Polish Investment Zone
The Polish Investment Zone is an instrument that makes it possible to obtain tax relief for the implementation of a new investment. The granted support takes the form of CIT exemption or PIT exemption, in connection with the implementation of a new investment. The tax relief constitutes regional investment aid.
The limit of public aid depends on the amount of expenses incurred for investment or employment costs, location and status of the entrepreneur. The period of validity of the investment support decision is, depending on the location, 10, 12 or 15 years. This is how long the taxpayer has to take advantage of the tax exemption.
Who is it for?
- Are you planning to make a new investment in tangible or intangible assets?
- Are you planning to establish a new plant, increase the production capacity of your existing plant, or diversify your plant's production?
- Are you planning to introduce products previously not produced at your plant?
Our support scope:
- Analysis of the possibility of obtaining a decision on support.
- Analysis of the profitability of taking the tax relief.
- Calculation of the amount of public assistance that can be obtained.
- Support in the procedure for obtaining a decision on support.
- Identification of expenses in terms of their impact on the amount of public assistance.
- Obtaining tax rulings.
Contact one of our experts on safe tax optimization
Winning the case before the Supreme Administrative Court
on tax control for 2013 and determination of tax liability. Ref. act II FSK 585/20
Winning the case before the Supreme Administrative Court
regarding the Company's CIT exemption. Ref. act II FSK 1250/22
Winning case before the Voivodeship Administrative Court
on alleged abuse of VAT law. Ref. no. III Sa/Wa 203/22
Judgment of the Supreme Administrative Court, ref. no. I FSK 1816/20
The court objected to the very common approach among the tax authorities, but also often among the courts, of attributing an implicit awareness of participation in a fraud by pointing out that the evidence on the record did not show that such awareness existed. The court ordered that very precise criteria be taken into account that would make such awareness of fraud plausible.
Judgment of the Voivodeship Administrative Court in Warsaw (III SA/Wa 2555/20)
Judgment on abuse of rights. The court questioned the authorities' instrumental attempts to apply the concept of abuse of rights, pointing out that the conditions for abuse were not met in the evidence on the record.
Winning case before the CJEU. C-395/09
The right to deduct input tax when purchasing services from countries considered to be tax havens, Oasis East Ltd.
Winning case before the CJEU. C-395/09
The incompatibility with Community law of Polish provisions concerning the restriction of the right of entrepreneurs to deduct VAT on the purchase of passenger cars and fuel for them, Magoora Sp. z o.o.
Winning case before the CJEU. C-313/05
Excise duty levied on imported second-hand cars in connection with their first registration in Poland, Maciej Brzezinski
Most conducted and won cases when representing taxpayers before the CJEU among all Polish attorneys.
Jerzy Martini - author and co-author of Commentary on the VAT Directive (Unimex ed.)
Jerzy Martini - author, co-author and editor of Commentary to the VAT Act (publ. C.H.Beck)
Jerzy Martini - author and co-author of "VAT in the jurisprudence of the European Court of Justice" (publ. C.H.Beck)
Marek Wojda - co-author of Commentary on the VAT Directive (Unimex ed.) and the VAT Act (C.H.Beck ed.)
Featured in the 'Law firm on Linkedin - a practical guide' by legal marketing agency Tomczak Stanisławski.
Repeatedly recognised in the rankings of Rzeczpospolita and Dziennik Gazeta Prawna.
We teach at universities, including the School of Economics
Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.