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(ostatnia aktualizacja tekstu: 2004-06-25 13:40:41)
wersja do druku |
Rules for granting financial support to investors.
According to the Law on Financial Support for Investment of March 20, 2002 (with following amendments) financial support for new investment projects can be granted to the investors who comply with the following:
* invest minimum EUR 10 million,
* invest minimum EUR 500,000 given the investment involves development or modernization of the company and provides minimum 100 jobs for a period of 5 years;
* create at least 20 new jobs for a minimum period of 5 years,
* introduce technological innovations,
* ensure that investments have a positive effect on the natural environment,
* make investments within industrial or technology parks.
Support granted to an entrepreneur can be earmarked for:
* subsidizing qualifying expenditure under financial support for investment projects (investment grant) - up to 50% of the maximum admissible regional state aid intensity,
* creating new jobs (a grant for new jobs) - in an amount not exceeding the equivalent of EUR 4,000 per job, while the amount of support cannot exceed the portion of the 2-year costs of employing new staff which corresponds to the maximum admissible regional state aid intensity.
Maximum admissible intensity of regional aid in Poland:
Warsaw, Poznań: 30%
Gdańsk-Sopot-Gdynia, Wrocław, Cracow: 40%
Other parts of Poland: 50%
For small and medium-sized enterprises (SMEs) the maximum aid intensity is increased by additional 15 percentage points.
For large investment projects the aid level is reduced. The allowable aid amount for a large investment project (qualifying expenditure above EUR 50 million) will be calculated according to the formula:
maximum aid amount = R × (50 + 0,50B + 0,34 C)
where:
R is the maximum aid intensity allocated to given area;
B is the qualifying expenditure between EUR 50 million and EUR 100 million;
C is the qualifying expenditure above EUR 100 million.
The maximum aid intensity in the motor vehicle sector granted in favor of projects that involve an aid amount above EUR 5 million, is equal to 30 % of the corresponding regional aid intensity.
The qualifying expenditure include:
* The price of land (up to 10% of the total project expenditure)
* The purchase price or costs of manufacturing fixed assets (buildings, structures, machines and infrastructure costs)
* The purchase price of used fixed assets
* The purchase price or of intangible assets (up to 25% of the aforesaid expenditure)
* Cost of installation of fixed assets
* The purchase price of materials and construction works
* Fees for legal consulting, notary fees, cost of technical and financial expertise
* Fees for maintaining a bank account, if payment of support requires opening separate bank account
Investors who benefit from the investment grants are eligible for other forms of support, such as: tax exemptions in Special Economic Zones or local tax relieves, etc., however the total value of grants and other types of regional state aid offered to the investor cannot exceed the maximum regional state aid intensity admissible for a given investment project.
Business activities related to the particular investment should be conducted for a period of at least 5 years starting from the date of completion of the investment, and in case of support for creating new jobs, the newly created jobs should be maintained for a period of at least 5 years from the date of completion of the investment.
Applications for grants must be submitted to the minister responsible for economic affairs throughout March and June of each calendar year. The decision is taken by the minister upon consultation with the Committee for Financial Support to Entrepreneurs. Once a positive decision is made, the investor will be invited to sign a contract with the Minister.
Text source: Polska Agencja Informacji i Inwestycji Zagranicznych (PAIiIZ) |
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