G/SCM/N/343/EU/Add.21  
22 January 2020 
(20-0577) Page: 1/19 
Committee on Subsidies and Countervailing Measures  Original:  English  
 
  
SUBSIDIES  
NEW AND FULL NOTIFIC ATION PURSUANT TO AR TICLE XVI:1  
OF THE GATT 1994 AND  ARTICLE 25 OF THE A GREEMENT  
ON SUBSIDIES AND COU NTERVAILING MEASURES  
EUROPEAN UNION 
Addendum  
The following addendum to the notification of the European Union relates to subsidy programmes of 
Poland . 
 
_______________  
 
  G/SCM/N/343/EU/Add.21  
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  POLAND  
TABLE OF CONTENTS  
1   INCOME TAX ALLOW ANCES FOR JOINT VEN TURE ENTERPRISES  ................................ . 3 
2   EXEMPTION FROM E XCISE DUTY FOR RENEW ABLE ENERGY  
(FOR YEARS 2017 – 2018) ................................ ................................ ...............................  3 
3   GUARANTEES AND W ARRANTIES OF THE STA TE TREASURY  ................................ ........  4 
4   GUARANTEES GRANT ED BY THE BANK GOSPO DARSTWA KRAJOWEGO  
 (BGK) WITHIN THE FR AMEWORK OF THE GOVER NMENTAL PROGRAMS  ..........................  7 
A. Supporting entrepreneurship through BGK’s Sureties and Guarantees  ................................ ... 7 
B. Program "Support of the privatization through granting the guarantees to  
the companies with the share capital covered by employees or local -government units"  ..............  8 
5   SUPPORT SCHEME F EED-IN TARIFF AND FE ED-IN PREMIUM FOR  
SMALL BIOGAS AND HYD ROPOWER PLANTS UP TO  1 MW  ................................ ................  9 
6   SPECIAL ECONOMIC  ZONES  ................................ ................................ .......................  10 
7   FINANCIAL SUPPOR T OF NEW INVESTMENTS  FROM THE ZONE FUND  .......................  12 
8   THE PROGRAMME FO R SUPPORTING INVESTM ENT OF MAJOR  
IMPORTANCE TO THE PO LISH ECONOMY FOR THE  YEARS 2011 – 2023  .........................  13 
9   THE LAW ON THE S UPPORT OF NEW INVEST MENTS  
(POLAND: INVESTMENT ZONE)  ................................ ................................ ......................  14 
10   HARD COAL SECTO R PROGRAMME  ................................ ................................ ...........  17 
  G/SCM/N/343/EU/Add.21  
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  1  INCOME TAX ALLOWANCE S 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 o f 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 
cover s period 2016 – 2017.  
 
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 programme is the Minister of Finance. The legal basis for 
implementation of the programme is art. 23 of the Act of 14 June 1991 on business activities (Journal 
of Laws No . 26 of 1997, item 143).  
 
5. Form of the subsidy  
 
Income tax allowances for the joint venture enterprises.  
 
6. Amount of the subsidy granted  
 
In 2016 the assistance granted amounted to PLN 6 448 000. In 2017 the assistance granted 
amounted to PLN 5 641 000. No data available for 2018.  
 
7. Beneficiaries  
 
In 2016 income tax allowances w ere granted to 1 legal entity. In 2017 income tax allowances were 
granted to 2 legal entities. No data available for 2018.  
 
8. Trade effects of the subsidy  
 
The programme does not directly impact the foreign trade.  
 
2  EXEMPTION FROM EXCIS E DUTY FOR RENEWABLE ENERGY (FO R YEARS 2017 – 2018)  
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 certific ate of origin, as 
defined in the energy law.  
 
2. Duration of the programme and period covered by the notifications  
 
This notification covers period from 1 January 2017 to 31 December 2018. The Programme was 
introduced in the Act on excise duty of 6 Decembe r 2008.  
 
3. Policy objective and/or purpose of the subsidy  
 
Directive 2009/28/EC of the European Parliament 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 
according to the share of energy from renewable sources in its gross final consumption for 2020.  G/SCM/N/343/EU/Add.21  
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  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 
2018; item 1114 with further amendments).  
 
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.  
2017 - 397 556  229 PLN 
2018 - 283 584 618 PLN  
 
7. Beneficiaries  
 
Renewable energy producers.  
 
8. Trade effects of t he subsidy  
 
The programme does not impact the foreign trade.  
 
3  GUARANTEES AND WARRANTIES OF TH E STATE TREASURY  
1. Description of the program  
 
According to the provisions of the Law dated 8 May 1997 on guarantees and warranties granted by 
the State Treasury and by certain legal persons (Journal of Laws of 2018, item 1808) the minister 
responsible for public finance, the Council of the Ministers or Bank Gospodarstwa Krajowego 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 technological 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 Bank 
Gospodarstwa Krajowego (BGK) if funds for repayment of loans come from other sources 
than state budget except for budget funds w hich were expended to support a loan at the 
preferential rate ; G/SCM/N/343/EU/Add.21  
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  • creation of the credit lines by the banks in order to:  
 
✓ finance investment undertakings of local government units and micro, small and 
medium - sized entrepreneurs ; 
✓ 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 this loan ; 
• supporting export of polish goods and servi ces 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 regardless of their legal form and 
structure of owne rship; 
• 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 well as analysis of the economic and financial 
situati on 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 warranty may be granted if the analysis of the request co nfirms 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 Ministers on request of the minister responsible for pu blic 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 effectiveness 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 guaran tor. 
 
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 the Council of the Ministers may grant a guarantee or 
warranty exceeding 50 %; 
• the Bank Gospodarstwa Krajowego 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 l oan 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 notification covers period 2017 -2018.  
 
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 w hich it is granted  
 
The minister responsible for public finance and the Council of Ministers are the authorities responsible 
for the program implementation.  
 
The subsidy is granted under the Law dated 8 May 1997 on guarantees and warranties granted by 
the State Treasury and by certain legal persons (Journal of Laws of 2018, item 1808).  G/SCM/N/343/EU/Add.21  
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  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) guarante es 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 r isk 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 destroyed, damaged or stolen exhibits.  
 
6. Amount of subsidy granted  
 
In 2017:  
 
• one guarantee for foreign entity for the repayment of a loan was granted at value of 
PLN 1 267 950 000 ; 
• one guarantee for foreign entities for the fulfillment of obligations resulting from issuing 
of bonds and interest arising from bonds was granted at value of PLN 4 450 110 000 . 
 
Total amount guarantees granted in 2017 was PLN 5 718 060 000.  
 
In 2018:  
 
• four guarantees for foreign entities for the repayment of loans were granted at value of 
PLN 5 607 401 100 ; 
• two guarantees for foreign entities for the fulfillment of obligations resulting from issuing 
of bonds and interest arising from bonds was granted a t value of PLN 6 025 180 000 . 
 
Total amount guarantees granted in 2018 was PLN 11 632 581 100.  
 
Guarantees issued in 2017 and 2018 did not constitute the public aid.  
 
In 2017 and 2018 there were no expenses resulting from guarantees granted by the State Tr easury 
under the provisions of the Law 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 and for the fulfillment of 
obligations resulting from issuing of bonds are financing the following undertakings:  
 
In 2017:  
projects concerning railway sector 22,2 % ;  
projects concerning road sector 77,8 % . 
 
In 2018:  
projects concerning railway sector 7,8 % ; 
projects concerning road sector 92,2 % . 
 
8. Trade effects of the subsidy  
 
The program does not directly impact the foreign trade.  
 G/SCM/N/343/EU/Add.21  
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  4  GUARANTEES GRANTED B Y THE BANK GO SPODARSTWA KRAJOWEGO  (BGK) WITHIN 
THE FRAMEWORK OF THE  GOVERNMENTAL PROGRA MS 
 
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 ” (hereafter “the program”).  
 
Essentially this program is a continuation of the program which has the same name and was  
established 19 May 2009, as amended from time to time.  
 
The program provides that BGK, as an active participant of the program, grants individual and 
portfolio loan guarantees for micro -, small and medium -sized entrepreneurs ( hereafter  “SME”), on 
market c onditions from its own resources and in 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 Minister of Finance and the BGK. The 
BGK grants guarantees in cooperation with 20 banks – signatories of the cooperation agreement.  
 
The m ain instruments of this program are de minimis  portfolio guarantees for SMEs.  
 
2. Duration of the program and period covered by the notification  
 
The Law does not define the duration of the program. However,  portfolio loan guarantees in the form 
of de min imis aid can be granted by the BGK to the end of June 2021. Present notification covers 
period 2017 -2018.  
 
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 
Polan d. 
 
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 Law dated 8 May 1997 on guarantees and sureties granted by the State Treasury and 
by certain legal persons ; 
• Ministry 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 of 2018, item  1707).  
 
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 ; 
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 guarantees 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, during the period of 2017 -2018, BGK granted guarantees for entrepreneurs in 
the amount of PLN 22,16 billion, including  portfolio de minimis  guarantees in the amount of PLN 
20,08 billion.  G/SCM/N/343/EU/Add.21  
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  7. Beneficiaries  
 
Polish companies mainly in the small and medium size enterprises’ sector.  
 
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 market -oriented guarantees granted by the BGK there are paid fees at the market  oriented level 
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 155/02).  
 
For guarantees in the form of de minimis  aid granted by the BGK (started in 2013) there are paid 
fees 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 200 000 euro 
ensure 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 disto rt competition.  
 
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 est ablished the 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 covered 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.  
 
The terms and procedure of granting credit guarantees from thi s program are 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 define the duration of the program. It should be active until the privatization 
process in Poland is over. Present notification covers period 2017 -2018.  
 
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 supe rvision 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 Law dated 8 May 1997 on guarantees granted by the State Treasury and by certain 
legal pe rsons.  
 
5. Form of the 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 . 
 G/SCM/N/343/EU/Add.21  
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  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 guarantees granted by the BGK there are paid the market -oriented prices in accordance with 
the Commission Notice on the application of Articles 87 and 88 of the EC Treaty t o State aid in the 
form of guarantees (2008/C 155/2).  
 
5  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 r enewable 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.  
 
2. Duration of the  programme and period covered by the notificat ion 
 
The programme is expected to last up to 15 years, no longer than up to 31 December 2035. At the 
moment 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 Block Exemption Regulations.  
Full notification of the mentioned support scheme is expected in the second half of 2019.  
 
3. Policy objective and/or purpose of the subsidy  
 
Suppor t initial investment or creation of new jobs related to renewable energy sources sector, 
especially crucial to the stabilization of development of new biogas and hydro plants.  
 
4. Authority responsible for the subsidy and legislation under which it is gran ted 
 
The authority responsible is the Ministry of Energy.  
 
In order to sell unused electricity pursuant to RES -Act, Art. 70a, the electricity generator submits a 
declaration of intent of sale of unused electricity at a fixed purchase price determined in accordance 
with Art. 70e to the President of the Energy Regulatory Office.  
 
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)).  
 
The Feed-in Premium is available for unused electricity from biogas and hydropower installations 
above 500 kW and below 1 MW.  
 
Both tariffs amount to 90% of the reference price set pursuant to RES -Act, Art. 77.3.1) for a given 
type of installation and will be inflation -adjusted.  
 
6. Amount of subsidy granted  
 
Under GBER regulations, expected amount of the subsidies shall not exceed budget of 
EUR 150 million of the average annual state aid.  
 G/SCM/N/343/EU/Add.21  
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  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 ; 
• Small hydro power plants.  
 
8. Trade effects of the subsidy  
 
There are n o direct trade effects of the subsidy available at the time of preparation of this letter. 
Subsidy does not directly impact the foreign trade.  
 
6  SPECIAL ECONOMIC ZON ES 
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 z one; and 
• will invest at least EUR 100,000.00 . 
 
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 2018 the total area of all the 1 4 zones amounted 
to 22  884 ha.  
 
Under the Special Economic Zones scheme there were established several subsequent Regional Aid 
Schemes as a result of Poland’s entry to the EU and the implementation of the EU regulations.  
 
a) Regional Aid Scheme for enterprise s conducting a business activity in Special Economic 
Zones under a permit issued before 1 January 2001.  
b) Regional Aid Scheme for enterprises conducting a business activity in Special Economic 
Zones under a permit issued from 1 January 2001 to 31 December 20 06. 
c) Regional Aid Scheme for enterprises conducting a business activity in Special Economic 
Zones under a permit issued from 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 permi t issued before 1 January 2001.  
f) Regional Aid Scheme in a form of remission 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 Janua ry 2001.  
 
2. Duration of the programme and period covered by the notification  
 
The aid scheme submitted to the European Commission (No. S.A.40523(2015/X) has come into force 
on 25 December 2014 and it will continue until 2020.  
 
This notification covers aid granted in the years 2017 and 2018.  
 G/SCM/N/343/EU/Add.21  
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  3. Policy objective and/or purpose of the subsidy  
 
Supporting initial investment and job creation in SEZs related to initial investment in SEZs.  
 
4. Authority responsible for the subsidy and legi slation 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 Special Economic Zones of 20 October 1994 (Journa l of Laws of 2017 item 1010 
- consolidated version, of 2017 item 60, of 2018 item 650, 1162 and 1669) ; 
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 n o. 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 carryi ng out business activity within special 
economic zones (Journal of Laws of 2015 item 465 - consolidated version, of 2018 item 81) ; 
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 economic zone (Journal of Laws of 2015 item 1473, 
consolidated version) ; 
e) 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 2017 
item 2121, of 2016 item 571) ; 
• act of 15 December 2008 on the Katowice Special Economic Zone (Journal of Laws of 
2018 item 414 – consolidated version, item 1889) ; 
• act of 15 December 2008 on the Kostrzyńsko -Słubicka Special Economic Zone (Journal 
of Laws of 2018 item 326 – consolidated version and 2171) ; 
• act of 15 December 2008 on the Legnicka Special Economic Zone (Journal of Laws of 
2017 item 215 - consolidated version, of 2018 item 665); 
• act of 15 December 2008 on the Łódzka Special Economic Zone (Journal of Laws of 2017 
item 1024 - consolidated version, item 1275, 2172, of 2018 item 1975) ; 
• 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 ver sion); 
• 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 Tarnobrzeska Special Economic Zone (Journal of Laws 
of 2018 item 411 – consolidated version and 1569) ; 
• 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).  
 
5. Form of the subsidy  
 
Tax exemption from the CIT and PIT. Tax exemption from real estate tax 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 . 
 G/SCM/N/343/EU/Add.21  
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  6. Amount of subsidy granted  
 
In 2016 the total aid amounted to PLN 2483.78 million (including PLN 12.88 million 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 arr ears in payment of real state tax for 
the abovementioned group of enterprises).  
 
In 2017 the total aid amounted to PLN 2548 million (including PLN 1.65 million of real estate tax 
exemptions for large enterprises operating on the basis on the permits obtained before 
1 January  2001).  
 
Data for the year 2018 is not yet available during the reporting period.  
 
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.  
 
7  FINANCIAL SUPPORT OF  NEW INV ESTMENTS FROM THE ZO NE 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 2001 and whose formerly granted tax 
exemptions  were limited in connection with the provisions of the Acces sion 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 granted to them to support new investments under an agreement signed between a 
beneficiary and the Minister o f Entrepreneurship and Technology.  
 
2. Duration of the programme and period covered by the notification  
 
The aid scheme submitted to the European Commission is binding from 22 August 2015 to 
31 December 2020.  
 
This notification covers the period of 2017 – 2018.  
 
3. Purpose of the subsidy  
 
Supporting initial investment and job creation related to initial investment.   
 
4. Authority responsible for the subsidy and legislation under which it is granted  
 
The authority responsible is the Minister of Entrepreneurship 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 2016 item 1651, consolidated version).  
 G/SCM/N/343/EU/Add.21  
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  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 2017 amounted to PLN  5,054,300.00 . 
 
The total subsidy granted in 2018 amounted to PLN 245,000.00 . 
 
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 i ntroducing 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 . 
 
8  THE PROGRAMME FOR SU PPORTING INVESTMENT OF MAJOR IMPORTANCE TO THE 
POLISH ECONOMY FOR T HE YEARS 2011 – 2023   
1. Description  of the program  
 
The Programme for Supporting Inve stment of Major Importance to the Polish Economy for the Years 
2011–2023 (further referred to as the Programme) provides for ad hoc  regional investment aid. The 
Programme entered into force on  5 July 2011.  
 
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.  
 
The issues related to regional aid are regulated, inter ali a, 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 mentioned 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 p roject. 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 Economy 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 
2011–2023 covers the period of 2011 -2023.  
 G/SCM/N/343/EU/Add.21  
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  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 pu rpose 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, t hrough 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 a uthority 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.  
 
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;  
• Amount of investment expenditure ; or 
• Costs of employment of new staff;  
• Size of the undertaking applying for regional aid.  
 
The maximum amount of aid granted cannot exceed the maximum regional aid intensity.  
In the period 2016 -2018 the Minister of Entrepreneurship and Technology signed 26 agreements 
with beneficiaries of the Programme. The total value of state aid awarded in these agreements 
amounted to PLN 623.8 million.  
 
7. Beneficiaries  
 
All investors, irrespective of the size and the country of origin, planning to execute investment 
projects in Pola nd, 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.  
 
9  THE LAW ON THE SUPPORT O F NEW INVESTMENTS (P OLAND: INVESTMENT ZO NE) 
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 i nstruments addressing  the G/SCM/N/343/EU/Add.21  
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  structural problems were adjusted to economic realities from the beginning of the 1990s, including 
the phenomenon of high unemployment and ill -developed industrial infrastructure.  
 
Analysis 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 challenges 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 o f 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 Strategy 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 199 4. 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 d ecided not to 
repeal the Act on Special Economic Zones of 1994. The coexistence of two acts establishes a clear 
division into two systems of investment support: the first - that covers the investments benefitting 
from the support under the Act on SEZs of 1 994 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 underlyi ng 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 irrespe ctive 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 Investment Area, the so-called  POLAND: INVESTMENT ZONE.  
 
The purpose of the act is to stimulate the rise in p rivate investment which will contribute to:  
i. Development of innovative fields of economic activity;  
ii. Creation of new stable employment for highly qualified 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 regulation 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 territorial dev elopment. 
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 restructuring an d 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, ite m 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, cooperation  with research institutions, export expansion, etc.  
 
The validity of the decision on support is established for 10, 12 or 15 years : G/SCM/N/343/EU/Add.21  
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  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 supp ort for the 
period of 15 years ; 
iv. investments in the area 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 force in 2018 this notification covers state aid granted only in the 
year 2018.  
 
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 2018, item 1162)  
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).  
d) 14 Regulations of the  Minister of Entrepreneurship and Technology :  
 
• 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 implementation 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 T arnobrzeg 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 Entr epreneurship 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 supp ort (Journal of Laws of 2018, item 1710) ; 
• 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 pe rform 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 Eur o-Park Mielec 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 1708) ; 
• The Regulation of the Minister of Entrepreneurship an d 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 o f 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 co ntrol over the implementation 
of the administrative decision on support (Journal of Laws of 2018, item 1706) ; G/SCM/N/343/EU/Add.21  
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  • 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 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 1705) ; 
• The Regulation of the Minister of Entrepreneurship and Techn ology 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 2 018, item 1704) ; 
• 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 ove r the implementation 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 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 1702) ; 
• The Regulation of the Minister of Entrepreneurship and Technology of 29 A ugust 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 170 1); 
• The Regulation 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 
administrative 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   
 
No state aid has yet been granted in the reporting period, however the relevant authorities have 
already issu ed 83 support decisions for the investment value of PLN 5861 million.  
 
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 p ursuant 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 Programme is 
relatively recent no trade effects could be noted in the reporting period.  
 
10  HARD COAL SECTOR PRO GRAMME  
1. Description of the programme  
 
The programme relates to payments of 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, together 
with implementing acts laying down detailed rules on the granting of aid.  
 G/SCM/N/343/EU/Add.21  
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  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 d rawn 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 no t 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 Commission 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 interna l market at 
under Article 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 Dec ision 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 liquidation 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 connection 
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 a uthority responsible for the realization of the programme is Minister of Energy.  
 
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 le gal 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 Journal); and  
• Environmental Protection Law Act of 27 April 2001 (consolidated text, Official Journal).  
 
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 2017 amounted to 1 365 480,97 thous. PLN.  
 
7. Benefi ciaries  
 
Mining enterprises . G/SCM/N/343/EU/Add.21  
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  8. Trade effect of the subsidy  
 
The programme does not directly impact the foreign trade.  
 
__________