Who can benefit from the Polish Investment Zone?

The Polish government introduced the so-called Polish Investment Zone (PIZ). This program is an extension of Special Economic Zones - tax reliefs are available for investments in any location in Poland. All of Poland has become one economic zone.

The Polish Investment Zone can be used by taxpayers who plan to make a new investment, understood as an investment in tangible fixed assets or intangible assets related to the establishment of a new plant, increasing the production capacity of an existing plant, diversification of the plant's production by introducing products not previously produced at the plant or an essential change in the production process of an existing establishment.

Article 2 point 1 letter a of the Act on supporting new investments:

The terms used in the act have the following meanings:

1) new investment:

(a) an investment in tangible or intangible assets related to the establishment of a new plant, the increase in the production capacity of an existing plant, the diversification of the plant's production by introducing products not previously produced in the plant, or a fundamental change in the production process of an existing plant.