G/SCM/N/372/EU/Add.21  
23 August 2021 
(21-6368) Page: 1/33 
Committee on Subsidies and Countervailing Measures  Original:  English  
 
  
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1  
OF THE GATT 1994 AND ARTICLE 25 OF THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES  
EUROPEAN UNION 
Addendum  
The following addendum to the notification of the European Union, dated and received on 
12 July 2021, relates to subsidy programmes of Poland . 
 
_______________  
 
 
  G/SCM/N/372/EU/Add.21  
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 POLAND  
TABLE OF CONTENTS  
1  INCOME TAX ALLOWANCES FOR JOINT VENTURE ENTERPRISES  ................................ .. 4 
2  EXEMPTION FROM EXCISE DUTY FOR RENEWABLE ENERGY (FOR  
YEARS 2019 - 2020)  ................................ ................................ ................................ .........  4 
3  EXEMPTION FROM EXCISE DUTY FOR ETHYL ALCOHOL USED IN  
PRODUCTION OF BIOCIDAL PRODUCTS  ................................ ................................ ...........  5 
4  EXCISE DUTY WAIVER FOR NOVEL TOBACCO PRODUCTS AND  
LIQUID FOR ELECTRONIC CIGARETTES  ................................ ................................ ............  6 
5  EXCISE DUTY REDUCTION FOR DAMAGED BEER  ................................ ...........................  6 
6  GUARANTEES AND WARRANTIES OF THE STATE TREASURY  ................................ .........  7 
7  GUARANTEES GRANTED BY THE BANK GOSPODARSTWA KRAJOWEGO (BGK) 
WITHIN THE FRAMEWORK OF THE GOVERNMENTAL PROGRAMS AND THE 
LIQUIDITY GUARANTEE FUND  ................................ ................................ .........................  9 
A.  Supporting Entrepreneurship through BGK's Sureties and Guarantees  ................................ .. 9 
B.  Program "Support of the Privatization through Granting the Guarantees to the 
Companies with the Share Capital Covered by Employees or Local -Government Units"  ..............  11 
C.  The Liquidity Guarantee Fund  ................................ ................................ ........................  12 
8  FINANCIAL SHIELD OF THE POLISH DEVELOPMENT FUND FOR LARGE 
ENTERPRISES ................................ ................................ ................................ .................  13 
9  AID TO LOT POLISH AIRLINES  ................................ ................................ ...................  15 
10  FINANCIAL SHIELD OF THE POLISH DEVELOPMENT FUND FOR  
SMALL AND MEDIUM ENTERPRISES  ................................ ................................ ...............  16 
11  SUPPORT SCHEME FEED -IN TARIFF AND FEED -IN PREMIUM  
FOR SMALL BIOGAS AND HYDROPOWER PLANTS UP TO 1 MW  ................................ ....... 17 
12  SUPPORT FOR DECORATIVE PLANTS PRODUCERS (CHRYSANTHEMUM)  
IN DANGER OF LOSING LIQUIDITY DUE TO THE RESTRICTIONS ON THE 
AGRICULTURAL MARKET CAUSED BY THE COVID -19 PANDEMIC  ................................ .... 18 
13  FINANCIAL AID FOR AN AGRICULTURAL PRODUCER WHO IS  
THREATENED WITH LOSS OF FINANCIAL LIQUIDITY DUE TO THE  
RESTRICTIONS ON THE AGRICULTU RAL MARKET DUE TO THE COVID -19 
PANDEMIC  ................................ ................................ ................................ .....................  19 
14  AID TO SWINE PRODUCERS FACING LIQUIDITY RISK IN  
RELATIONSHIP TO RESTRICTIONS ON THE A GRICULTURAL  
MARKET CAUSED BY THE COVID -19 PANDEMIC  ................................ .............................  20 
15  HARD COAL SECTOR PROGRAMME  ................................ ................................ ............  21 
16  PLL LOT  ................................ ................................ ................................ ....................  23 
17  SPECIAL ECONOMIC ZONES  ................................ ................................ ......................  25 
18  FINANCIAL SUPPORT OF NEW INVESTMENTS FROM THE ZONE FUND  ......................  27 G/SCM/N/372/EU/Add.21  
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 19  THE PROGRAMME FOR SUPPORTING INVESTMENT OF MAJOR  
IMPORTANCE TO THE POLISH ECONOMY FOR THE YEARS 2011 - 2030  ..........................  28 
20  THE LAW ON T HE SUPPORT OF NEW INVESTMENTS (POLAND:  
INVESTMENT ZONE)  ................................ ................................ ................................ ....... 30 
 
  G/SCM/N/372/EU/Add.21  
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 1  INCOME TAX ALLOWANCES FOR JOINT VENTURE ENTERPRISES  
1. Description of the programme  
Income tax allowances are established for joint venture enterprise and granted by the Minister of 
Finance, taking individual decisions in this respect. In case of positive decision of the Minister of 
Finance, the enterprise has the possibility of exercising the right  to the tax allowance in the first 
year when it gains profit.  
2. Duration of the programme and period covered by the notification  
Such income tax allowances are in force since 1993 until the quota is used up. This notification 
covers period 2018 - 2019.  
3. Policy objective and/or purpose of the subsidy  
The creation of incentives for foreign investments.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the program is the Minister of Finance. The legal ba sis for 
implementation of the program is art. 23 of the Act of 14 June 1991 on companies with foreign 
shareholdings (Journal of Laws of 1997, item 143), read in conjunction with art. 93 of the Act of 
19 November  1999 on business activities (Journal of Laws  1999, item 1178) . 
5. Form of the subsidy  
Income tax allowances.  
6. Amount of the subsidy granted  
In 2018 the assistance granted amounted to PLN 8 ,000,000. In 2019 the assistance granted 
amounted to PLN 3 ,000,000. No data available for 2020.  
7. Beneficiaries  
In 201 8 income tax allowances were granted to 2 legal entities. In 2019 income tax allowances were 
granted to 1 legal entity. No data available for 2020.  
8. Trade effects of the subsidy  
The programme does not directly impact the foreign trade.  
2  EXEMPTION FROM EXCISE  DUTY FOR RENEWABLE ENERGY (FOR YEARS 2019 - 2020)  
1. Description of the programme  
Exemption from excise duty for renewable energy is granted by the Minister of Finance and it covers 
electricity produced from renewable sources under the formal remission of ce rtificate of origin, as 
defined in the energy law.  
2. Duration of the programme and period covered by the notifications  
This notification covers period from 2019 to 2020.  
3. Policy objective and/or purpose of the subsidy  
Directive 2009/28/EC of the European Parl iament and of the Council of 23 April 2009 on the 
promotion of the use of energy from renewable sources and amending and subsequently repealing 
Directives 2001/77/EC and 2003/30/EC sets targets for each Member State that are calculated G/SCM/N/372/EU/Add.21  
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 according to the sha re of energy from renewable sources in its gross final consumption for 2020. 
The exemption from excise duty for renewable energy was established in order to facilitate 
achievement of the above -mentioned target by 2020.  
4. Authority responsible for the subsidy  and legislation under which it is granted  
The authority responsible for the programme is the Minister of Finance. The legal basis for 
implementation of the programme is Act on excise duty of 6 December 2008 (Journal of Laws of 
2020; item 722,  as amended).  
5. Form of the subsidy  
Exemption from excise duty.  
6. Amount of the subsidy granted  
The amount of the subsidy granted in each year is based on information from the revenue 
administration regional offices on the amount of certain exemptions from excise duty. 
2019 – PLN 182,051,503. 
2020 – PLN 114,986,543. 
7. Beneficiaries  
Renewable energy producers.  
8. Trade effects of the subsidy  
The programme does not impact the foreign trade.  
3  EXEMPTION FROM EXCISE DUTY FOR ETHYL ALCOHOL USED IN PRODUCTION OF 
BIOCIDAL PRODUCTS  
1. Description of the programme  
A temporary exemption from excise duty for ethyl alcohol used in production of biocidal products 
included in the List of Biocidal Products and delivered to the Strategic Reserves Agency or to the 
Sanitary and Anti-epidemic Central Base or to the Industrial Development Agency.  
2. Duration of the programme and period covered by the notifications  
From 4 March until 30 April 2020.  
3. Policy objective and/or purpose of the subsidy  
Improvement of accessibility of disinfect ion products on the domestic market.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible is the Minister of Finance. The legal basis were the Minister of Finance 
Regulations of 7 March 2020, 21 March 20 20, 27 March 2020, 3 April 2020, 17 April 2020 (Journal  of 
Laws items 377, 500, 544, 596, 693).  
5. Form of the subsidy  
Exemption from excise duty.  
6. Amount of the subsidy granted  
No data available.  G/SCM/N/372/EU/Add.21  
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 7. Beneficiaries  
Chemical industry.  
8. Trade effects of the subsidy  
Improvement of accessibility of disinfection products on the domestic market.  
4  EXCISE DUTY WAIVER FOR NOVEL TOBACCO PRODUCTS AND LIQUID FOR ELECTRONIC 
CIGARETTES  
1. Description of the programme  
A temporary tax waiver with regard to excise duty on novel  tobacco products and liquid for electronic 
cigarettes.  
2. Duration of the programme and period covered by the notifications  
From 1 July until 30 September 2020.  
3. Policy objective and/or purpose of the subsidy  
The rationale was to provide additional time for a ddressees of the measure to comply with new fiscal 
and administrative burden and, as a result, to cushion consequences of the COVID -19 pandemic.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible is th e Minister of Finance. The legal basis was the Minister of Finance 
Regulation of 30 June 2020 on waiving excise duty on liquid for electronic cigarettes and novel 
products (Journal of Laws item 1159).  
5. Form of the subsidy  
Waiver from excise duty.  
6. Amount of the subsidy granted  
PLN 170,000,000. 
7. Beneficiaries  
Producers and importers of liquid for electronic cigarettes or novel tobacco products, as well as 
entities purchasing these products from within the EU.  
8. Trade effects of the subsidy  
Consumers of liquid for electronic cigarettes and novel tobacco products bought these products  
without excise duty, which allowed to maintain the prices of these products at the previous level . 
5  EXCISE DUTY REDUCTION FOR DAMAGED BEER  
1. Description of the programme  
A measu re concerns damaged beer, which has been returned to the taxpayer due to expiry of use -by 
day of the returned beer.  
2. Duration of the programme and period covered by the notifications  
From 4 June 2020 until the end of the 6th month following the month in whi ch the state of COVID -19 
epidemic is cancelled. This notification covers the year 2020.  G/SCM/N/372/EU/Add.21  
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 3. Policy objective and/or purpose of the subsidy  
The aim of this preference is to reduce the financial losses of entities selling beer, which due to the 
closure of commercial premises during the COVID -19 crisis (e.g. hotels, bars, restaurants, pubs) 
could not sell these products, which had led to its expiry.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible is t he Minister of Finance. The legal basis is the Minister of Finance 
Regulation of 1 June 2020 amending the regulation on excise duty exemptions (Journal of Laws 
item 985).  
5. Form of the subsidy  
Reduction of excise duty.  
6. Amount of the subsidy granted  
PLN 70,000,000 in 2020.  
7. Beneficiaries  
Economic operators selling beer (e.g. hotels, bars, restaurants, pubs).  
8. Trade effects of the subsidy  
Reduction of the finance losses of entities selling beer.  
6  GUARANTEES AND WARRANTIES OF THE STATE TREASURY  
1. Description of the p rogram  
According to the provisions of the Act of 8 May 1997 on guarantees and warranties granted by the 
State Treasury and by certain legal persons (Journal of Laws of 2021, item 442) the minister 
responsible for public finance, the Council of the Minister s or Bank Gospodarstwa Krajowego (BGK) 
may grant, on behalf of the State Treasury, the guarantee and warranty if it covers:  
a) the repayment of investment loans or resources from the issue of bonds for the financing of 
the following investments goals:  
• maintenance or development of the infrastructure;  
• development of export of goods and services;  
• environmental protection;  
• creating new jobs connected with the relevant investment within the framework of 
regional aid;  
• introduction of new technical or technol ogical solutions from research and development 
activities;  
• restructuring of enterprises.  
b) the repayment of investment loans or resources from the issue of bonds for the financing  of 
the following:  
• the purchase of materials or finished products destined for the realization of the 
undertakings resulting in the production of investment goods for export of contractual 
value above EUR 10 million;  
• the reinforcement of the funds established pursuant to other acts in the BGK if funds for 
repayment of lo ans come from other sources than state budget except for budget funds 
which were expended to support a loan at the preferential rate;  G/SCM/N/372/EU/Add.21  
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 • creation of the credit lines by the banks in order to:  
o finance investment undertakings of local government units and micro , small and 
medium -sized entrepreneurs;  
o co-finance of programs or projects within the framework of EU aid programs;  
• repayment of the loan covered already by the State Treasury guarantee or warranty 
including interests and other costs directly relating to t his loan;  
• supporting export of polish goods and services resulting from government programs.  
The above -mentioned guarantees and warranties of the State Treasury are granted pursuant to the 
following rules:  
• entities may apply for the guarantee or warranty r egardless of their legal form and 
structure of ownership;  
• requested amount of guarantee or warranty must exceed EUR 10 million;  
• decision on granting or refusal of a guarantee or warranty is taken on the basis of the 
financial analysis of undertaking as wel l as analysis of the economic and financial situation 
of entity requesting to be granted a guarantee or warranty;  
• the aim of this analysis is to verify the capacity of the entity to repay the loan secured 
with the guarantee or warranty;  
• guarantee or warran ty may be granted if the analysis of the request confirms that the 
entity is capable to fulfill obligations covered by the guarantee or warranty;  
• warranty is granted for a fixed period of time and up to the amount determined 
beforehand;  
• the Council of Mini sters on request of the minister responsible for public finance may 
depart from this requirement when guarantee or warranty is granted for an international 
financial institution of which Poland is a member or has signed an agreement on 
co-operation;  
• the ef fectiveness of a granted guarantee or warranty is subject to payment of a 
commission fee depending on amount covered by warranty;  
• the condition of granted guarantee or warranty is securing claims of the State Treasury 
that might arise out of and in connection with the liabilities of the guarantor.  
Taking under consideration the risk of the repayment secured loan by the State Treasury:  
• the Council of Ministers or minister responsible for public finance may grant the guarantee 
and warranty to the 50 % of the amount of the loan remaining and 50 % of interest and 
other costs directly relating to the loan and 50 % of obligation incurred and resulting from 
the issue of bonds; exceptionally, in case of undertaking of special significance for 
national economy th e Council of the Ministers may grant a guarantee or warranty 
exceeding 50 %; 
• the BGK may grant the guarantee and warranty to the 60 % of the amount of the loan 
remaining and 60 % of interest and other costs directly relating to the loan and 60 % of 
obligation incurred and resulting from the issue of bonds.  
2. Duration of the program and period covered by the notification  
The duration of the program is not limited. The value of granted guarantees and warranties is set in 
the state budget every year. Present notific ation covers period 2019  - 2020.  
3. Policy objective and/or purpose of the subsidy  
Support of economic undertakings due to a loan facilitation scheme.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The minister responsible for  public finance and the Council of Ministers are the authorities responsible 
for the program implementation.  G/SCM/N/372/EU/Add.21  
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 The subsidy is granted under the Act of  8 May 1997 on guarantees and warranties granted by the 
State Treasury and by certain legal persons (Journal  of Laws of 2021, item 442).  
5. Form of the subsidy  
a) guarantees and warranties to the creditors to repay the loans completely or partially with 
interests and costs directly related to the loan;  
b) guarantees and warranties for the fulfillment of the bond issuer's  provision of monetary 
consideration with respect to issued bonds;  
c) guarantees and warranties for the performance of obligations arising from a transaction 
securing against the interest rate change risk or against the currency risk associated with 
the loan or the issue of bonds covered by a State Treasury warranty;  
d) guarantees and warranties to the foreign banks or foreign financial institutions to repay 
loans if these institutions granted warranty to the borrower;  
e) warranty for payment of compensation for des troyed, damaged or stolen exhibits.  
6. Amount of subsidy granted  
In 2019:  three guarantees for foreign entity for the repayment of loans were granted at value of 
PLN 6 ,929,552,800. 
In 2020: four guarantees for foreign entities for the repayment of loans were granted at value of 
PLN 5 ,094,341,000. 
Two guarantees for foreign entities for the fulfillment of obligations resulting from issuing of bonds 
and interest arising from bonds was granted at value of PLN 6 ,025,180,000. 
Guarantees issued in 2019 and 2020 did not constitute the public aid.  
In 2019 and 2020 there were no expenses resulting from guarantees granted by the State Treasury 
under the provisions of the Act of 8 May 1997 on guarantees and warranties granted by the 
State  Treasury and by certain legal  persons.  
7. Beneficiaries  
Guarantees granted by the State Treasury for the repayment of bank loans are financing the 
following undertakings:  
In 2019:  
Projects concerning railway sector 6 .4%; 
Projects concerning road sector 93 .6%. 
In 2020:  
Projects concerning railway sector 69 .5%; 
Projects concerning road sector 30 .5%. 
8. Trade effects of the subsidy  
The program does not directly impact the foreign trade.  
7  GUARANTEES GRANTED BY THE BANK GOSPODARSTWA KRAJOWEGO (BGK) WITHIN 
THE FRAMEWORK OF THE GOVERNMENTA L PROGRAMS AND THE LIQUIDITY GUARANTEE 
FUND  
A.  Supporting Entrepreneurship through BGK's Sureties and Guarantees  
1. Description of the program  
On 7 March 2018 the Council of Ministers established the program named "Supporting 
entrepreneurship through BGK's Sureties and Guarantees " (amended on 11 June 2019) 
(hereafter "the program").  G/SCM/N/372/EU/Add.21  
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 This program is a continuation of the program which has the same name and was established 
19 May 2009, as amended.  
The program provides that BGK, as an active participant o f the program, grants individual and 
portfolio loan guarantees for micro, small and medium -sized entrepreneurs (hereafter " SME"), on 
market conditions from its own resources and in the form of state aid or de minimis  aid from the 
resources of the National Guarantee Fund, ensuring transparency in the provision and compliance 
with the internal market.  
The terms and procedure of granting guarantees in the frame of this program are stipulated by the 
agreement between the State Treasury represented by the Minist er of Finance and the BGK. The 
BGK grants guarantees in cooperation with 20 banks - signatories of the cooperation agreement.  
The main instruments of this program are de minimis  portfolio guarantees for SMEs.  
In connection with COVID -19, preferential condi tions for obtaining de minimis  guarantees have been 
applied (the scope of de minimis  guarantee was increased from 60 % to 80 % of the loan amount 
and the commission for granting de minimis  guarantee was decreased from 0 .5% to 0%). 
In addition to the de minim is guarantees schemes based on national resources, the following 
guarantee schemes with support from EU funds are offered under the Programme:  
‒ Portfolio Guarantee Line for innovators  - Biznesmax .1 
‒ Portfolio Guarantee Line for agriculture .2 
‒ COSME Portfolio Guarantee Line .3 
‒ Creative Europe Portfolio Guarantee Line .4 
‒ POPC Portfolio Guarantee Line .5 
2. Duration of the program and period covered by the notification  
The Law does not define the duration of the program. Preferential conditions f or obtaining de minimis  
guarantees are applied until June 30, 2021. Present notification covers period 2019  - 2020.  
3. Policy objective and/or purpose of the subsidy  
The main objective of the program is to boost the economy and to support entrepreneurship in 
Poland.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the supervision of the program is the Minister of Finance. The legal 
basis of the program are:  
• the Act of 8 May 1997 on guarantees and sur eties granted by the State Treasury and by 
certain legal persons (Journal of Laws of 2021, item 442);  
• Minister of Finance Regulation of 28 March 2018 on the provision of BGK de minimis  aid in 
the form of guarantees for the repayment of credits (Journal of Laws item 707).  
5. Form of the subsidy  
a) portfolio guarantees, consisting of guarantees providing to banks for credit portfolio 
including working capital credits for micro, small and medium -sized enterprises;  
 
1 under the Operational Programme Smart Growth . 
2 under the Rural Development Programme of Poland for the 2014  - 2020. 
3 guarantee provided with counter -guarantee of  the European Investment Fund with the financial backing 
of the European Union under the Programme for  the Competitiveness of Enterprises and small and medium 
enterprises (COSME) (2014  - 2020).  
4 guarantee provided with counter -guarantee of  the European Investment Fund with the financial backing 
of the European Union under the Creative Europe Programme . 
5 under the Digital Poland Operational Programme . G/SCM/N/372/EU/Add.21  
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 b) guarantees in the form of state aid or de minimis  aid, including portfolio de minimis  
guarantees for micro, small and medium -sized enterprises;  
c) individual guarantees and sureties for the repayment of credits;  
d) counter -guarantees for the repayment of guarant ees issued by the local and regional 
guarantee funds;  
e) taking up or acquisition of shares or stocks of the local and regional guarantee funds.  
6. Amount of subsidy granted  
Under the program, in 2019 BGK granted 51 ,257 portfolio guarantees for entrepreneurs for  the total 
amount of PLN 13 ,907,391,293.06, including 39 ,329 portfolio de minimis  guarantees for the total 
amount of PLN 11 ,562,223,121.90; 11 ,827 COSME Portfolio guarantees for the total amount of 
PLN 2,130,386,172.47; 93 portfolio guarantees for  innovators - Biznesmax  for the total amount of 
PLN 203,996,238.69; 2 Creative Europe portfolio guarantee for the total amount of 
PLN 2,800,000.00; 5 portfolio guarantee for agriculture  for the total amount of PLN  7,745,760.00; 
1 portfolio guarantee under the Digital Poland Operational Programme for the total amount of 
PLN 240,000.00. 
In 2020, under the program, BGK granted 75 ,823 portfolio guarantees for entrepreneurs for the 
total amount of PLN  25,571,296,418.46, including: 67 ,922 portfolio de minimis  guarantees for the 
total amount of PLN 23 ,577,072,634.68. 
Therefore in years 2019 -2020 BGK granted 127 ,080 portfolio guarantees for entrepreneurs for the 
total amount of PLN  39,478,687,711.52, including 107 ,251 portfolio de minimis  guarantees for the 
total amount of PLN  35,139,295,756.58; 17 ,697 COSME Portfolio guarantees for the total amount 
of PLN 3 ,132,963,727.48; 458 portfolio guarantees for  innovators - Biznesmax  for the total amount 
of PLN 936 ,671,589.83; 3 Creative Europe portfolio guarantee for the total amount of 
PLN 3,136,775.2; 1 ,670 portfolio guarantees for agriculture  for the total amount of 
PLN 266,379,862.43. 
7. Beneficiaries  
Polish companies mainly in the small and medium size enterprises' sector.  
8. Evaluation of the effec ts of the subsidy on trade  
The program does not have direct impact on foreign trade or it is negligible.  
For market -oriented guarantees granted by the BGK fees are paid at the market oriented level in 
accordance with the Commission Notice on the applicatio n of Articles 87 and 88 of the EC Treaty to 
State aid in the form of guarantees (2008/C 155/02).  
For guarantees in the form of de minimis  aid granted by the BGK (started in 2013) fees are paid at 
the level which is lower than the market -oriented price, in accordance with the Commission 
Regulation (EU) No. 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of 
the Treaty  on the Functioning of the European Union to de minimis  aid. The ceiling of EUR 200,000 
ensures that any measure falling under this Regulation can be deemed not to have any effect on 
trade between Member States and not to distort or threaten to distort com petition.  
B.  Program "Support of the Privatization through Granting the Guarantees to the 
Companies with the Share Capital Covered by Employees or Local-Government Units"  
1. Description of the program  
On 20 October 2009 the Council of Ministers established t he program named "Support of the 
privatization through granting the guarantees to the companies with the share capital covered by 
employees or local -government units". The program consists in granting guarantees to the 
companies with the share of capital c overed by employees or local government units to cover the 
repayment of credits draw for the privatization of the company up to the limit of EUR 30 mln and 
maximum 80 % of the credit.  G/SCM/N/372/EU/Add.21  
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 The terms and procedure of granting credit guarantees from this program a re stipulated by the 
agreement between the State Treasury represented by the Minister of Finance and the BGK.  
BGK offers the guarantees within the program from June 2010.  
2. Duration of the program and period covered by the notification  
The Law does not defin e the duration of the program. It should be active until the privatization 
process in Poland is over. Present notification covers period 2019  - 2020.  
3. Policy objective and/or purpose of the subsidy  
The main objective of the program is to increase the participation of employees and local 
governments in the privatization process in Poland.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the supervision of the program is the Minister of Economy  in 
cooperation with the Minister of Finance and the Minister of State Treasury. The legal basis of the 
program is the Act of 8 May 1997 on guarantees granted by the State Treasury and by certain legal 
persons (Journal of Laws of 2021, item 442).  
5. Form of t he subsidy  
Guarantees and sureties of loan repayment allocated for:  
a) employee's leasing;  
b) other forms of privatization;  
c) purchase of the company or its organized part within the bankruptcy proceeding.  
6. Amount of subsidy granted  
So far BGK granted no guarantees  within the program.  
7. Beneficiaries  
The companies with the share capital covered by employees or local -government units.  
8. Evaluation of the effects of the subsidy on trade  
The program does not have direct impact on foreign trade or it is negligible.  
For guar antees granted by the BGK the market -oriented prices are paid in accordance with the 
Commission Notice on the application of Articles 87 and 88 of the EC Treaty to State aid in the form 
of guarantees (2008/C 155/2).  
C.  The Liquidity Guarantee Fund  
1. Descrip tion of the program  
The Liquidity Guarantee Fund was established at the BGK on the basis of the Act of 31 March 2020 
amending the Act on special solutions related to the prevention and combating of COVID -19, other 
infectious diseases and crisis situations caused by them, and some other acts, and on the basis of 
the Communication of the European Commission C(2020) 1863 of 19 March 2020 - "Temporary 
framework of state aid measures to support the economy in the context of the ongoing COVID -19 
epidemic".  
Under the Liquidity Guarantee Fund, the BGK provides guarantees for loan repayment and 
guarantees for repayment of factoring limits. Guarantees may cover up to 80 % of the amount of the 
loan or other obligation covered by the guarantee. In particularly justified cases, in particular due to G/SCM/N/372/EU/Add.21  
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 important economic or social interest, BGK may guarantee a higher amount of a loan or other liability 
and cover up to 90 % of the amount of such liability with a guarantee.  
2. Duration of the programme and period covered by the noti fication  
Guarantees under the Liquidity Guarantee Fund may be granted until 30 June 2021. This notification 
covers the year 2020.  
3. Policy objective and/or purpose of the subsidy  
The main objective of the measure is to improve financial liquidity of entrepreneurs in Poland.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the supervision of the measure is the Minister of Finance.  
The legal basis of the program are:  
• Act of 31 March 2020 amend ing the act on special solutions related to the prevention and 
combating of COVID -19, other infectious diseases and the crisis situations caused by 
them, and certain other acts (Journal of Laws item 568, as amended);  
• Communication of the European Commissio n C(2020) 1863 of 19 March 2020 "Temporary 
framework of state aid measures to support the economy in the context of the ongoing 
COVID -19 epidemic" (2020 / C 91 I / 01) (Journal of Laws UE C 91I of 20/03/2020, p. 1) 
(as amended).  
5. Form of the subsidy  
Portfol io guarantees for loan repayment guarantees for medium and large enterprises, as well as 
guarantees for the repayment of factoring limits intended for entrepreneurs belonging to the SME 
category and being large entrepreneurs.  
6. Amount of subsidy granted  
In 2020, BGK granted 1 626 guarantees under the Liquidity Guarantee Fund for the total amount of 
PLN 15,461,574,255.26, including 1 ,484 guarantees for loan repayment for the total amount of 
PLN 14,552,921,714.46 and 142 guarantees for the repayment of factorin g limits for the total 
amount of PLN 908 ,652,540.80. 
7. Beneficiaries  
Entrepreneurs in Poland.  
8. Evaluation of the effects of the subsidy on trade  
The program does not have direct impact on foreign trade or it is negligible.  
8  FINANCIAL SHIELD OF THE POLISH DEVEL OPMENT FUND FOR LARGE ENTERPRISES  
1. Title and description of the programme  
Financial Shield of the Polish Development Fund for Large Enterprises (" the Programme ") 
2. Duration of the programme and period covered by the notification  
The notification covers period  from 9 June 2020 to 31  December 2020.  
The Programme will be continued in 2021.  G/SCM/N/372/EU/Add.21  
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 3. Policy objective and/or purpose of the subsidy  
COVID -19 outbreak has started to affect the Republic of Poland economic standing. The Programme 
consists of a package of financial instruments and aims to ensure that sufficient liquidity remains 
available in the market, to counter the liquidity shortage faced by companies. Main goal of the 
Programme is to ensure that the disruptions caused by the outbreak do not undermine t he viability 
of the companies and thereby to preserve the continuity of economic activity during and after the 
pandemic.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the Programme is Polish D evelopment Fund ("Polski Fundusz Rozwoju", 
"PFR"). PFR is a public company fully owned by the Polish State Treasury.  
The legal basis for the measure comprises inter alia the following instruments:  
a) the Polish Act of 4 July 2019 on the system of development institutions (Journal of Laws, 
item 1572), as amended by the Act of 31 March 2020 amending the Act on the system of 
development institutions (Journal of Laws, item 569) ; 
b) the Resolutions of the Polish Council of Ministers of 27 April 2020 establishing the f inancial 
support programme entitled "Financial shield for large enterprises".  
5. Form of the subsidy (grant, loan, tax concession)  
The Programme provides aid in form of:  
1) Liquidity loans - non-redeemable loan with interest . 
2) Write -off loans - partially redeemab le loan with interest . 
3) Investment financing - taking or purchasing of financial instruments such as:  
a. shares;  
b. subscription warrants;  
c. convertible bonds or loans.  
6. Amount of subsidy granted  
Total subsidies granted in 2020 amounted to:  
1) Liquidity loans - PLN 1 ,220,000,000. 
2) Write -off loans - PLN 330 ,000,000. 
There were 37 subsidies granted in 2020.  
7. Beneficiaries  
The final beneficiaries of the Programme are enterprises which fall within the following categories, 
which have successfully passed a simplified due diligence analysis, carried out by the PFR (and its 
advisors):  
a. Large enterprises which: (i) employ more than 249 employees (on 31 December 2019), 
excluding the owner, and/or (ii) had an annual turnover in 2019 of more than 
EUR 50 million and a balance shee t for 2019 of more than EUR 43 million; and  
b. Small and medium -sized undertakings (" SMEs ") that are not large enterprises but exceed 
a certain size, namely which employ over 150 employees (on 31 December 2019), 
excluding the owner, and their annual turnover in 2019 exceeds PLN 100 million, as long 
as: (i) their financing gap under the financial projections exceeds PLN 3.5 million, and the 
undertaking has exhausted the maximum financing possibilities of the Polish Development 
Fund programme "Financial Shield o f the Polish Development Fund for SMEs"; and/or 
(ii) their financing concerns the Sectoral Programme in relation to Covid -19 epidemic in 
the form of, e.g., a financing programme regarding medical technologies.  G/SCM/N/372/EU/Add.21  
- 15 - 
 8. Trade effects of the subsidy  
The programme doe s not impact the foreign trade.  
9  AID TO LOT POLISH AIRLINES  
1. Title and description of the programme  
The Government Support Programme for Polskie Linie Lotnicze LOT S.A. (" LOT"). 
The notification covers one out of two instruments - subsidised loan granted by the Polish 
Development Fund (" the Programme "). 
2. Duration of the programme and period covered by the notification  
The notification covers 2020 (1st tranche of the loan – 31 December 2020).  
The remaining amount of subsidized loan will be granted by  30 June 2021.  
3. Policy objective and/or purpose of the subsidy  
The COVID -19 pandemic has resulted in severe travel restrictions, and it has significantly reduced 
passenger air transport in Poland.  
LOT has experienced a significant reduction in its activitie s, resulting in high operating losses. The 
high operating losses are driven by a significant decline in demand, in the wake of restrictions 
introduced in the countries in which LOT operates. The number of passengers transported by LOT 
fell by 97 % in May 20 20 compared to the corresponding period in 2019.  
Furthermore, Poland adopted a horizontal State aid programme aimed at counteracting the negative 
consequences of the COVID -19 outbreak for large enterprises (the Financial Shield for Large 
Enterprises). Howe ver, the amount of aid needed by LOT exceeds the maximum level of aid per 
beneficiary available to large enterprises under that programme.  
Nevertheless, Polish authorities intends to restore LOT's equity and liquidity position, and to avoid 
its likely bank ruptcy that could negatively affect several economic sectors in the country. LOT's 
bankruptcy would cause a major interruption in air transport services with systemic knock -on effects 
on the Republic of Poland's economic standing.  
That support addresses a specific and concrete risk for the Polish air transport system, as LOT's 
failure could create a serious shortfall in the supply of air transport services for Polish businesses 
and citizens and exacerbate a serious disturbance of the Polish econ omy. 
4. Authority responsible for the subsidy and legislation under which it is granted  
The subsidized loan was granted directly by the Polish Development Fund ("Polski Fundusz Rozwoju", 
"PFR"). PFR is a public company fully owned by the Polish State Treasury . 
The Programme was based on:  
• The Act on Special Arrangements for Preventing, Counteracting and Combating 
COVID -19, Other Infectious Diseases and Crisis Caused Thereby of 2 March 2020;  
• The Act on the System of Development Institutions of 4 July 2019;  
• The G overnment Support Programme for Polskie Linie Lotnicze LOT S.A.  
5. Form of the subsidy (grant, loan, tax concession)  
The subsidy is granted in the form of a subsidized loan.  
6. Amount of subsidy granted  
In December 2020, LOT was granted ca. PLN 900 ,000,000. G/SCM/N/372/EU/Add.21  
- 16 - 
 The Programme (2020  - 2021) assumes that the PFR will grant a PLN 1 ,800,000,000 subsidized loan 
in favour of LOT that will comply with the requirements.  
7. Beneficiaries  
The beneficiary of the programme is LOT, a Polish network carrier.  
8. Trade effects of the subsi dy 
The programme does not impact the foreign trade.  
10  FINANCIAL SHIELD OF THE POLISH DEVELOPMENT FUND FOR SMALL AND MEDIUM 
ENTERPRISES  
1. Title and description of the programme  
Financial Shield of the Polish Development Fund for Small and Medium Enterprises 
("The programme "). 
The procedure for granting a financial support was implemented through electronic channels thanks 
to collaboration with commercial banks. The role of the commercial banks was limited to channelling 
the funding to micro, small and medium -sized enterprises through an online platform, without 
charging commissions or fees and to executing Know Your Customer process (what limited the risk 
of potential frauds). The commercial banks were not entitled to establish conditions for applying f or 
aid or to decide on granting the aid. The commercial banks also enabled potential applicants to lodge 
their aid applications and to sign potential aid agreements via e -banking platforms.  
The responsibilities of the aid granting authority were to select beneficiaries and verify compliance 
with the general conditions of aid granting for micro, small and medium sized enterprises. The aid 
applications were checked online by the Polish Development Fund (Polski Fundusz Rozwoju, " PFR") 
via their database , which is connected with the tax authority (Krajowa Administracja Skarbowa, 
KAS) and the social security fund (Zakład Ubezpieczeń Społecznych, ZUS). Not only the procedure 
was conducted online but also was fully automated and transparent.  
The programme wa s applied to the entire territory of the Republic of Poland and was open to all 
sectors of economy with several exclusions.  
2. Duration of the programme and period covered by the notification  
The aid was being granted between 29  April 2020 and 31  July 2020. A fter that period, until the end 
of 2020, appeal and complaint applications were processed. The notification covers the entire 
duration of the programme.  
3. Policy objective and/or purpose of the subsidy  
The purpose of the programme is to ensure liquidity to c ompanies affected by COVID -19 outbreak. 
It also aims to maintain unemployment rate and to minimize other economic effects of the pandemic 
caused by the shutdown of business, lower demand of consumption and supply chain disruptions.  
4. Authority responsible fo r the subsidy and legislation under which it is granted  
The aid granting authority responsible for administering the programme was the Polish Development 
Fund (PFR). PFR is a public company fully owned by the Polish State Treasury.  
5. Form of the subsidy (gra nt, loan, tax concession)  
The programme provided aid in the form of repayable advances.  G/SCM/N/372/EU/Add.21  
- 17 - 
 6. Amount of subsidy granted  
Total amount granted in 2020 was PLN 61 ,000,000,000. 
The average subsidy granted to micro enterprise amounted to PLN 69 ,000 and to small and 
medium -sized enterprise (" SME") - PLN 576 ,000. 
7. Beneficiaries  
Micro enterprises and SMEs registered and active in the Republic of Poland, affected by the economic 
repercussions of COVID -19 and having temporary financial difficulties linked to the lack of liq uidity.  
The aid was granted to:  
• 275,000 micro enterprises . 
• 73,000 SMEs.  
8. Trade effects of the subsidy  
The programme does not impact the foreign trade.  
11  SUPPORT SCHEME FEED -IN TARIFF  AND FEED -IN PREMIUM FOR SMALL BIOGAS AND 
HYDROPOWER PLANTS UP TO 1 MW  
1. Description of the programme  
Feed-in Tariff and Feed -in Premium direct subsidies granted to the renewable energy producers, 
under the Act on Renewable Energy Sources of 20 February 2015  (further "RES -Act"), introduced 
by the Act amending the Act on Renewable Energy Sources of 7 June 2018. The scheme enables 
beneficiaries to sell unused electricity pursuant to RES -Act, Art. 70a, at a fixed purchase price 
determined in accordance with Art.  70e. To participate in the scheme, an electricity generator 
submits a declaration of intent of sale of unused electricity to the President of the Energy Regulatory 
Office. The scheme has been registered with the European Commission on 10 August 2018 under  
the case number SA.51852. The scheme operates on the basis of Commission Regulation 
(EU) No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal 
market in application of Articles 107 and 108 of the Treaty - General Bl ock Exemption Regulations.  
2. Duration of the programme and period covered by the notification  
The programme is to last until 30 June 2021. The given date constitutes the final date for issuing 
the certificate, which enables participation in the scheme for 15  years from the date of the first sale 
of the energy, until no longer than 30 June 2039. Given an entry into force of the Act amending 
RES-Act of 19 July 2019, which encompasses the substantive changes in the programme, namely 
an increase of the maximum po wer of small biogas and hydropower plants which can benefit from 
the scheme, from 1 MW to 2,5 MW, as well as an inclusion into the scheme biomass plants up to 
1 MW, a conclusion of the full notification procedure has become required. On 10 July 2020 the 
notification case has been registered with the European Commission.  
3. Policy objective and/or purpose of the subsidy  
Support initial investment or creation of new jobs related to renewable energy sources sector, 
especially crucial to the stabilization of devel opment of new biogas, hydro and biomass plants.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible is the Ministry of Climate and Environment.  
5. Form of the subsidy  
The Feed -in Tariff is available for unused electricity from biogas and hydro power installations under 
500 kW (RES -Act, Art. 70a).  G/SCM/N/372/EU/Add.21  
- 18 - 
 The Feed -in Premium is available for unused electricity from biogas and hydropower installations 
above 500 kW and below 1 MW.  
The Feed -in Tariff am ounts to 95 % of the reference price, while the Feed -in Premium amounts to 
90% of the reference price. The reference price is set pursuant to RES -Act, Art. 77(3)(1) for a given 
type of the installation and is to be inflation -adjusted.  
6. Amount of subsidy gran ted 
Under GBER regulations, expected amount of the subsidies shall not exceed budget of 
EUR 150,000,000 of the average annual state aid.  
7. Beneficiaries  
All investors, irrespective of the size, planning to execute investment projects in Poland, satisfying 
the investment project requirements specified in the Programme:  
• Agricultural biogas;  
• Landfill biogas;  
• Sewage treatment plants biogas;  
• Other type of biogas;  
• Hydro power.  
8. Trade effects of the subsidy  
There are no direct trade effects of the subsidy available at the time of preparation of this letter. 
Subsidy does not directly impact the foreign trade.  
12  SUPPORT FOR DECORATIVE PLANTS PRODUCERS (CHRYSANTHEMUM) IN DANGER OF 
LOSING LIQUIDITY DUE TO THE RESTRICTIONS ON THE AGRICULTURAL MARKET CAUSED 
BY THE COVID -19 PANDEMIC  
1. Title and description of the programme  
The program has been notified by the European Commission under the number SA.59382 (2020/N).  
In 2020, the Agency for Restructuring and Modernization of Agriculture (ARiMR) provided financial 
assistan ce to the holder of chrysanthemums in the phase of full maturity intended for sale, being a 
micro, small or medium -sized enterprise within the meaning of Annex I to Regulation No. 702/2014, 
which was threatened by a loss of financial liquidity due to marke t restrictions caused by the 
COVID -19 epidemic.  
The holder of chrysanthemums applying for aid could run an agricultural business (be an agricultural 
producer) or carry out an non -agricultural economic activity.  
For chrysanthemum holders carrying out a:  
• non-agricultural economic activity, the aid was de minimis  aid, granted in accordance 
with the provisions of Commission Regulation (EU) No 1407/2013 of 18 December 2013 
on the application of art. 107 and 108 of the Treaty on the Functioning of the 
European  Union to de minimis  support.  
• agricultural activity (agricultural producers) the aid was in the form of public aid and could 
be granted from the date of the announcement of a positive decision of the 
European  Commission on compliance with the common market of  public aid specified in 
§ 13a of the Regulation of the Council of Ministers of 27 January 2015 on the detailed 
scope and methods of implementing certain tasks of the Agency for Restructuring and 
Modernization of Agriculture (Journal of Laws, item 187, as amended).  G/SCM/N/372/EU/Add.21  
- 19 - 
 The aid was granted to the holder of at least:  
1) 50 chrysanthemums in the stage of full maturity intended for sale, as of the date of 
submission of the application or  
2) 200 cut chrysanthemums at the stage of full maturity intended for sale, as of the  date of 
submission of the application.  
The support rate was as follows:  
• chrysanthemum in a pot - PLN 20 per piece;  
• cut chrysanthemum - 3 PLN per piece.  
2. Duration of the programme and period covered by the notification  
The call for applications lasted from November 2 to November 6, 2020. The funds were disbursed 
until December 31, 2020 . 
3. Policy objective and/or purpose of the subsidy  
The aim of the program was to reduce the risk of losing financial liquidity by farms growing 
chrysanthemums, thus reducing  the negative economic impact on the economic activity of the 
beneficiaries, caused by emergency actions taken by the Polish government after the outbreak of 
the coronavirus pandemic.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The institutions responsible for the program were the Ministry of Agriculture and Rural Development 
(legislation) and the Agency for Restructuring and Modernization of Agriculture (payment of aid).  
5. Form of the subsidy (grant, loan, tax, concession etc.) 
The program took the form of a direct aid.  
6. Amount of subsidy  
ARiMR paid out the amount of PLN 77,582,170. 
7. Beneficiaries  
The beneficiaries of the aid were holders of chrysanthemums in the phase of full maturity intended 
for sale, being a micro, small or medium -sized enterprise within the meaning of Annex I to 
Regulation  No 702/2014, which were threatened by the loss of financial liquidity due to market 
restrictions caused by the COVID -19 epidemic.  
13  FINANCIAL AID FOR AN AGRICULTURAL PRODUCER WHO IS  THREATENED WITH LOSS 
OF FINANCIAL LIQUIDITY DUE TO THE RESTRICTIONS ON THE AGRICULTURAL MARKET 
DUE TO THE COVID -19 PANDEMIC  
1. Title and description of the programme  
Financial aid for an agricultural producer who is threatened with loss of financial liquidit y due to the 
restrictions on the agricultural market due to the COVID -19 pandemic.  
The program has been notified by the European Commission under the number SA.58105 (2020/N).  
In 2020, the Agency provided financial aid to agricultural producers who were th reatened with a loss 
of financial liquidity due to restrictions on the agricultural market due to the COVID -19 pandemic 
and who did not receive the aid referred to in §13v section 1 of the Regulation of the Council of 
Ministers of 27 January 2015 on the de tailed scope and methods of implementing certain tasks of 
the Agency for Restructuring and Modernization of Agriculture (Journal of Laws, item 187, as G/SCM/N/372/EU/Add.21  
- 20 - 
 amended). The amount of aid was determined in accordance with the provisions of §13v of the 
above -mention ed regulation.  
2. Duration of the programme and period covered by the notification  
The call for applications lasted from August 13, 2020 to November 30, 2020. The funds were 
disbursed by December 31, 2020.  
3. Policy objective and/or purpose of the subsidy  
The ai m of the program was to counteract the risk of losing financial liquidity of agricultural 
enterprises, and thus reduce the negative economic effects on the activities of the beneficiaries, 
caused by extraordinary measures taken by the Government of the Rep ublic of Poland after the 
outbreak of the coronavirus pandemic.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The institutions responsible for the program were the Ministry of Agriculture and Rural Development 
(legislation ) and the Agency for Restructuring and Modernization of Agriculture (payment of aid).  
5. Form of the subsidy (grant, loan, tax, concession etc.)  
The program took the form of a direct grant.  
6. Amount of subsidy  
ARiMR paid out the sum of PLN 396,703,035. 
7. Beneficiaries  
The beneficiaries of the program were agricultural producers:  
• threatened with loss of financial liquidity due to restrictions on the agricultural market 
due to the COVID -19 epidemic ; 
• who submitted a declaration of the risk of loss of financial liquidity in relations with 
restrictions on the agricultural market due to the COVID -19 epidemic and non -payment 
of the aid referred to in § 13v para. 1 of the Regulation of the Council of Ministers of 
27 January  2015 on the detailed scope and methods of implementing certain tasks of the 
Agency for Restructuring and Modernization of Agriculture,  
• - who have waived their right to the assistance referred to in the above -mentioned 
§13v section  1 of the Re gulation of the Council of Ministers of 27 January 2015 on the 
detailed scope and methods of implementing certain tasks of the Agency for Restructuring 
and Modernization of Agriculture,  
• - who, together with this aid, under the provisions issued under the " Temporary 
framework of state aid measures to support the economy in the context of the ongoing 
COVID -19 epidemic" (Communication of the European Commission 2020/C 91 I/01 of 
19/03/2020 of as amended), received the total amount of aid for basic production o f 
agricultural products in the amount not exceeding EUR 100 ,000. 
14  AID TO SWINE PRODUCERS FACING LIQUIDITY RISK IN RELATIONSHIP TO 
RESTRICTIONS ON THE AGRICULTURAL MARKET CAUSED BY THE COVID -19 PANDEMIC  
1. Title and description of the programme  
Aid to swine pro ducers facing liquidity risk in the relationship with the limitations on the agricultural 
markets caused by the COVD -19 SA pandemic. The program has been notified by the 
European  Commission under the number 60060 (2020 / N) . G/SCM/N/372/EU/Add.21  
- 21 - 
 2. Duration of the programme and p eriod covered by the notification  
Decision of the European Commission of December 16, 2020 - SA. 60060 (2020/N). Support can be 
granted until 30  June 2021.  
3. Policy objective and/or purpose of the subsidy  
Aid to swine producers facing liquidity risk in relat ionship to restrictions on the agricultural market 
caused by the COVID -19 pandemic.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The institutions responsible for the program are the Ministry of Agriculture and Rural Devel opment 
(legislation) and the Agency for Restructuring and Modernization of Agriculture (payment of aid).  
5. Form of the subsidy (grant, loan, tax, concession etc.)  
The aid is provided in the form of a grant.  
6. Amount of subsidy  
The budget of the program is PLN 221 ,800,000. 
7. Beneficiaries  
The beneficiary of the aid is a swine producer:  
• who has been assigned an identification number in accordance with the provisions on the 
national system for registration of producers, farm records and records of payment 
applic ations ; 
• which is a micro, small or medium -sized enterprise within the meaning of Annex I to 
Regulation No. 702/2014 ; 
• which kept on the farm in the period from 1 March to 15 July 2020 the average daily 
number of tagged pigs and registered in the register of  tagged farm animals and herd 
seats, referred to in the provisions on the animal identification and registration system, 
amounting to at least 21 animals ; 
• who is at risk of losing financial liquidity due to restrictions on the agricultural market 
caused by  the COVID -19 pandemic ; 
• who has not submitted an application for assistance referred to in §13zb.1 of the 
Regulation of the Council of Ministers on the detailed scope and methods of implementing 
certain tasks of the Agency for Restructuring and Modernization of Agriculture (Journal of 
Laws of 2015, item 187, as amended);  
• which has not been granted aid for owning swines, referred to in the Regulation of the 
Minister of Agriculture and Rural Development of 24 August 2020 on the detailed 
conditions and procedure for granting and payment of financial aid for operations such as 
"Aid for farmers particularly affected by the COVID -19 crisis" under the measure 
"Exceptional temporary support for farmers, micro, small and medium -sized enterprises 
particular ly affected by the crisis related to COVID -19" covered by the Rural Development 
Program for 2014  - 2020 (Journal of Laws 2020, item 1467), or the decision to grant aid 
has been revoked or amended in the part concerning the reduction of the amount of aid 
specified in the decision on granting aid by the amount granted to a swine producer for 
holding swines in accordance with the conditions specified in this regulation.  
15  HARD COAL SECTOR PROGRAMME  
1. Description of the programme  
The programme relates to payments o f funds to cover costs resulting from the restructuring of the 
coal sector that are not related to current production and to cover exceptional costs. The legal basis 
for granting the aid was the Act of 7 September 2007 on functioning of hard coal mining, t ogether 
with implementing acts laying down detailed rules on the granting of aid.  G/SCM/N/372/EU/Add.21  
- 22 - 
 2. Duration of the programme and period covered by the notification  
Over 2015 aid was granted under The Decision of The European Commission approved aid 
programme for years 2011  - 2015 SA.33013 (2011/N). Over 2016 aid was granted under The 
Decision of The European Commission approved aid programme for years 2015 - 2018 41161 
(2015/N).  
3. Policy objective and/or purpose of the subsidy  
The Polish authorities have drawn up a closure plan, which foresees that losses resulting from a 
positive difference between coal production costs and the sale price are to be covered with 2/3 State 
budget funds ("the Closure Plan"). The aid will be used to finance production costs not covered by 
with revenues from coal sales, including costs related to the production, enrichment and sale of coal, 
such as labor costs, costs of materials, energy, external services, depreciation, capital costs and 
other costs.  
On February 8, 2018, the European Com mission accepted the aid scheme SA 46891(2017/N) 
"Restructuring Polish mining enterprises", recognizing it as compliant with the conditions set out in 
Council Decision 2010/787/EU, and thus compatible with the functioning of the internal market at 
under Ar ticle 108 TFEU. On November 18, 2016, the European Commission approved the aid scheme 
"State aid for the hard coal mining sector in 2015 -2018", recognizing program 41161 (2015/N) as 
complying with the conditions set out in Council Decision 2010/787/EU, and  thus compatible with 
the functioning of the internal market under Article 108 TFEU. Accepted on February 8, 2018, the 
aid program SA 46891 (2017/N) "Restructuring of Polish mining enterprises" is on the one hand a 
continuation of aid for mines put into li quidation before 1 January 2007, on the other hand, it refers 
to new units transferred to Spółka Restrukturyzacji Kopalń SA after 1 January 2007. In this case, it 
also includes new aid instruments, such as mining leave and one -off severance pay, in connect ion 
with the free disposal of SRK S.A. in order to finance the so -called inherited costs, parts of mining 
plants that are no longer mining.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the re alization of the programme is Minister of State Assets.  
The legal basis for the granting of closure aid under Article 3 of the Council Decision is comprised of 
the following legal acts:  
• Act of 7 September 2007 on the functioning of the coal mining industry  (consolidated 
text, Official Journal); and  
• Regulation of the Minister of Economy of 10 April 2015 on budget grants allocated to 
finance one -time severance payments and to cover current production losses of an 
undertaking.  
The legal basis for the granting of aid to cover exceptional costs under Article 4 of the 
Council  Decision is comprised of the following legal acts:  
• Act of 7 September 2007 on the functioning of the coal mining industry, together with 
the implementing acts (consolidated text, Official Jou rnal); and  
• Environmental Protection Law Act of 27 April 2001 (consolidated text, Official Journal).  
• Regulation of the Minister of Energy of March 24, 2017 on a budget subsidy intended for 
financing mine closure, activities performed after the completion of  mine closure, 
repairing damage caused by mining plant operations and protecting neighboring mines 
against water, gas and fire hazards (Journal of Laws of 2017, item 684) ; 
• Regulation of the Minister of Energy of June 27, 2016 on a budget subsidy intended t o 
finance a cash equivalent in respect of the right to free coal and compensatory pensions 
(Journal of Laws of 2016, item 931) ; 
• Regulation of the Minister of Economy of April 10, 2015 on a budget subsidy intended to 
finance benefits for mining leaves and h olidays for employees of a coal mechanical 
processing plant (Journal of Laws of 2015, item 512) . G/SCM/N/372/EU/Add.21  
- 23 - 
 5. Form of the subsidy  
Grants and waiver of contributions to PFRON (State Fund for Rehabilitation of Disabled People) and 
charges and penalties payable to NFOŚiGW  (National Fund for Environmental Protection and Water  
Management).  
6. Amount of subsidy granted  
Total subsidy granted in 2019 amounted to PLN 708,531,800. 
Total subsidy granted in 2020 amounted to PLN 899,356,800. 
7. Beneficiaries  
Mining enterprises.  
8. Trade effect of the subsidy  
The programme does not directly impact the foreign trade.  
16  PLL LOT  
1. Title and description of the programme  
Public aid for PLL LOT in the form of a loan with subsidized interest rates and recapitalization.  
2. Duration of the programme and period covered by the notification  
The support measures were provided to PLL LOT.  
In the context of the recapitalization, the Investment Agreement contains a "step -up" mechanism 
in which the limits of 5 and 7 years have been applied, cond itioned by the market valuation of 
PLL LOT prepared after 2 years from the recapitalization (point 64bis TF COVID -19). 
The Polish Development Fund (PFR) loan repayment deadline is 6 years, but no later than by the 
end of 2026, taking into account the two -year grace period for repayment of the principal 
installments of the loan in the years 2021  - 2022.  
3. Policy objective and/or purpose of the subsidy  
Notified aid is a special support measure, granted on the basis of special rules related to the outbreak 
of CO VID-19. 
4. Authority responsible for the subsidy and legislation under which it is granted  
Authority:  
Ministry of State Assets . 
Ministry of Development, Labor and Technology - supervised by the Polish Development Fund S.A. 
providing LOT Polish Airlines a loan . 
Legislation:  
• Communication from the European Commission - Temporary Framework for State Aid 
Measures to Support the Economy in the Context of the Ongoing COVID -19 Outbreak.  
• Decision of the European Commission No. SA.59158 (2020/N) of December 22, 2020, 
according to which the European Commission approved the support package for PLL LOT. 
The notification was made pursuant to Art. 107 paragraph 3b TFEU, i.e. as aid to promote 
the execution of an important project of common European interest or to reme dy a 
serious disturbance in the economy of a Member State.  G/SCM/N/372/EU/Add.21  
- 24 - 
 • LOT Polish Airlines support program adopted by the Resolution of the Council of Ministers 
No. 189/2020 of 21 December 2020.  
• The basis for adopting the governmental "Support Program for Polish Airli nes" LOT "S.A." 
are: Art. 2a of the Act of March 2, 2020 on special solutions related to the prevention and 
combating of COVID -19, other infectious diseases and crisis situations caused by them, 
and art. 21a of the Act of 4 July 2019 on the system of devel opment institutions.  
• Investment Agreement signed on December 29, 2020 between Polish Airlines "LOT" S.A., 
the State Treasury represented by the Minister of State Assets and Polska Grupa Lotnicza 
S.A. specifying the conditions for recapitalization, includin g reporting obligations of PLL 
LOT towards the State Treasury.  
• Loan agreement signed on December 30, 2020 between PLL LOT and Polski Fundusz 
Rozwoju S.A. (PFR).  
5. Form of the subsidy (grant, loan, tax concession etc.)  
The aid takes the form of recapitalization and a loan.  
6. Amount of subsidy granted  
1) capital injection in the amount of PLN 1 ,126,274,999.68, i.e. in the amount not exceeding 
the equivalent of EUR 250 million expressed in Polish zlotys ; 
2) loan with subsidized interest rates granted by PF R under entrustment in the amount of 
PLN 1 ,800,000,000. 
7. Beneficiaries  
Polskie Linie Lotnicze LOT S.A.  
8. Trade effects of the subsidy  
Public aid for PLL LOT is aimed at supporting the carrier in difficult times caused by the outbreak of 
the COVID -19 pandemic.  Due to the restrictions on movement associated with the pandemic, the 
transport sector has been particularly hard hit. The need for public support for PLL LOT results not 
from PLL LOT's negligence in its operations, but from the occurrence of objective ex ternal factors - 
extraordinary circumstances of an unprecedented extent that affected the entire aviation industry. 
Under such conditions, it has become a common practice, acceptable by the European Commission, 
to support carriers by states as part of an e mergency assistance on special terms. Therefore, public 
aid for PLL LOT is in line with the general trend of supporting air carriers due to exceptional 
circumstances that have arisen on the market. Such support was obtained, for example, by KLM, 
Lufthansa,  Austrian Airlines, SAS, AirBaltic, and thus de facto competitors of PLL LOT.  
Support for PLL LOT is justified by the special role PLL LOT plays both on the Polish market and in 
the region.  
The functioning of LOT Polish Airlines has a huge impact on the ec onomy, society and transport. 
LOT Polish Airlines plays an important role in the Polish transport system and has an impact on 
ensuring an appropriate connection between Poland and other areas (connectivity), which also 
positively affects the overall develo pment of Polish regions. This and mobility are important factors 
contributing to the improvement of productivity by encouraging investment and innovation, 
improving the operations and efficiency of enterprises, and by attracting high -quality employees, 
resulting in, inter alia, opening up new markets, stimulating exports and increasing competition.  
Aid for PLL LOT is not aimed at aggressive development of PLL LOT's operations, investments or 
expansion into new markets, but at dealing with financial problems  caused by COVID -19. The aid is 
aimed at ensuring that LOT Polish Airlines can continue its operations and gradually overcome the 
COVID -19 crisis. The aid is therefore of a special nature.  
It can be concluded that competition was somewhat distorted by the outbreak of the COVID -19 
pandemic, which prevented the airlines from any activity and normal competition in the market. G/SCM/N/372/EU/Add.21  
- 25 - 
 Only de facto public support that airlines receive from the Member States can restore the possibility 
of running a business and, as a re sult, healthy competition.  
17  SPECIAL ECONOMIC ZONES  
1. Description of the programme  
The goal of  Special Economic Zones (SEZs) in Poland is to boost the development of regions through 
attracting new investment and creation of new workplaces.  
State aid is granted in the form of income tax exemption to entrepreneurs who:  
• have received a permit for conducting economic activity in the zone; and  
• will invest at least EUR 100 ,000. 
The value of state aid in SEZs depends on eligible costs (that is two -year wage costs arising from 
job creation or/and investment costs) and the maximum state aid intensity in the given region (the 
percentage of eligible costs).  
The support may be granted together with other forms of aid, provided that the total value of aid  
doesn't exceed the allowed state aid level.  
There are fourteen SEZs in Poland. At the end of 2019 and 2020 the total area of all the 14 zones 
amounted to 22 ,949.5 ha. 
Under the Special Economic Zones scheme there were established several subsequent Region al Aid 
Schemes as a result of Poland's entry to the EU and the implementation of the EU regulations.  
a) Regional Aid Scheme for enterprises conducting a business activity in 
Special  Economic Zones under a permit issued before 1 January 2001.  
b) Regional Aid Sche me for enterprises conducting a business activity in 
Special  Economic Zones under a permit issued from 1 January 2001 to 31 December 2006.  
c) Regional Aid Scheme for enterprises conducting a business activity in 
Special  Economic Zones under a permit issued fr om 1 January 2007 to 30 June 2014.  
d) Regional Aid Scheme for enterprises conducting a business activity in 
Special  Economic Zones under a permit issued from 25 December 2014 to 
31 December  2020.  
e) Regional Aid Scheme in a form of exemption from real estate tax granted to 
entrepreneurs other than small and medium -sized ones conducting a business activity in 
Special Economic Zones under a permit issued before 1 January 2001.  
f) Regional Aid Scheme in a form of re mission of the real estate tax arrears  for 
entrepreneurs other than small and medium -sized ones conducting a business activity in 
Special Economic Zones under a permit issued before 1 January 2001.  
2. Duration of the programme and period covered by the notifi cation  
The aid scheme will continue until 2026.  
This notification covers aid granted in the years 2019 and 2020.  
3. Policy  objective and/or purpose of the subsidy  
Supporting initial investment and job creation in SEZs related to initial investment in SEZs.  G/SCM/N/372/EU/Add.21  
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 4. Authority responsible for the subsidy and legislation under which it is granted  
Authority responsible for the programme is the Minister of Economic Development, Labour and 
Technology.  
The subsidy was granted on the basis of the following legal acts:  
a) the Act on Special Economic Zones of 20 October 1994 (Journal of Laws of 2020 
item  1670 - consolidated version);  
b) the Act of 2 October 2003 amending the act on Special Economic Zones and other acts 
(Journal of Laws no. 188, item 1840, of 2004 no. 123, item  1291 and no. 273, item 2703, 
of 2005 no. 184, item 1539, of 2006 no. 141, item 997, of 2013 item 1646, of 2014 item 
1854);  
c) Regulation of the Council of Ministers of 10 December 2008 on public aid granted to 
economic entities operating pursuant to a permit  for carrying out business activity within 
special economic zones (Journal of Laws of 2019 item 121 - consolidated version;  
d) Regulation of the Council of Ministers of 10 December 2008 on criteria which need to be 
met to cover some lands by a special economi c zone (Journal of Laws of 2015 item 1473, 
consolidated version);  
e) Regulation of the Minister of Entrepreneurship and Technology of 12 September 2019 on 
the entrusting special economic zones administrators with the execution of control over 
the implementati on of the conditions of permits to conduct business activity in a given 
zone (Journal of Laws of 2019 item 1785, consolidated version);  
f) 14 Regulations of the Council of Ministers:  
• act of 15 December 2008 on the Kamienna Góra Special Economic Zone (Journal of 
Laws of 2018 item 2205, consolidated version);  
• act of 15 December 2008 on the Kraków Special Economic Zone (Journal of Laws of 
2020 item 1013);  
• act of 15 December 2008 on the Katowice Special Economic Zone (Journal of Laws of 
2020 item 2376 - consolidat ed version);  
• act of 15 December 2008 on the Kostrzyńsko -Słubicka Special Economic Zone (Journal 
of Laws of 2020 item 162 - consolidated version);  
• act of 15 December 2008 on the Legnicka Special Economic Zone (Journal of Laws of 
2019 item 758 - consolidated  version);  
• act of 15 December 2008 on the Łódzka Special Economic Zone (Journal of Laws of 
2019 item 328 - consolidated version);  
• act of 15 December 2008 on the Mielec Special Economic Zone (Journal of Laws of 
2018 item 785 - consolidated version);  
• act of 15 December 2008 on the Pomorska Special Economic Zone (Journal of Laws of 
2018 item 527 - consolidated version);  
• act of 15 December 2008 on the Słupska Special Economic Zone  (Journal of Laws 2016 
item 712, consolidated version) ; 
• act of 15 December 2008 on  the "Starachowice" Special Economic Zone  (Journal of 
Laws of 2018 item 384 - consolidated version) ; 
• act of 15 December 2008 on the Suwalska Special Economic Zone (Journal of Laws of 
2018 item 1082 - consolidated version);  
• act of 15 December 2008 on the Ta rnobrzeska Special Economic Zone (Journal of Laws 
of 2018 item 2322 - consolidated version) ; 
• act of 15 December 2008 on the Wałbrzyska Special Economic Zone (Journal of Laws 
of 2018 item 415 - consolidated version);  
• act of 15 December 2008 on the Warmińsko -Mazurska Special Economic Zone (Journal 
of Laws of 2018 item 2228).  G/SCM/N/372/EU/Add.21  
- 27 - 
 g) 14 Regulations of the competent minister for economy concerning a way of execution, 
terms and conditions of tenders or negotiations and criteria of projects assessment which 
are to be tak en undertaken by investors in certain SEZ (revoked on 16 June 2019).  
5. Form of the subsidy  
Tax exemption from the CIT and PIT on the basis of a permit. Tax exemption from real estate tax 
for entrepreneurs other than small and medium -sized ones conducting a b usiness activity in 
Special  Economic Zones under a permit issued before 1 January 2001.  
However, mentioned regulations (point g) have expired on 15 June 2019 due to entering into force 
the Act of 10 May 2018 on support for new investments. Expiration of th e regulations was the 
consequence of the introduction of a new support instrument based on the Act of 10 May 2018 on 
support for new investments replacing Special Economic Zones. According to the Act of 10 May 2018 
on support for new investments, the permi ts could have been granted only by the 15 June 2019. In 
spite of the fact that Area Administrators do not grant new permits, the entrepreneurs, who acquired 
such permits years before, are entitled to benefit from them by the end of 2026.  
6. Amount of subsidy granted  
In 2018 the total aid amounted to PLN 2 ,630,200,000 (including PLN 3 ,500,000 in the form of real 
estate tax exemptions for large enterprises operating on the basis on the permits obtained before 
1 January  2001 and as result of the cancellation of arrears in payment of real state tax for the 
abovementioned group of enterprises).  
In 2019 the total aid amounted to PLN 2 ,627,000,000 (including PLN 4 ,400,000 of real estate tax 
exemptions for large enterprises operating on the basis on th e permits obtained before 
1 January  2001).  
Data for the year 2020 is not yet available.  
7. Beneficiaries  
All investors, irrespective of the size and the country of origin, planning to execute investment 
projects in Poland, meeting the investment requirements specified in SEZs Act of 1994 and relevant 
regulations related to granting state aid.  
8. Trade effect of the subsidy  
The subsidies granted in the SEZs do not impact directly the development of trade.  
18  FINANCIAL SUPPORT OF NEW INVESTMENTS FROM THE ZONE FUND  
1. Description of the programme  
The aim of the aid scheme is to grant financial support to initial investment.  
This instrument is addressed to entrepreneurs who conduct their business activity in 
Special  Economic Zones under the permits issued  before 1 January 2 001 and whose formerly 
granted tax exemptions  were limited in connection with the provisions of the Accession Treaty of 
Poland to the EU.  
The part of taxes paid by these entrepreneurs is transferred to their individual Zone Fund's accounts 
and may be grant ed to them to support new investments under an agreement signed between a 
beneficiary and the Minister of Entrepreneurship and Technology.  
2. Duration of the programme and period covered by the notification  
Applications for support of new investments from the  Zone Fund may be submitted by the end of 
31 October  2023.  G/SCM/N/372/EU/Add.21  
- 28 - 
 This notification covers the period of 2019 - 2020.  
3. Purpose of the subsidy  
Supporting initial investment and job creation related to initial investment.  
4. Authority responsible for the subsidy and le gislation under which it is granted  
The authority responsible is the Minister of Economic Development, Labour and Technology.  
The subsidy was granted on the basis of the following legal acts:  
• the Act of 2 October 2003 amending the act on Special Economic Zones and other acts 
(Journal of Laws no. 188, item 1840, of 2004 no. 123, item 1291 and no. 273, item 2703, 
of 2005 no.  184, item 1539, of 2006 no. 141, item 997, of 2013 item 1646, of 2014 item 
1854);  
• Regulation of the Council of Ministers of 21  March 2006 on granting support of new 
investment from Zone Fund (Journal of Laws of 2019 item 126, consolidated version).  
5. Form of the subsidy  
The subsidy was granted in a form of a direct grants.  
6. Amount of subsidy granted  
The total subsidy granted in 2019  amounted to PLN 362 ,300. 
The total subsidy granted in 2020 amounted to PLN 0.  
7. Beneficiaries  
i. entrepreneurs who conduct a business activity in special economic zones under a permit issued 
before 1 January 2001 and amended under Article 6 of the Act of 2  October 2003 amending 
the act on Special Economic Zones and other acts;  
ii. economic entities in which the entrepreneurs referred to in item 1 hold at least 25 % of shares;  
iii. economic entities in which share capital a dominant entity within the meaning of the Act of 
29 July 2005 on public offering and the conditions for introducing financial instruments to the 
organized trading system and on public companies (Journal of Laws of 2013 item 1382, 
consolidated version), towards the entrepreneurs referred to in item 1, holds at least 90 % of 
shares.  
8. Trade effect of the subsidy  
The programme does not directly impact the development of foreign trade.  
19  THE PROGRAMME FOR SUPPORTING INVESTMENT OF MAJOR IMPORTANCE TO THE 
POLISH ECONOMY FOR THE YEARS 2011 - 2030  
1. Descri ption of the program  
The Programme for Supporting Investment of Major Importance to the Polish Economy for the 
Years  2011-2030 (further referred to as the Programme) provides for ad hoc  regional investment 
aid. The Programme entered into force on 5 July 20 11. The Programme was changed by the 
Resolution of the Council of Ministers No. 116/2019 of October 1, 2019, which extended its operation 
until 2030.  
Aid granted under the Programme constitutes a regional state aid. The aid takes the form of a direct 
grant  and is accorded basing on an agreement signed between a beneficiary and the Minister of 
Entrepreneurship and Technology.  G/SCM/N/372/EU/Add.21  
- 29 - 
 The issues related to regional aid are regulated, inter alia, by the following legal acts:  
• Commission Regulation (EU) No. 651/2014 of 17 June 2014 declaring certain categories 
of aid compatible with the internal market in application of Articles 107 and 108 of the 
Treaty;  
• Guidelines on Regional State Aid for 2014 -2020 (2013/C 209/01).  
The state aid based on the legal acts men tioned above is subject to individual notification to the 
European Commission, unless the aid is exempted from this obligation.  
Regional investment aid is awarded for an initial investment project. Detailed terms and conditions 
for qualifying projects have  been set up in the Programme . 
Support is not granted automatically to all investors fulfilling the abovementioned criteria. All 
applications are subject to the decision of the Interministerial Committee for Investment of Major 
Importance to the Polish Eco nomy and the Minister of Entrepreneurship and Technology.  
2. Duration of the programme and period covered by the notification  
The Programme for Supporting Investment of Major Importance to the Polish Economy for the Years 
2011 - 2030 covers the period of 2011  - 2030.  
Number of agreements for granting state aid under this Programme signed with beneficiaries in the 
period 2016  - 2018 amounts to 26.  
3. Policy objective and/or purpose of the subsidy  
Supporting initial investment or creating new jobs related to initial investment with the aim to assist 
the development of the most disadvantaged regions.  
Increasing the competitiveness and technological development of the economy, through the 
implementation of new innovative investments, which will contribute to new  jobs creation both in 
the beneficiary company and in its co -operating partners.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible is the Minister of Entrepreneurship and Technology. Legislation under  
which the subsidy was granted:  
• Act of 27 August 2009 on public finance (Journal of Laws 2017 item 2077, of 2018, 
item 62, 1000, 1366, 1669 and 1693);  
• Law of 6 December 2006 on the principles of development policy (Journal of Laws 2018 
item 1307 and 1669);  
• Commission Regulation (EU) No. 651/2014 of 17 June 2014 declaring certain categories 
of aid compatible with the internal market in application of Articles 107 and 108 of the 
Treaty;  
• Guidelines on Regional State Aid for 2014 -2020 (2013/C 209/01);  
• The Programme for Supporting Investment of Major Importance to the Polish Economy 
for the Years 2011 -2023; 
• Resolution of the Council of Ministers No. 116/2019 of October 1, 2019 . 
5. Form of the subsidy  
The subsidy is granted in the form of a direct grant.  
6. Amount of subsidy granted  
The amount of regional aid, which may be granted to an entrepreneur, is contingent upon the 
following:  
• Location of the investment project;  G/SCM/N/372/EU/Add.21  
- 30 - 
 • Amount of investment expenditure; or  
• Costs of employment of new staff;  
• Size of the undertaking app lying for regional aid.  
The maximum amount of aid granted cannot exceed the maximum regional aid intensity.  
In the period 2019  - 2020 the Minister of Entrepreneurship and Technology signed 19 agreements 
with beneficiaries of the Programme. The total value of state aid awarded in these agreements 
amounted to PLN 329 ,000,000. 
7. Beneficiaries  
All investors, irrespective of the size and the country of origin, planning to execute investment 
projects in Poland, meeting the investment project requirements specified in the Programme.  
8. Trade effects of the subsidy  
There are no direct trade effects of the subsidy since only the aid that have been considered 
compatible with the EC Treaty may be granted.  
20  THE LAW ON THE SUPPORT OF NEW INVESTMENTS (POLAND: INVESTMENT ZONE)  
1. Description of the programme  
The previous system of support for investment adopted in 1994 under Special Economic Zones Act 
mostly aimed at supporting the economic transformation process, in particular by accelerating 
economic development in designated parts of the country while the instruments addressing the 
structural problems were adjusted to economic realities from the beginning of the 1990s, including 
the phenomenon of high unemployment and ill -developed industrial infrastructure.  
Analysi s of the effectiveness of the investment process conducted on the basis of the SEZs Act the 
Polish Government led to the conclusion that it does not fulfil the requirements of the contemporary 
fast changing globalised reality of today's world economy and c hallenges that Poland is facing in 
regional development. The Government through cooperation with the companies, foreign investors 
and business organizations identified 3 principal problems of the previous system of support for the 
investments:  
• complicated and long -term procedure of inclusion of new areas into zones;  
• time restriction in the functioning of zones - until 2026;  
• the SEZ instrument proved to be an insufficient instrument of impact on sustainable 
regional development.  
Therefore building on The Str ategy for Responsible Development the Polish Government adopted in 
2018 the Act on Support for New Investments which puts in place a new mechanism of granting 
support to investors.  
The new scheme replaces the existing support system provided under Special Economic Zones 
(SEZs) Act of 1994. However, it should be emphasized that in order to guarantee the rights acquired 
by entrepreneurs who made their investments under the SEZs Act of 1994 before the entry into 
force of the Act on Support for New Investments of 2018, the Polish Government decided not to 
repeal the Act on Special Economic Zones of 1994. The coexistence of two acts establishes a clear 
division into two systems of investme nt support: the first - that covers the investments benefitting 
from the support under the Act on SEZs of 1994 until possible time of termination of the scheme 
foreseen for the end of year 2026, and the second - that covers the new investments that will be  
able to benefit from support under the Act on Support for New Investments of 2018.  
The key rules underlying the new investment law are: support for micro, small and medium -sized 
enterprises, tax exemptions related not only to investment location but also to quality of investment 
and created jobs. And by putting regional development on an equal footing irrespective of location 
of an investment and the size of an investor, the new rules on investment support make the entire 
territory of Poland the Single Inv estment Area, the so -called POLAND: INVESTMENT ZONE.  G/SCM/N/372/EU/Add.21  
- 31 - 
 The purpose of the act is to stimulate the rise in private investment which will contribute to:  
i. Development of innovative fields of economic activity;  
ii. Creation of new stable employment for highly qualifi ed employees;  
iii. Development of new technical and technological solutions as well as their use in national 
economy;  
iv. Increase in competitiveness of manufactured goods and rendered services;  
v. Export expansion;  
vi. Reduction  of growing regional differences.  
The regul ation responds to the need of adjusting the principles and mode of supporting of new 
investments to the changing social and economic realities. One of the projected effects of the 
government's policy is a sustainable economic growth and a sustainable terri torial development. 
This means that the emphasis is put on the development of all territories through strengthening of 
their endogenous potential and development factors as well as elimination of barriers and inclusion 
of the regions struggling with restru cturing and adaptation difficulties, middle -sized towns losing 
their social and economic functions as well as other towns and villages which are located within 
regions where unemployment exceeds 160 % of the national average in the development processes.  
The support is assigned on the basis of quantitative and qualitative criteria, which are set out in 
detail in The Regulation of Council of Ministers of 28 August 2018 on public aid to be granted to 
certain enterprises for new investments (Journal of Laws of 2018, item 1713) . Quantitative criteria 
refer to, among others, issues related with unemployment rate in regions. Qualitative ones 
contribute to qualitative assessment of the project including its potential impact on creating jobs, 
industry specificity, co operation with research institutions, export expansion, etc.  
The validity of the decision on support is established for 10, 12 or 15 years : 
i. Investments in regions with the state aid intensity up to 25% receive support for the 
period of 10 years by ordinance of 30 June 2014 on determining the map of regional 
aid for 2014  - 2020;  
ii. Investments in regions with the state aid intensity from 25% to 35% receive support 
for the period of 12 years;  
iii. Investments in regions with the state aid intensity from 35% to 50% receive support 
for the period of 15 years;  
iv. Investments in the area at least 51% within the special economic zone receive support 
for 15 years.  
2. Duration of the programme and period covered by the notification  
Since the Programme entered into for ce in 2018 this notification covers the period of 2018  - 2020.  
3. Policy objective and/or purpose of the subsidy  
Promoting sustainable regional development through support of initial investment across Poland 
irrespective of size of enterprise and location of investment project.  
4. Authority responsible for the subsidy and legislation under which it is granted  
Authority responsible for the programme is the Minister of Entrepreneurship and Technology.  
The subsidy was granted on the basis of the following legal acts : 
a) The Act on Support for New Investments 10 May 2018 (Journal of Laws of 2020, item 
1752) ; 
b) The Regulation of Council of Ministers of 28 August 2018 on public aid to be granted to 
certain enterprises for new investments (Journal of Laws of 2018, item 1713) ; 
c) The Regulation of the Minister of Entrepreneurship and Technology of 29 August 2018 on 
the determination of areas and their assignment to Management Entities (Journal of Laws 
of 2018, item 1698) ; G/SCM/N/372/EU/Add.21  
- 32 - 
 d) 14 Regulations of the  Minister of Entrepreneurship and Tech nology : 
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Suwałki Special 
Economic Zone the right to issue decisions on support and to perform control over 
the implementat ion of the administrative decision on support (Journal of Laws of 
2018, item 1712);  
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Tarnobrzeg 
Special Economic Zone Euro -Park Wisłosan the right to issue decisions on support 
and to perform control over the implementation of the administrative decision on 
support (Journal of Laws of 2018, item  1711);  
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August 2018 on the entrusting to the managing authority of the Kostrzyń -Słubice 
Special Economic the right to issue decisions on support and to perform control over 
the implementation of the administrative decision on support (Journal of Laws of 
2018, item 1 710);  
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Legnica Special 
Economic Zone the right to issue decisions on support and to perform control over 
the implementation of the administrative decision on support (Journal of Laws of 
2018, item 1709);  
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Euro -Park Mielec 
Special E conomic Zone the right to issue decisions on support and to perform control 
over the implementation of the administrative decision on support (Journal of Laws 
of 2018, item 1708);  
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August 2018 on the entrusting to the managing authority of the Łódź Special 
Economic Zone the right to issue decisions on support and to perform control over 
the implementation of the administrative decision on support (Journal of Laws of 
2018, item 1707);  
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Wałbrzych 
Special Economic Zone Invest Park the right to issue decisions on support and to 
perform control over th e implementation of the administrative decision on support 
(Journal of Laws of 2018, item  1706);  
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Warmia and 
Mazury Specia l Economic Zone the right to issue decisions on support and to perform 
control over the implementation of the administrative decision on support (Journal 
of Laws of 2018, item 1705);  
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Katowice Special 
Economic Zone the right to issue decisions on support and to perform control over 
the implementation of the administrative decision on support (Journal of Laws of 
2018, item 170 4); 
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Special Economic 
Zone "Starachowice" the right to issue decisions on support and to perform control 
over the implemen tation of the administrative decision on support (Journal of Laws 
of 2018, item 1703);  
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Kamienna Góra 
Special Economic Zon e the right to issue decisions on support and to perform control 
over the implementation of the administrative decision on support (Journal of Laws 
of 2018, item 1702);  
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Pomorska Special 
Economic Zone the right to issue decisions on support and to perform control over 
the implementation of the administrative decision on support (Journal of Laws of 
2018, item 1701);  G/SCM/N/372/EU/Add.21  
- 33 - 
 • The Regula tion of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Słupska Special 
Economic Zone the right to issue decisions on support and to perform control over 
the implementation of the adminis trative decision on support (Journal of Laws of 
2018, item 1700);  
• The Regulation of the Minister of Entrepreneurship and Technology of 
29 August  2018 on the entrusting to the managing authority of the Cracow 
Technology Park the right to issue decisions on support and to perform control over 
the implementation of the administrative decision  on support (Journal of Laws of 
2018, item 1699).  
5. Form of the subsidy  
Tax exemption from the CIT and PIT on the basis of the Act on Support for New Investments of 
10 May 2018 and the relevant regulations mentioned in previous item 9.4 . 
6. Amount of subsidy granted  
The relevant authorities in the period of 2018  - 2020 have issued 805 support decisions for the 
investment value of PLN 36 ,227,000,000 and 14 ,755 new workplaces.  
7. Beneficiaries  
All investors, irrespective of their size and, the country of origin, planning to execute investment 
projects in Poland, meeting the investment project requirements pursuant to the Act on Support for 
New Investments of 10 May 2018 and the respective regulations mentioned in item 4.4.  
8. Trade effect of the subsidy  
The subsidies, which will be granted to entrepreneurs pursuant to the Act on Support for 
New Investments of 10 May 2018, do not impact directly the development of trade. As the 
Progr amme is relatively recent no trade effects could be noted in the reporting period.  
 
__________