Investment incentives and reliefs

Global experience​
Polish expertise

Scope of services provided

Have questions?
Contact me.
Jacek Formela +48 601 670 204 j.formela@kozikowski.com.pl

Determining the exact scope of cooperation is still ahead of us. At this stage, we know that we can support you in the following areas of activity:

Polish Investment Zone

The decision on support within the Polish Investment Zone is currently one of the most popular and accessible support instruments on the market, available to both large enterprises and the SME sector. We assist entrepreneurs in applying to managers of Polish Investment Zone areas throughout Poland to obtain income tax exemptions for legal or natural persons. We offer comprehensive support in preparing the application, including the business plan and financial analyses, and we advise on tax office settlements and zone inspections.

Amendments to support decisions / business operation permits

Preparation of applications to the relevant Minister for changes in support decisions and business operation permits. Analysis of the validity of submitting an application for issuing or amending a support decision.

Government Grants

Analysis and preparation of applications to the Polish Investment and Trade Agency and the relevant Minister to obtain a government grant. Support is provided in the form of a grant based on a bilateral agreement between the Minister and the entrepreneur, specifying the method of transferring grant tranches. Grants are available to both large enterprises and the SME sector. Supported are strategic, innovative investments and R&D service centers.

R&D Tax Relief (B+R)

Analysis of the possibility of using the R&D tax relief, assistance in maintaining documentation, and settling the relief. The R&D relief allows the deduction from the tax base of part of the income costs incurred on R&D activities. Innovation must be on the company scale, i.e., the entrepreneur must not have previously created such products or provided such services.

IP Box Relief

Analysis of the possibility of using the IP Box relief, assistance in maintaining documentation, and settling the relief. IP Box is a preferential tax rate on income from legally protected intellectual property rights created, developed, or improved within R&D activities. Thanks to the IP Box relief, income from this activity is taxed at a 5% rate.

Prototyping Relief

Analysis of the possibility of using the prototyping relief, assistance in maintaining documentation, and settling the relief. If the taxpayer produces a new product within R&D activities and commercializes innovative prototypes, they may deduct 30% of the costs incurred for production and market introduction of the product (not more than 10% of the income from business activity).

Robotics Relief

Analysis of the possibility of using robotics relief, assistance in maintaining documentation, and settling the relief. The relief allows for the deduction of 50% of income costs incurred on robotics, including the purchase of brand-new industrial robots and peripheral machines and devices functionally related to robots.

Innovative Employees Relief

Analysis of the possibility of using the innovative employees relief, assistance in maintaining documentation, and settling the relief. It applies to employers who could not use the R&D relief in their annual tax return due to a loss or deduction amount exceeding the income. The R&D relief can be deducted from income tax advances on employee salaries if at least 50% of their working time in a given month is related to R&D activities.

Expansion Relief

Analysis of the possibility of using expansion relief, assistance in maintaining documentation, and settling the relief. The relief supports expanding sales markets domestically and abroad. The maximum annual deduction is PLN 1 million and covers, among others, costs of participation in trade fairs, promotional and informational activities, and adjusting product packaging.

European Funds

Analysis of the possibility of obtaining financing from European funds, with a particular focus on the Innovation Fund, preparation of legal and business documentation for the application, including the financial model, business plan, and feasibility study, preparation of the application to the European Commission, representing the entrepreneur in the funding process at each stage, and assistance in settling public aid.

Estonian CIT

Analysis of the profitability and eligibility of using the Estonian CIT, support in tax settlements.

Accumulation of Public Aid

Analysis of the possibility of combining public aid from various sources and selecting the optimal form of obtaining support.

Experience of selected team members

Public Support for a Large Investment Project in the Paper Industry
Exercising the Right of First Refusal under the Special Economic Zones Act
Expansion of Special Economic Zones
Consultations on the Amendment of the New Investment Support Act
Preparation of the first support decision among all Special Economic Zones
Negotiation of administrative fees and fees for services other than informational services.
Public Support for an Investor in the Robotics and Automation Sector
ESG