Transcript Prezentacja programu PowerPoint

North-East part of Poland
LOCATION
ONE OF THE BIGGEST SEZ IN POLAND

Established: 1997

Subzones: 42

Area: 1 747 ha

Permits: 274

Job created: 25 000

Infrastructure expenditure by SEZ:


€ 20 million
Investment expenditure (already spent):
€ 1,2 billion

Declared investment expenditure:
€ 1,2 bilion

CIT TAX EXEMPTIONS
Public aid
Available public aid

Big companies – 35%

Medium companies – 45%

Small companies – 55%
It means out of every milion invested in
Kostrzyn-Slubice Special Economic Zone
investor can receive up to 0,55 million back.
All European countries are now during the time of adopting their
regulations for the new public aid period 2014 – 2020 based on EU regulation. It means
that Poland is now under the preapration of the appropriate law acts. It is said it should
be ready on November, so from this time Special Economic Zones will be allowed to
issue the permits, which allow tax benefits.
IMPORTANT:
Special Economic Zone as Tax Heaven
"The hardest thing in the world to understand is the income tax." A.Einstein
So we give the investor an opportunity NOT to pay it
CIT = 0%*
Corporate Income Tax
*Unless public aid is consumed.
Tax Heaven – how does it work?
€ 4 000 000
€400 000
€ 2 000 000
€ 1 600 000
land
buildings
equipment
Tax Heaven – how does it work?
Assumptions:

Size of the company: small

Public aid: 55% - € 2 200 000
Year
2016
2017
2018
2019
2020
0,7 mln
0,84 mln
1 mln
1,2 mln
1,5 mln
CIT (19%)
- 0,13 mln
- 0,16 mln
- 0,19 mln
- 0,23 mln
- 0,29 mln
Public aid
+ 0,13 mln
+ 0,16 mln
+ 0,19 mln
+ 0,23 mln
+ 0,29 mln
CIT in SEZ
0
0
0
0
0
0,13 mln
0,16 mln
0,19 mln
0,23 mln
0,29 mln
Income
Savings
If the summary of the public aid is higher than 2,2 mln €, company is obliged to
start paying CIT 19% tax.
Example of the subzones
Example of the subzones
Example of the subzones
CAPITAL ORIGIN IN THE ZONE
1.
437 mln €
33,34 %
2.
403 mln €
30,77 %
3.
146 mln €
11,11 %
10,2 mln €
0,79 %
.
.
.
7.
Contact person
Krzysztof Babij
Senior Project Manager
[email protected]
Skype: babij.krzysztof
Mobile: +48 601 278 464
Language: English
Graduate of the Westpomeranian Business School on the direction: international
business and Lessius Hoge School in Antwerp on the direction: European Business
Studies. He has also the title of the licensed real estate broker. In Kostrzyn-Slubice
Special Economic Zone he has been working since 2005 in Marketing Department
and mainly responsible for English speaking investors. He took a part in hundreds of
negotiations with the investors and many of them decided to open the factory in
Kostrzyn-Slubice SEZ. Privately he involves in social activities by being the
Vicepresident of one of the Polish football club in lubuskie region – MKS Polonia
Słubice.