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Tax Incentives in Special Economic Zones

Polish version

Deloitte's approach to support entrepreneurs planning or conducting their business in SEZs also assumes rendering services in the following stages as regards investment realization:

Step by step” introduction to SEZ:

  • Investment analysis of various exemption options in SEZ;
  • Indication of the most tax-effective legal and structural form of business activity to be conducted in SEZ;
  • Assistance in finding an attractive real estate for the investor’s activity within the area of SEZ
  • Assistance in negotiations with 
    • SEZ management, 
    • representatives of the Ministry of Economy, 
    • representatives of all other state administration bodies in the procedure of obtaining the SEZ permit and other permits required under the administrative law;
  • Preparation and verification of the application documentation during the procedure of permit application (i.e. preparation or verification of the business plan);
  • Comprehensive assistance and tax advisory, particularly to foreign investors, in all procedures related to the start-up of business activity in Poland, including assistance in all legal and tax actions with respect to registration of the legal entity.

How to manage tax matters – our current tax advisory:

  • Establishment of the terms and conditions of conducting the most tax effective business activity within SEZ;
  • Pointing out principles that determine effective business activity within and outside SEZ when conducted by the same investor;
  • Identification of solutions to the tax problems arising from conducting business in SEZ;
  • Establishment or verification of transfer pricing policies related to transactions concluded by one-group entities, in case their business activities are conducted inside and outside SEZ (including also multinational transactions), as well as related to one entity conducting business inside and outside SEZ;
  • Optimization of the tax structure for business activity in case the available public aid limit has been used up, i.e. in the period when company’s income is to be tax exempted.

Binding tax law interpretations:

  • Identification of the tax risk areas that might be minimized by the binding tax law interpretations;
    Optimization of the tax structure confirmed for tax safety of SEZ entities by binding tax law interpretations;
  • Comprehensive assistance from the stage of the application preparation up to the moment of obtaining a binding tax law interpretation (including also the litigation stage at the administrative court).

Enlargement of SEZ into private areas:

  • Preparation of initial opportunities analysis and new investment project eligibility for SEZ enlargement in a chosen area;
  • Comprehensive assistance in relation to the SEZ enlargement process both to undeveloped areas (greenfield projects) and areas where a company already operates;
  • Advice as regards amendment of the SEZ permit preceded by analysis of possible solutions to adjust the permit to Company needs;
  • Support in establishing internal CIT settlements for Companies operating within the SEZ and outside

SEZ review:

  • SEZ tax review aimed at comprehensive identification of tax exposures peculiar to conducting business within SEZ;
  • Tax optimization in tax accounting performed by SEZ entities.

Discounting:

  • Verification of the discounting procedure related to eligible expenses;
  • Assistance in calculation of the used-up and available public aid limit;
  • Assistance in calculating, monitoring and reporting the received public aid;
  • Verification of the correctness of the eligible expenses recognition and of allocation of all costs borne by the entity into eligible expenses.

Professional training:

  • Conducting training courses and seminars on tax law and EU competition law, with an emphasis on the tax issues associated with business activity within SEZ.

 

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