Business Zone
Kamienna Góra Special Economic Zone for Medium Business (Kamiennogórska Specjalna Strefa Ekonomiczna Małej Przedsiębiorczości (KSSEMP)) was established under the Act of 20th October 1994 on special economic zones (with later amendments). It will operate until the end of December 2026 (and later on under Polish Investment Zone legal regulations).
Pursuant to the Regulation of the Minister of Enterprise and Technology of 29 August 2018 regarding the determination of areas and their assignment to managers pursuant to art. 5 para. 3 of the Act of 10 May 2018 on supporting new investments (Journal of Laws, item 1162), the area within the property of the Kamienna Góra Special Economic Zone of Small Business includes: bolesławiecki, jeleniogórski, kamiennogórski, kępiński (wielkopolskie voivodeship), lubański, lwówecki, milicki, ostrowski (wielkopolskie voivodeship), trzebnicki, zgorzelecki and a city of Jelenia Góra. Management company, i.e. the Special Economic Zone of Small Business Inc. in Kamienna Góra operates in 63 communes, including 33 cities (towns) in Dolnośląskie and Wielkopolskie voivodeships. This area covers about 800 000,00 ha.
Head office of the Special Economic Zone for Medium Business Inc is located in Kamienna Góra. The company administrates invesment areas with a total of 540,8285 hectares, in the following cities: Jawor, Jelenia Góra, Kamienna Góra, Kowary, Lubań, Ostrów Wielkopolski, Piechowice, Zgorzelec and the following municipalities: Bolków, Gryfów Śląski, Janowice Wielkie, Kamienna Góra, Lubań, Lubawka, Lwówek Śląski, Mirsk, Nowogrodziec, Prusice i Żmigród. Kamienna Góra SEZ has 17 subzones located in the following voivodeships: dolnośląskie and wielkopolskie.
Kamienna Góra Special Economic Zone for Medium Business issued 127 permits and 19 decisions of support (as of June 2020). Capital expenditures are of more than 2,5 billion PLN and there have been created more than 7,500 workplaces. By comparison, the initially declared investment was of total value of 1.444 million PLN and employment at the level of 2603 people.
We invite entrepreneurs to take advantage of the benefits, offered by the location of KSSEMP (Kamienna Góra Special Economic Zone for Medium Business). We believe that attractively lying areas of the Zone combining with public aid are an opportunity for every success.
Public Aid
Entrepreneur investing in Kamienna Góra Special Economic Zone for Medium Business acquires the right to benefit from the public aid in the form of tax exemption.
We provide:
– public aid amounting to 25 percent of capital expenditures in the conduct of business for at least five years (45 percent and 35 percent in case of small and medium-sized enterprises in the conduct of business for at least three years), or
– public aid for creation of new workplaces, maintained for at least 5 years, amounting to 25 percent of the value of two years of employment costs for newly employed workers (45 percent and 35 percent in case of small and medium-sized enterprises – workplaces maintained for at least three years).
The fixed aid ceilings shall apply in relation to the total amount of public aid measures for the aided project, regardless of whether that aid comes from local, regional, national or Community sources. A new investment should be understood as an investment in fixed assets and intangible and legal assets, which relies on creating a new or expanding an existing business, diversification of production of the company by introducing new additional products, or a fundamental change in the overall production process of an existing business. A new investment should also be considered an investment of buying a company, which is in liquidation or would have been closed if it was not purchased, and the company is bought by an independent investor. Aid intended for replacement investment is not permissible.
For aid to entrepreneurs for the implementation of large investment projects (costs eligible for public aid exceeds 50,000,000 Euro) the maximum amount of aid is determined by the following formula:
I = R x (50 million Euro + 0,5 x B + 0,34 x C)
where the symbols mean:
I – the maximum value of the aid for large investment projects,
R – aid intensity for the area of investment location, as determined in accordance with paragraph 1,
B – the level of costs eligible for aid, over the equivalent of 50 million Euro but not exceeding 100 million Euro,
C – the level of costs eligible for aid exceeding the equivalent of 100 million Euro.
The basis for the use of public aid is a permit to conduct business within Kamienna Góra Special Economic Zone for Medium Business, provided by the management board zone. The permit shall specify the subject and the conditions of the economic activity in the zone (the level of capital expenditures and the level of employment).
The entrepreneur can also gain an exemption from property tax. This decision is released by the municipality in which the investment is made.