Taxes in Special Economic Zones

Spe­cial Eco­nom­ic Zones (SEZ) are the best tools to at­tract in­vestors and pro­mote new in­vest­ment projects in Poland. The main ben­e­fit from running a busi­ness in SEZ is an ex­emp­tion of prof­its gen­er­at­ed in the zone from income tax. KSP pro­vides com­pre­hen­sive ser­vices of le­gal and tax ad­vice to en­ti­ties com­menc­ing their ac­tiv­i­ty in SEZ as well as those al­ready op­er­at­ing there. We as­sist our Clients at each step of their in­vest­ment activity in SEZ, start­ing from plan­ning and ap­ply­ing for a per­mit, through the in­vest­ment pro­cess un­til set­tle­ment of tax ex­emp­tion in the zones. 

Our ser­vices in­clude in par­tic­u­lar: 

• sup­port in the pro­cess of ap­ply­ing for a per­mit to op­er­ate in SEZ and agree­ing the con­di­tions for tax ex­emp­tion;

• par­tic­i­pa­tion in ne­go­ti­a­tions aimed to ex­pand the se­lect­ed eco­nom­ic zone;

• plan­ning and sim­u­la­tion of ben­e­fits con­nect­ed with op­er­a­tions in SEZ;

• le­gal and tax ad­vice on as­pects con­nect­ed with the in­vest­ment pro­cess in SEZ, in­clud­ing pur­chase of land with­in a zone;

• as­sis­tance in clas­si­fi­ca­tion of ex­pens­es in­curred as el­i­gi­ble and non-el­i­gi­ble ex­pens­es;

• ad­vice on clas­si­fi­ca­tion of prof­its and costs into those sub­ject to tax­a­tion and those ex­empt­ed from tax­es;

• dis­count­ing the state aid and ex­pens­es in­curred by the en­trepreneur;

• de­ter­min­ing the state aid lim­it and mon­i­tor­ing the lev­el of its use;

• anal­y­sis of risks con­nect­ed with busi­ness ac­tiv­i­ty with­in SEZ and their pos­si­ble reduction;

• solving everyday issues related to tax settlements resulting from operations in the SEZ;

• de­liv­ery of train­ing and work­shops in­tend­ed to con­vey the rules of busi­ness ac­tiv­i­ty with­in SEZ and re­lat­ed set­tle­ments;

• rep­re­sent­ing en­trepreneurs in dis­putes with tax au­thor­i­ties, fis­cal au­dit au­thor­i­ties and ad­min­is­tra­tive courts.