North-West 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

KPMG report 2014 – cooperation with SEZ

Kostrzyń

sko-Sł

ubicka S

SE

Tarn

obrzeska

SSE

Katowick

a SSE

SSE E

uro-Park

Miel

ec

Łódzka

SSE

Wałb

rzyska

SSE

Suwals

ka SS

E

Legnick

a SSE

SSE S

tarach

owice

Pomorska S

SE

Kamien

nogórsk

a SSE

SSE K

rakowski

Park Te

chnologic

zny

Słupska

SSE

Warm

ińsko-M

azursk

a SSE

0

0.5

1

1.5

2

2.5

3

3.5

4

4.5

Public aid

Available public aid

Big companies – 25%

Medium companies – 35%

Small companies – 45%

It means out of every milion invested

in Kostrzyn-Slubice Special Economic

Zone investor can receive up to 0,45

million back.

Definition of the size of the company

Big company:

Employment – 250 or more

Annual turnover – more than 50 million €

Annual balance – more than 43 million €

Medium company:

Employment – from 50 to 249

Annual turnover – from 10 million € to 50 million €

Annual balance – from 10 million to 43 million €

Small company:

Employment – less than 50

Annual turnover – less than 10 million €

Annual balance - less than 10 million €

Special Economic Zone as Tax Heaven

CIT = 0%*Corporate Income Tax

*Unless public aid is consumed.

"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

Tax Heaven – how does it work?

€ 4 000 000

€400 000

land

€ 2 000 000

buildings

€ 1 600 000

equipment

Tax Heaven – how does it work?

Assumptions:

Size of the company: small

Public aid: 45% - € 1 800 000

Year 2016 2017 2018 2019 2020

Income 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

Savings 0,13 mln 0,16 mln 0,19 mln 0,23 mln 0,29 mln

If the summary of the public aid is higher than 1,8 mln €, company is

obliged to start paying CIT 19% tax.

Example of the subzones

Example of the subzones

Example of the subzones

Contact person

Krzysztof Babij

Senior Project Manager

babij@kssse.pl

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.