north-west part of poland location one of the biggest sez in poland established: 1997 subzones: 42...
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North-West part of Poland
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LOCATION
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ONE OF THE BIGGEST SEZ IN POLAND
Established: 1997
Subzones: 42
Area: 1 747 ha
Permits: 274
Job created: 25 000
Infrastructure expenditure by SEZ:
€ 20 million
Investment expenditure (already spent):
€ 1,2 billion
Declared investment expenditure:
€ 1,2 bilion
CIT TAX EXEMPTIONS
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KPMG report 2014 – cooperation with SEZ
Kostrzyń
sko-Sł
ubicka S
SE
Tarn
obrzeska
SSE
Katowick
a SSE
SSE E
uro-Park
Miel
ec
Łódzka
SSE
Wałb
rzyska
SSE
Suwals
ka SS
E
Legnick
a SSE
SSE S
tarach
owice
Pomorska S
SE
Kamien
nogórsk
a SSE
SSE K
rakowski
Park Te
chnologic
zny
Słupska
SSE
Warm
ińsko-M
azursk
a SSE
0
0.5
1
1.5
2
2.5
3
3.5
4
4.5
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Public aid
Available public aid
Big companies – 25%
Medium companies – 35%
Small companies – 45%
It means out of every milion invested
in Kostrzyn-Slubice Special Economic
Zone investor can receive up to 0,45
million back.
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Definition of the size of the company
Big company:
Employment – 250 or more
Annual turnover – more than 50 million €
Annual balance – more than 43 million €
Medium company:
Employment – from 50 to 249
Annual turnover – from 10 million € to 50 million €
Annual balance – from 10 million to 43 million €
Small company:
Employment – less than 50
Annual turnover – less than 10 million €
Annual balance - less than 10 million €
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Special Economic Zone as Tax Heaven
CIT = 0%*Corporate Income Tax
*Unless public aid is consumed.
"The hardest thing in the world to understand is the income tax."
A.Einstein
So we give the investor an opportunity NOT to pay it
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Tax Heaven – how does it work?
€ 4 000 000
€400 000
land
€ 2 000 000
buildings
€ 1 600 000
equipment
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Tax Heaven – how does it work?
Assumptions:
Size of the company: small
Public aid: 45% - € 1 800 000
Year 2016 2017 2018 2019 2020
Income 0,7 mln 0,84 mln 1 mln 1,2 mln 1,5 mln
CIT (19%) - 0,13 mln - 0,16 mln - 0,19 mln - 0,23 mln - 0,29 mln
Public aid + 0,13 mln
+ 0,16 mln
+ 0,19 mln
+ 0,23 mln
+ 0,29 mln
CIT in SEZ 0 0 0 0 0
Savings 0,13 mln 0,16 mln 0,19 mln 0,23 mln 0,29 mln
If the summary of the public aid is higher than 1,8 mln €, company is
obliged to start paying CIT 19% tax.
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Example of the subzones
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Example of the subzones
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Example of the subzones
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Contact person
Krzysztof Babij
Senior Project Manager
Skype: babij.krzysztof
Mobile: +48 601 278 464
Language: English
Graduate of the Westpomeranian Business School on the direction: international business and Lessius Hoge School in Antwerp on the direction: European Business Studies. He has also the title of the licensed real estate broker. In Kostrzyn-Slubice Special Economic Zone he has been working since 2005 in Marketing Department and mainly responsible for English speaking investors. He took a part in hundreds of negotiations with the investors and many of them decided to open the factory in Kostrzyn-Slubice SEZ. Privately he involves in social activities by being the Vicepresident of one of the Polish football club in lubuskie region – MKS Polonia Słubice.