On 30 June 2018, the Act on supporting new investments of 10 May 2018 entered into force. The Act introduced a new mechanism for granting public aid to entrepreneurs for new investment projects throughout the Republic of Poland.
Permits issued so far for conducting business activity in the area of the Warmia-Mazury Special Economic Zone remain in force and will be implemented according to the rules applicable at the moment of their issue. Special economic zones will operate until the end of 2026, but new permits will not be issued.
The current rules stipulate that each new investment, after satisfying criteria specified by law, will be able to obtain support in the form of public aid (income tax exemption). To use this aid, the entrepreneurs must obtain a Support Decision. Support Decisions are issued, on behalf of the minister competent for economic affairs, by individual Managing Companies, which, under appropriate regulations, are entrusted with the management of relevant areas and with issuing Support Decisions provided to new investments located in a given area. The area for which the Warmińsko-Mazurska Specjalna Strefa Ekonomiczna S.A. may issue Support Decisions is described under the “GENERAL INFORMATION” tab.
A Support Decision is an administrative decision and it is issued pursuant to the provisions of the Code of Administrative Procedure. Conditions for obtaining a Support Decision are described under the “SUPPORT DECISION” tab.
The amount of public aid (tax exemption) depends on the size of the company and the unemployment rate in a given district. Detailed information concerning the amount of public aid available to entrepreneurs is provided in the “ADVANTAGES FOR ENTREPRENEURS” tab.< back