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Investment agreement – new investment opportunities in Poland

by Maria Wośkowiak

17 February 2025

A tool named an ‘investment agreement’ has been available in Poland since 2022. It has become more widely available since 2025 – the minimum investment is now 50 million zloty.

Find out what an investment agreement is, who may conclude one, and on what terms.

What is an investment agreement?

An investment agreement is a tool addressed to investors who want to grow their business in Poland. It allows them to sign a binding agreement on tax implications of their planned venture in Poland with the Minister of Finance. The minimum investment value is 50 million zloty, no matter if the investor already operates in Poland or if it is his first venture. The agreement may be signed for up to 5 tax years.

An investment agreement may cover various issues which normally require separate procedures such as:

Advance Pricing Agreement (APA);
business clearance;
Binding Tariff Information (BTI);
Binding Excise Information (BEI);
advance tax rulings.

Investment agreement – what kind of projects are eligible?

Eligible projects include investments in tangible or intangible assets to:

set up a new establishment;
extend production capacity of an existing establishment;
launch products which the establishment did not produce before;
overhaul the production process of an existing establishment.

The fee for the application for an investment agreement is 50 thousand zloty from every investor. The main fee for the agreement itself ranges from 100 thousand to 500 thousand. If you file an application but the agreement is rejected, the initial fee is refunded.

Investors may hold preliminary meetings with experts from the Investor Tax Service Centre to assess if the agreement is worth the effort. The meetings deliver an opportunity to assess the need for the agreement under the specific facts and circumstances, discuss the timeframe of the proceedings, and prepare to apply for the agreement. At Rödl & Partner we support clients at all stages of the proceedings, including at meetings with the Tax Service Centre’s representatives.

Not sure about the tax implications of your investment project? Are you planning to build a new establishment, grow production or change processes? Contact us. We will help you invest in Poland safely, minimising the tax risks and protecting your interests.

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Dominika Tyczka-Szyda

Tax adviser (Poland)

Partner

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Dorota Białas

Tax adviser (Poland)

Senior Associate

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