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Polish Deal – changes regarding zones


by Joanna Orman


The Draft Polish Deal changes requirements for tax exemption in the Polish Investment Zone (PIZ) and Special Economic Zones (SEZs). Among other things, the bill:


  • introduces a regulation under which tax exemption would be available only to taxpayers who pursue business activity under a state aid decision (SAD) and earn income only from the implementation of the new investment project and on the area specified in the SAD / SEZ permit. This change will be of particular importance in the case of re-investment;
  • amends the “small” anti-abuse clause included in the PIT and CIT Acts by expanding the catalogue of transactions made exclusively to evade taxation to include transactions other than the conclusion of an agreement, which lead to taxpayers’ engagement in tax planning activities with the artificial use of actual measures taken by the taxpayer with the sole purpose of obtaining a tax exemption. The examples provided in the justification to the bill include tax planning schemes to maximise tax-exempt income. Furthermore, the SAD or SEZ permit may be revoked if one of the circumstances referred to in the anti-abuse clause occurs.


A number of changes are also planned in the New Investment Support Act and in the Special Economic Zones Act. They include, without limitation:


  • non-tax-deductibility of eligible costs incurred for tangible assets used by the enterprise owner for his personal purposes;
  • the definition of the “commencement of work”;
  • introduction of a statutory regulation on compulsory hiring of new employees in connection with the new investment project.


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Magdalena Szwarc

Tax adviser (Poland)

Senior Associate

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