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Public aid 

Entrepreneur investing in Kamienna Góra Special Eco nomic 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 exp enditures 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, mainta ined for at least 5 years, amounting  to  25  percent  of  the  value  of  two  years  of  employme nt  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 t he total amount of public aid measures  for  the  aided  project,  regardless  of  whether  that  a id  comes  from  local,  regional,  national or Community sources.

The  maximum  intensity  of  regional  investment  aid  is   calculated  as  the  ratio  of  the  equivalent gross grant to the costs eligible for ai d, is:

25%  –  in  the  areas  belonging  to  the  following  provi nces:  Silesia,  Wielkopolska  and  Silesian (dolnośląskie, wielkopolskie and śląskie districts of Poland)

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The minimum amount of investment costs should amoun t to 100,000 euros. 

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A new investment should be understood as an investm ent 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 int roducing new additional products,  or a fundamental change in the overall production p rocess of an existing business. A  new investment should also be considered an investm ent of buying a company, which  is in liquidation or would have been closed if it w as 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:

– the maximum value of the aid for large investmen t projects,

R – aid intensity for  the area of investment location, as determined in a ccordance with paragraph 1,

B  – the level of costs eligible for aid, over the eq uivalent of 50 million Euro but not  exceeding 100 million Euro,

C  – the level of costs eligible for aid exceeding th e 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, pro vided 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 pr operty tax. This decision is  released by the municipality in which the investmen t is made.

Time of approving investment aid 

Depending on the location and the owner of the prop erty the procedure covering the  selling of the ground and granting the permission f or conducting an economic activity  within the Kamienna Góra Special Economic Zone for  Medium Business lasts from 1 to 3 months. The subjected permission is an admin istrative decision that makes it  possible for investors to benefit from public aid i n the form of tax exemption (income  tax).

Where is being made the decision of granting the pu blic aid? 

The  process  of  making  the  decision  and  granting  the   permission  for  conducting  an  economic activity is within the authority of Kamien na Góra SEZ managing board, in  accordance with the regulation of the Minister of E conomy at 2 nd  July 2009.