Companies active within the SSEZ can take advantage of public assistance in the form of income tax exemption (up to 55%) allowed for new investment or new employment.
Running a business in SSEZ with support of tax exemptions and preferences can only be possible upon prior obtaining of a permit to run a business activity in SSEZ from the Pomeranian Regional Development Agency administering the zone on behalf of the minister responsible for economy (currently Minister of Development).
Upon a valid permit granted for running the business activity in the Zone entrepreneurs utilize the public aid. Available public aid has the form of tax exemptions on the grounds of implementing new investments or creating new workplaces in the Zone.
The application process of getting a permit is carried out through tenders or negotiations.
Obtaining a permit involves fulfilling the following conditions:
- locating business operations permitted in the zone;
- incurring investment expenditures of minimum €100,000;
- own input of at least 25% of the total investment costs;
- running the business activity for no less than 5 years (by a large enterprise) from the date of finalizing the investment or 3 years (in case of small and medium enterprises);
- maintaining employment level for a minimum of 5 years (by a large enterprise) or 3 years (in case of small and medium enterprises).
Most types of activities can be run in the Zone, including:
- production, manufacturing;
- services (inc. storage, logistic);
- BPO (including ICT, R&D, accountancy, bookkeeping, call centers)
The maximum amount of support coming from the public aid in Pomeranian and West Pomeranian Regions, where the Słupsk SEZ operates, is as follows (valid in the years 2014-2020):
35% of eligible costs for a large enterprise;
45% of eligible costs for a medium enterprise;
55% of eligible costs for a small enterprise.
Entered by: Bartosz Switala