred to in point 2 or the town referred to in point 1, or
- in counties or cities with county rights where the unemployment rate is at least 160% of the national average, excluding cities that are the seat of the voivode or the regional assembly.
How compliance is verified:
A declaration by the company in the application for a support decision concerning the location of the investment during its maintenance period, assessed on the basis of table no. 3 or the current announcement of the President of Statistics Poland (GUS) published in the Monitor Polski official journal under Art. 82 of the Act of 20 April 2004 on employment promotion and labour market institutions, as applicable.
Exact wording of the criterion:
Supporting education and vocational qualifications, and cooperation with vocational education, including:
- offering employees training aimed at acquiring, supplementing or improving the professional or general skills and qualifications needed to do their job, or
- co-financing education costs, or
- cooperation with first-level and second-level vocational schools, technical secondary schools, post-secondary schools, vocational training centres, continuing education institutions or universities, consisting in organising apprenticeships, internships or training, or
- offering extracurricular educational activities financed by the company, aimed at acquiring, supplementing or improving the professional or general skills and qualifications needed to do a job, including job-seeking skills, or
- donating machinery and tools to a school, vocational training centre, continuing education institution or university, or
- creating a sponsored class or laboratory, or
- dual education, or
- an employee pursuing an industrial doctorate.
How compliance is verified:
A declaration by the company in the application for a support decision and verification of the activities declared during the maintenance period. For points 1 and 2, the company declares that during the maintenance period of the investment it will incur the costs of training provided by external entities or education at educational institutions or universities of at least PLN 1,000 per employee per year, for at least 50% of all employees at the plant where the new investment is carried out. In the case of internal training, the company declares that throughout the maintenance period of the investment it will employ at least one employee whose duties consist exclusively of training the company's employees. For point 3, the company declares that it will conclude an agreement with the body running a school, vocational training centre or continuing education institution, or with a university, on holding apprenticeships, internships or training at the company in each year of the maintenance period. For point 4, the company declares that it will conclude an agreement with the body running a school, vocational training centre or continuing education institution, or with a university, under which in each year of the maintenance period it will offer pupils or students extracurricular educational activities, financed by the company, aimed at acquiring, supplementing or improving the professional or general skills and qualifications needed to do a job. For point 5, the company declares that it will conclude an agreement with the body running a school, vocational training centre or continuing education institution, or with a university, for the donation of machinery and tools to that institution during the maintenance period, on the basis of a handover protocol. For point 6, the company declares that it will conclude an agreement with the body running a school, vocational training centre or continuing education institution, or with a university, for the creation of a sponsored class or laboratory during the maintenance period. For point 7, the company declares that it will conclude an agreement with the body running a school, vocational training centre or continuing education institution, or with a university, under which in each year of the maintenance period it will accept pupils for practical vocational training or internships, or dual-study students for work placements. For point 8, the company declares that during the maintenance period at least one of its employees will begin doctoral proceedings as part of an industrial doctorate.
Exact wording of the criterion:
Taking measures to look after employees, in particular offering them:
- participation in additional healthcare programmes going beyond the benefits required by law,
- additional employee benefits in the form of various types of leisure, cultural, educational, sports and recreational activities, and insurance.
How compliance is verified:
A declaration by the company in the application for a support decision, verified, that during the maintenance period of the investment it will incur the costs of employee care benefits of at least PLN 800 gross per employee per year for all employees at the plant where the new investment is carried out.
Criteria for the services sector (12 criteria)
The criteria for services are almost identical to the industrial ones, with two differences:
- There is no criterion of membership of a National Key Cluster
- The criterion concerning specialised jobs is replaced by "Creating high-paying jobs and offering stable employment"
Exact wording of the criterion:
Investment in projects supporting industries in line with the country's current development policy, in which the Republic of Poland can gain a competitive advantage, covering investment in strategic sectors in line with the Strategy for Responsible Development:
- high-quality food sector (PKWiU: 10.3, 10.7, 10.8, 11.07, 17.21, 20.15.3, 20.15.4, 20.15.5, 20.15.6, 20.15.7, 20.15.8, 20.2)
- means of transport sector (PKWiU: 13.96, 20.16.5, 20.17, 22.11, 22.19.4, 24.42, 25.5, 25.61, 29.1, 29.2, 29.3, 30.2, 33.17)
- professional electrical and electronic equipment sector (PKWiU: 20.11, 20.13.23, 20.13.5, 20.13.64, 23.43, 24.41, 24.45, 25.3, 26.1, 26.2, 26.3, 26.51, 26.70.23, 26.70.24, 27.11, 27.12, 27.20.2, 27.31, 27.32, 27.4, 27.9)
- aerospace sector (PKWiU: 30.3, 33.16)
- hygiene products, medicines and medical devices sector (PKWiU: 17.22, 20.42, 20.53, 21.1, 21.2, 26.6, 30.92, 32.5)
- machinery sector (PKWiU: 25.73.5, 28.11, 28.12, 28.13, 28.21, 28.22.18, 28.25, 28.29.43, 28.3, 28.4, 28.9, 33.12.2, 33.2)
- raw material recovery and modern materials sector (PKWiU: 20.16.4, 38.3)
- eco-construction sector (PKWiU: 31.0, 27.5, 16.21, 16.22, 16.23.11, 17.24, 20.3, 20.52, 22.23.14, 23.11, 23.12, 23.31, 23.42)
- specialist services sector (PKWiU: 62.03, 63.11.11, 70.22.1, 71.1, 72, 74.1)
- specialist ICT services sector (PKWiU: 58.21, 62.02.2, 62.01 excluding 62.01.2)
or with the smart specialisations of the voivodeship in which the investment is planned.
How compliance is verified:
A declaration by the company in the application for a support decision, verified in each year of the maintenance period as regards the main activity code of the business carried out as part of the new investment during the maintenance period (indicating the PKWiU classification).
Exact wording of the criterion:
Professional activation through:
- creating, or commissioning an external entity to create and run, a company nursery, children's club or kindergarten, or
- employing, or commissioning an external entity to employ, a company day carer, or
- covering 80% of the costs of a child up to the age of 6 attending a nursery, children's club, day carer, pre-school facility, pre-school class in a primary school, pre-school group or pre-school point, assuming that at least 20% of all employees hired as part of the new investment wish to use the benefit, or
- employing, in connection with the new investment in the plant, at least 4% of persons (in relation to the total number of newly hired employees) with a certified degree of disability, but no fewer than one employee.
How compliance is verified:
A declaration by the company in the application for a support decision, verified in each year of the maintenance period, that during the maintenance period of the investment it will:
- run a company nursery, children's club or kindergarten, or commission an external entity to create and run one, or
- employ, or commission an external entity to employ, a company day carer, or
- cover the childcare costs for children up to the age of 6 of employees working at the plant, or
- employ the number of employees with a certified degree of disability specified in the support decision.
Exact wording of the criterion:
Cooperation with suppliers and subcontractors as part of the new investment.
How compliance is verified:
A declaration by the company in the application for a support decision, verified, that as part of the new investment:
- Under the agreements concluded, it will transfer to subcontractors fixed assets with a total value equal to 0.5% of eligible costs in each year of the maintenance period of the new investment
- These assets will be used by subcontractors not belonging to the same capital group exclusively to manufacture products necessary for the production process covered by the support decision
- In each year of the maintenance period, the company will cooperate as part of the new investment with at least three subcontractors operating in the same subregion (NUTS 3) in which the new investment is carried out
Exact wording of the criterion:
Purchase, as part of the new investment, of at least one:
- Industrial manipulating robot (as defined in the PN-EN ISO 8373:2021 standard) – an automatically controlled, reprogrammable, multipurpose manipulator programmable in several axes, with manipulating or locomotive capabilities, either fixed in place or mobile, for use in industrial applications, or
- Other device (in accordance with item 489 of the Classification of Fixed Assets, KŚT) consisting of a set of reprogrammable manipulators and control devices, used to perform motion functions, with the ability to freely program changes in the position and sequence of work operations.
How compliance is verified:
A declaration by the company in the application for a support decision, verified, that in each year of the maintenance period of the investment:
- It will maintain the appropriate number of industrial robots or other devices purchased as part of the new investment
- Compliance with the required standard will be confirmed by a certificate issued by the manufacturer of the robot or device
- In the case of another device covered by item 489 of the KŚT, the company declares that it will retain ownership of at least one such device purchased as part of the new investment
- The costs of purchasing the robot or device must be entered in the fixed asset register and remain there for the entire maintenance period of the investment
Exact wording of the criterion:
Conducting research and development, where:
-
Option 1: 1% of the operating costs incurred by the company at the plant in a given tax year are costs of:
- research and development within the meaning of Art. 5a(38) of the Personal Income Tax Act of 26 July 1991 or Art. 4a(26) of the Corporate Income Tax Act of 15 February 1992, as applicable, or
- purchase of research and development services classified as scientific research and development services under the regulations on the Polish Classification of Products and Services
- Option 2: Employees carrying out development work within the meaning of Art. 5a(40) of the Personal Income Tax Act of 26 July 1991 or Art. 4a(28) of the Corporate Income Tax Act of 15 February 1992, as applicable, employed as part of the new investment, account for 2% of the full-time equivalent of all employees.
How compliance is verified:
For option 1:
A declaration by the company in the application for a support decision, verified, that in each year of the maintenance period 1% of the operating costs incurred by the company at the plant will be costs of research and development or of purchasing research and development services.
For option 2:
A declaration by the company in the application for a support decision, verified, that in each year of the maintenance period 2% of the full-time equivalent of all employees at the plant will be devoted to development work.
Exact wording of the criterion:
A new investment in renewable energy sources with a capacity covering at least 15% of the plant's average annual electricity consumption.
How compliance is verified:
A declaration by the company in the application for a support decision, verified as to whether in each year of the maintenance period of the investment:
- At least 15% of the company's average annual electricity consumption came from renewable energy sources
- At least that amount of electricity was produced in a renewable energy installation built after the start of the investment
Exact wording of the criterion:
Having the status of a micro, small or medium-sized enterprise.
How compliance is verified:
A declaration by the company in the application for a support decision regarding its status as at the date of submitting the application.
Exact wording of the criterion:
Creating high-paying jobs and offering stable employment, covering the creation of jobs related to the new investment in which the average gross salary exceeds the average salary in the national economy according to the current announcement of the President of Statistics Poland (GUS), and offering employment in them to at least 80% of persons under an employment contract.
How compliance is verified:
A declaration by the company in the application for a support decision, verified, that in each year of the maintenance period of the investment the annual average gross salary of each employee hired as part of the new investment, excluding members of the management board in the case of capital companies or partners in the case of partnerships, will exceed the average salary in the national economy according to the current announcement of the President of Statistics Poland (GUS), and that at least 80% of persons hired as part of the new investment after the date of the support decision will be employed under an employment contract.
Exact wording of the criterion:
Conducting business activity with a low negative environmental impact, confirmed by holding an EMAS, ETV or ISO 14001 certificate or a document replacing these certificates, a document confirming GreenEvo laureate status or a Cleaner Production Certificate, or an entry in the Polish Register of Cleaner Production and Responsible Entrepreneurship.
How compliance is verified:
A declaration by the company in the application for a support decision, verified as to whether, during the maintenance period of the investment, the company holds an EMAS, ETV or ISO 14001 certificate or a document replacing these certificates confirming GreenEvo laureate status or a Cleaner Production Certificate, or an entry in the Polish Register of Cleaner Production and Responsible Entrepreneurship, relating to the plant in which the investment was carried out.
Exact wording of the criterion:
Locating the investment:
- in a medium-sized town losing socio-economic functions listed in table no. 3, or
- in a municipality in which the town referred to in point 1 is located, or
- in a municipality bordering the municipality referred to in point 2 or the town referred to in point 1, or
- in counties or cities with county rights where the unemployment rate is at least 160% of the national average, excluding cities that are the seat of the voivode or the regional assembly.
How compliance is verified:
A declaration by the company in the application for a support decision concerning the location of the investment during its maintenance period, assessed on the basis of table no. 3 or the current announcement of the President of Statistics Poland (GUS) published in the Monitor Polski official journal under Art. 82 of the Act of 20 April 2004 on employment promotion and labour market institutions, as applicable.
Exact wording of the criterion:
Supporting education and vocational qualifications, and cooperation with vocational education, including:
- offering employees training aimed at acquiring, supplementing or improving the professional or general skills and qualifications needed to do their job, or
- co-financing education costs, or
- cooperation with first-level and second-level vocational schools, technical secondary schools, post-secondary schools, vocational training centres, continuing education institutions or universities, consisting in organising apprenticeships, internships or training, or
- offering extracurricular educational activities financed by the company, aimed at acquiring, supplementing or improving the professional or general skills and qualifications needed to do a job, including job-seeking skills, or
- donating machinery and tools to a school, vocational training centre, continuing education institution or university, or
- creating a sponsored class or laboratory, or
- dual education, or
- an employee pursuing an industrial doctorate.
How compliance is verified:
A declaration by the company in the application for a support decision and verification of the activities declared during the maintenance period. For points 1 and 2, the company declares that during the maintenance period of the investment it will incur the costs of training provided by external entities or education at educational institutions or universities of at least PLN 1,000 per employee per year, for at least 50% of all employees at the plant where the new investment is carried out. In the case of internal training, the company declares that throughout the maintenance period of the investment it will employ at least one employee whose duties consist exclusively of training the company's employees. For point 3, the company declares that it will conclude an agreement with the body running a school, vocational training centre or continuing education institution, or with a university, on holding apprenticeships, internships or training at the company in each year of the maintenance period. For point 4, the company declares that it will conclude an agreement with the body running a school, vocational training centre or continuing education institution, or with a university, under which in each year of the maintenance period it will offer pupils or students extracurricular educational activities, financed by the company, aimed at acquiring, supplementing or improving the professional or general skills and qualifications needed to do a job. For point 5, the company declares that it will conclude an agreement with the body running a school, vocational training centre or continuing education institution, or with a university, for the donation of machinery and tools to that institution during the maintenance period, on the basis of a handover protocol. For point 6, the company declares that it will conclude an agreement with the body running a school, vocational training centre or continuing education institution, or with a university, for the creation of a sponsored class or laboratory during the maintenance period. For point 7, the company declares that it will conclude an agreement with the body running a school, vocational training centre or continuing education institution, or with a university, under which in each year of the maintenance period it will accept pupils for practical vocational training or internships, or dual-study students for work placements. For point 8, the company declares that during the maintenance period at least one of its employees will begin doctoral proceedings as part of an industrial doctorate.
Exact wording of the criterion:
Taking measures to look after employees, in particular offering them:
- participation in additional healthcare programmes going beyond the benefits required by law,
- additional employee benefits in the form of various types of leisure, cultural, educational, sports and recreational activities, and insurance.
How compliance is verified:
A declaration by the company in the application for a support decision, verified, that during the maintenance period of the investment it will incur the costs of employee care benefits of at least PLN 800 gross per employee per year for all employees at the plant where the new investment is carried out.
Required number of points
Under the Regulation of the Council of Ministers of 27 December 2022, the qualitative criteria are deemed to be met when the company obtains:
How to check the requirements for a specific municipality?
The required number of points for a specific municipality can be checked in our municipality database.
Investment maintenance period – a key rule
The qualitative criteria must be met during the investment maintenance period, which is:
Note: Throughout this period the company must be ready for audits and must demonstrate that the criteria declared in the support decision are actually being met. Failure to meet the criteria may result in the loss of the right to the tax exemption.
Practical tips
Choosing the right criteria is crucial, because the commitment to meet them is written into the support decision. It is worth taking the time to consider which criteria can realistically be met throughout the entire maintenance period of the investment – that is, for at least 3 or 5 years.
Differences in interpretation: there are 14 Special Economic Zones in Poland, and each of them may interpret individual criteria slightly differently. For example, some zones treat warehousing services as an industrial activity, while others treat them as a service activity. The Ministry does issue guidelines for audits, but they are subject to periodic changes.
Before submitting the application, it is worth:
- Obtaining binding information from the zone manager
- Checking the requirements for the specific municipality in our municipality database
- Choosing criteria that are as simple as possible and realistic to meet in the long term
- Making sure that the chosen criteria can be met throughout the entire maintenance period of the investment (3 or 5 years)
A well-considered choice of qualitative criteria at the application stage is an investment in legal certainty for the entire period of support.