Środa, 21 listopada 2018 Imieniny obchodzą: Janusz, Konrad
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                   Excemption from property tax


 

Who can benefit from the tax exemption?

  • the operator of a business that pursues an initial investment in Nowy Sącz

What can be the form and value of support?

  • support takes the form of exemption from property tax buildings and constructions (or their parts) created as part of the investment

  • the amount of the tax exemption depends on the size of the property and the value of the buildings and constructions created as part of the investment as well as on the property tax rates applicable in a given tax year

  • the tax exemption is entitled for a period of 3 to 5 years, however, no longer than until December 31, 2026

  • the support may not exceed: 55% of eligible costs incurred in the case of a small enterpreneur, 45% in the case of a medium-sized entrepreneur, 35% in the case of a large entrepreneur

What conditions must be met to get the exemption?

  • declare joining the programme before starting work* related to the investment by December 31, 2020 at the latest (application form available at www.nowysacz.pl/zwolnienia-podatkowe)

    *commencement of the investment implementation means undertaking construction works or the first legally binding commitment to order movable fixed assets, with the exception of costs related to the preparation and elaboration of project documentation)
  • incur specific investment expenditures or create jobs

  • cover at least 25% of eligible costs from own resources

  • maintain the investment for a period of at least 5 years, and in the case of small and medium-sized entrepreneurs, for a period of at least 3 years, from the day of completion of its implementation

  • maintain the current level of employment and the number of jobs created in the investment for a period of at least 5 years, and in the case of small and medium-sized entrepreneurs, for a period of at least 3 years, from the date of their creation - concerns aid for the creation of jobs

                   *calculated on the value of the incurred eligible costs

 

Additional information:

  • obtaining the right to a tax exemption depends on incurring certain investment expenditures or creating a certain number of jobs as a result of the investment - in the application, the investor selects the right information on the planned aid
  • the tax exemption is not provided for, inter alia, buildings used for running petrol stations, banks or commercial activities with a sales area exceeding 400 square metres

 


       Excemption from income tax  I  Polish Investment Zone


 

The Polish Investment Zone is a support programme for companies implementing new investments. It replaces the aid currently functioning under the Act on Special Economic Zones.


Entrepreneurs implementing new investments in Nowy Sącz can benefit from the exemption from corporate income tax (CIT) or personal income tax (PIT).


Who makes decisions about granting this support?


Support Decision is issued on the basis of entrepreneur's application by the Kraków Technology Park (KPT) on behalf of the Minister of entrepreneurship and technology.
This procedure takes about a month.


What is the level of tax relief for the companies investing in Nowy Sącz?


The amount of public aid (tax exemption) is calculated on the basis of the entrepreneur's incurred investment outlays or two-year labour costs of newly hired employees.
 

 

What is the period of time for which the support decision will be granted?


12 years – from the day of receiving the Support Decision
15 years – for companies located in the area previously designated as a special economic zone (SEZ)


What criteria must an investment project meet to receive the support decision?
 

The investment project must meet certain quantitative (minimum investment outlays) and qualitative criteria (5 out of 10 criteria in a given sector - industrial or service sector ) in order to receive public aid.
 

More information: Polish Investment Zone

 


             Support on staff selection and recruitment process


 

Help in the search for job candidates

  • job placement
  • assistance in selecting a job candidate
  • help in the professional development of employees
  • vocational guidance

Improving skills and qualifications of employees and job candidates

  • The National Training Fund
  • internships and apprenticeship vouchers
  • vocational training of adults
  • training and training vouchers
  • trilateral training contracts
  • refund of young workers’ remuneration from the Labour Fund

Support for job creation

  • the assistance offered by the Client Advisor
  • intervention works
  • public works
  • reimbursement on equipment costs or retrofitting jobs
  • a one-time refund of social security contributions
  • activity compensation
  • employment voucher
  • funding salaries in relation to hiring unemployed person over 50
  • grant for telework
  • exemption from payment of contributions to the Labour Fund and contributions to the Guaranteed Employee Benefits Fund for unemployed workers under 30 years of age
  • exemption from payment of contributions to the Labour Fund for employed people over the age of 50
  • refund of social security contributions for the unemployed under 30 years of age
  • reimbursement of the costs incurred for salaries, awards and social security contributions targeted at the unemployed up to 30 years of age

Support for the employment of the disabled

  • reimbursement of the costs of adapting the workplace for a disabled person
  • reimbursement of the cost of providing equipment for a work-stand of a disabled person
  • reimbursement of the costs borne on employing an employee assisting a disabled person
  • reimbursement of the training costs of disabled employee
     

More information: Sądecki Urząd Pracy

 


                    Governmental grants


 

Governmental grants are provided on the basis of Programme for supporting investments of major importance to the Polish economy for years 2011-2023 (further as the Programme), adopted by the Council of Ministers on July 5, 2011.


Beneficiaries


Support can be applied for by companies planning investments in the following priority sectors:
1.    automotive sector,
2.    electronic and household appliances sector,
3.    aviation sector,
4.    biotechnology sector,
5.    food processing sector,
6.    modern services sector,
7.    research and development (R&D).
 

Support can also be applied for by companies planning manufacturing investments in other sectors if a project’s minimum eligible costs are 750 m PLN and minimum 200 new jobs or 500 m PLN and 500 new jobs (significant investments).


Form of support


Support is provided in the form of a grant on the basis of a agreement concluded between the minister competent for economy and the investor. The agreement lays down conditions for the payment of the grant, which is paid proportionately to the degree of fulfilling investor’s commitments.
 

The Programme provides support for investments under the two following categories:


1. Support for creation of new job places (employment grant)

  • maximum level of support  from PLN 3,200 to 15,600 PLN

2. Support for new investment (investment grant)

  • maximum level of support from 1.5% to 10% eligible costs

 

More information: Polska Agencja Inwestycji i Handlu

 


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