G/SCM/N/315/EU/Add.21  
 
25 July 2017 
(17-4084) Page: 1/17 
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 AG REEMENT  
ON SUBSIDIES AND COU NTERVAILING MEASURES  
EUROPEAN UNION 
Addendum  
The following addendum to the notification of the European Union relates to su bsidy programmes 
of Poland . 
 
_______________  
 
 G/SCM/N/315/EU/Add.21  
 
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  POLAND  
 
 
TABLE OF CONTENTS  
 
1   GUARANTEES AND WARRA NTIES OF THE STATE T REASURY  ................................ ........  3 
2   GUARANTEES GRANTED B Y THE BANK GOSPODARS TWA KRAJOWEGO (BGK) 
WITHIN THE FRAMEWORK  OF THE GOVERNMENTAL PROGRAMMES  ................................ . 6 
3   INCOME TAX ALLOWANCE S FOR JOINT VENTURE ENTERPRISES  ................................ . 8 
4   EXEMPTION FROM EXCIS E DUTY FOR RENEWABLE  ENERGY (FOR YEARS 
2015 -2016)  ................................ ................................ ................................ ......................  9 
5   RESTRUCTURING PROGRA MME FOR THE SECTOR O F THE HARD COAL  ......................  10 
6   SPECIAL ECONOMIC ZON ES ................................ ................................ .......................  11 
7   FINANCIAL SUPPORT OF  NEW INVESTMENTS FROM  THE ZONE FUND  .......................  14 
8   THE PROGRAMME FOR SU PPORTING INVESTMENT OF MAJOR IMPORTANCE 
TO THE POLISH ECONOM Y FOR THE YEARS 2011 –2023  ................................ .................  16 
 
 
 G/SCM/N/315/EU/Add.21  
 
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  1  GUARANTEES AND WARRA NTIES OF THE STATE T REASURY  
1. Description of the programme  
Accordi ng 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 2015, item  1052 with further 
amendments) the minister responsible for public finance, the Council o f 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 goal s: 
 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 tech nological 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 destine d 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 fu nds for repayment of loans come from other 
sources than state budget except for budget funds which were expended to support 
a loan at the preferential rate,  
 creation of the credit lines by the banks in order to:  
o finance investment undertakings of local gov ernment units and micro, small 
and medium - sized entrepreneurs,  
o co-finance of programme s or projects within the framework of EU 
aid programme s, 
 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 services resulting from government 
programme s. 
The above mentioned guarantees and warranties of the State Treasury are granted pursuant 
to the following rules:  
 entities may apply f or the guarantee or warranty regardless of their legal form and  structure 
of ownership,  
 requested amount of guarantee or warranty must exceed EUR 10 million,  G/SCM/N/315/EU/Add.21  
 
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   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 
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 o r warranty,  
 guarantee or warranty 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 Ministers 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 ag reement on  cooperation,  
 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 guarantor.  
Taking under consideration the risk of the repayment sec ured loan by the State Treasury:  
 the Council of Ministers or minister responsible for public finance may grant the  guarantee 
and warranty to  the 50 per cent of  the amount of the loan remaining and  50 per cent of 
interest and  other costs directly relating to the loan and 50 per cent 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 per cent,  
 the Bank Gospodarstwa Krajowego may grant the guara ntee and warranty to  the 
60 per cent of the amount of the loan remaining a nd 60 per cent of  interest and  other costs 
directly relating to the loan and 60 per cent of obligation incurred and resulting from the 
issue of bonds.  
2. Duration of the programme  and period covered by the notification  
The duration of the programme  is not  limited. The value of granted guarantees and warranties 
is set in the state budget every year. Present notification covers period 2015 -2016.  
3. Policy objective and/or purpose of the subsidy  
Support of economic undertakings due to a loan facilitation sche me. 
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 programme  implementation.  
The subsidy is granted under t he Law dated 8 May 1997 on guarantees and warranties granted by 
the State Treasury and by certain legal persons (Journal of Laws of 2015, item 1052 with  further 
amendments).  
5. Form of the subsidy  
A. guarantees and warranties to the creditors to repay the loa ns completely or partially 
with interests and costs directly related to the loan,  G/SCM/N/315/EU/Add.21  
 
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  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 perform ance 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 o r 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 the subsidy granted  
In 2015:  
 nine guarantees for foreign en tities for the repayment of loa ns were granted at value 
of PLN 7 592 210 200, 
 two guarantees for national entity for the fulfillment of obligations resulting from issuing of 
bonds and interest arising from bonds was granted at value of PLN 910  000 000,  
Total amount guarantees granted in 2015 was PLN 8  502 210 200. 
In 2016:  
 six guarantees for foreign entities for the repayment of  loans were granted at value 
of PLN 11 630 591 000, 
 three guarantees for foreign entities for the fulfillment of obligations result ing from issuing 
of bonds and interest arising from bonds was granted at  value of  PLN 4 884 334 000, 
Total amount guarantees granted in 2016 was PLN 16  514 925 000. 
Guarantees issued in 2015 and 2016 did not constitute the public aid.  
In 2015 and 2016 ther e were no expenses resulting from guarantees granted by the State 
Treasury 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 Sta te Treasury for the repayment of bank loans and for  the fulfillment 
of obligations resulting from issuing of bonds are financing the following undertakings:  
In 2015:  
projects concerning railway sector  60,2 %  
projects concerning road sector  39,8 %  
In 2016 : 
projects concerning railway sector    8,4 %  
projects concerning road sector  91,6 %  G/SCM/N/315/EU/Add.21  
 
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  8. Trade effects of the subsidy  
The programme  does not directly impact the foreign trade.  
2  GUARANTEES GRANTED B Y THE BANK GOSPODARS TWA KRAJOWEGO (BGK) WITHIN 
THE FRAMEWORK  OF THE GOVERNMENTAL PROGRAMME S 
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 2015, item 1052, with further 
amendments), the BGK can grant  warranties or guarantees, on its own risk, in the framework of 
socio-economic governmental programme s.  
A. Programme  "Supporting entrepreneurship through BGK 's Warranties and Guarantees " 
1. Description of the programme  
On 19 May 2009 the Council of Minist ers established the programme  named "Supporting 
entrepreneurship through BGK 's Warranties  and Guarantees " (programme  has been amended on 
25 November 2011, on 14 February 2013, on 21 October 2013 and on 12 June 2015).  
Programme  provides that BGK, as an act ive participant in the programme , grants individual and 
portfolio loan guarantees especially for micro -, small and medium -sized entrepreneurs, both on 
market conditions, as well as in form of state aid or de minimis  aid, ensuring transparency in the 
provis ion of and compliance with the internal market.  
The terms and procedure of granting guarantees in the frame of this programme  are stipulated by 
the agreement between the State Treasury represented by the Minister of Finance ( nowadays the 
Minister of Devel opment and Finance) and the BGK. The BGK grants guarantees in cooperation 
with 22 banks – signatories of the cooperation agreement.  
In March 2013 within the framework of BGK guarantee programme  the new instrument has been 
launched: de minimis  portfolio gu arantee line for SMEs. The main objective of this new guarantee 
scheme was to provide efficient counter cyclical and anti -crisis measure.  
2. Duration of the programme and period covered by the notification  
The Law does not define the duration of the progra mme. However portfolio loan guarantees in the 
form of de minimis  aid can be granted by the BGK to the end of 2017. Present notification covers 
period 2015 -2016.  
3. Policy objective and/or purpose of the subsidy  
The main objective of the programme  is to boo st 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 programme  is the Minister of Finance. The 
legal basis of the programme  are:  
- the Law dated 8 May 1997 on guarantees and warranties  granted by the State Treasury and 
by certain legal persons,  
- Ministry of Finance Regulation of 10 June 2014 on the provision of BGK de minimis  aid in the 
form of guarantees for the re payment of credits (Journal of Laws of 2014, with further 
amendments).  
5. Form of the subsidy  
 
a) individual guarantees and warranties for the repayment of credits,  G/SCM/N/315/EU/Add.21  
 
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  b) portfolio guarantees , consisting of guarantees provided to banks for credit portfolio including 
working capital credits  for micro, small and medium -sized enterprises,  
c) guarantees in the form of state aid or de minimis  aid, including portfolio de minimis  
guarantees  for micro, small and medium -sized enterprises ,  
d) guarantees for adequate  performance of contracts (performance guarantees),  
e) counter -guarantees for the repayment of guarantees issued by the local and regional 
guarantee funds,  
f) taking up or acquisition of shares or stocks of the local and regional guarantee funds.  
6. Amount of the subsidy granted  
Within the programme , during the period of 2015 -2016, BGK granted 104 259 guarantees for 
entrepreneurs for the amount of 18.6 billion PLN, including 101 768 portfolio de minimis  
guarantees for the amount of 18.3 billion PLN.  
7. Beneficiaries  
Polish companies mainly in the small and medium size enterprises ' sector.  
8. Evaluation of the effects of the subsidy on trade  
The programme  does not have direct impact on foreign trade or it is negligible.  
For market -oriented guarantees gr anted 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 distort competition.  
B. Programme  "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 programme  
On 20 October 2009 the Council of Minist ers established the programme  named "Support of the 
privatization through granting the guarantees to the companies with the share capital covered by 
employees or local -government units ". The programme  consists in granting guarantees to the 
companies with t he share 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 30 mln EUR and 
maximum 80% of the credit.  
The terms and procedure of granting credit guarantees f rom this programme  are stipulated by the 
agreement between the State Treasury represented by the Minister of Finance and the BGK. BGK 
offers the guarantees within the programme  from June 2010.  
2. Duration of the programme and period covered by the notific ation 
The Law does not define the duration of the programme . It should be active until the privatization 
process in Poland is over. Present notification covers period 2015 -2016.  
 G/SCM/N/315/EU/Add.21  
 
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  3. Policy objective and/or purpose of the subsidy  
 
The main objective of the programme  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 programme  is the Minister of Economic 
Development in cooperation with the Minister of Finance and the Minister of State Treasury. The 
legal basis of the programme  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 warranties 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 the subsidy gr anted  
So far BGK granted no guarantees within the programme . 
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 programme  does not have direct impac t 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 to State aid in the 
form of guarantees (2008/C 155/02).  
3  INCOME TAX ALLOWANCE S FOR JOINT VENTURE ENTERPRISE S 
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 c ase 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 no tification 
covers period 2015 -2016.  
3. Policy objective and/or purpose of the subsidy  
 
The creation of incentives for foreign investments.  
4. Authority responsible for the subsidy and l egislation 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, it em 143).  G/SCM/N/315/EU/Add.21  
 
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  5. Form of the subsidy  
 
Income tax allowances for the joint venture enterprises.  
6. Amount of the subsidy granted  
In 2014 the assistance granted amounted to PLN 3  793 000. In 2015 the assistance granted 
amounted to PLN 23  019 000. No data is avail able for 2016.  
7. Beneficiaries  
In 2015 income tax allowances were granted to 6 legal entities. No data available for 2016.  
8. Trade effects of the subsidy  
The programme does not directly impact the foreign trade.  
4  EXEMPTION FROM EX CISE DUTY FOR RENEWA BLE E NERGY (FOR YEARS 2015 -2016)  
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 certificate of 
origin,  as defined in the energy law.  
2. Duration of the programme and period covered by the notification s 
This notification covers period from 1 January  2015 to 31 December 2016. The Programme was 
introduced in the Act on excise duty which was adopted on 6 Decem ber 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.  
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 De cember 2008 (Journal of Laws 
of 2017, item 43 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 base d on information from the Customs 
Chambers on the amount of certain exemptions from excise duty.  
2015 - 95 452  026 PLN  
2016 - 212 394  581 PLN  G/SCM/N/315/EU/Add.21  
 
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  7. Beneficiaries  
Renewable energy producers.  
8. Trade effects of the subsidy  
The programme does not impact the for eign trade.  
5  RESTRUCTURING PROGRA MME FOR THE SECTOR O F THE HARD COAL  
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 an d to cover exceptional costs.  
The legal basis for granting 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.  
Over the years 2015 -2016 7 parts of coal m ine were renounced to Spółka Restrukturyzacji Kopalń 
S.A. 
There were 22 active coal mines in Poland at the end of year 201 6 which are concentrated in 
two main regions: Upper Silesia and Lublin basin.  
Overall output of the hard coal sector was at the level  of 72.2 Mt in 2015 and 70.4 Mt in 2016.  
As of 31 December 2015, 92  083 people were employed in the Polish mining industry.  
In 2015 the mining industry of hard coal gained net fi nancial result amounting to 
PLN -4541 million. Next y ear result was better, i t was -426 million.  
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 Th e 
Decision of The European Commission approved aid pr ogramme 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 di fference between coal production costs and the sale price are to be covered with 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 producti on, enrichment and sale of 
coal, such as labour costs, costs of materials, energy, external services, depreciation , capital costs 
and other costs.  
4. Authority responsible for the subsidy and legislation under which it is granted   
The authority responsible  for the realization of the programme is the 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 min ing industry (consolidated text, 
Journal of Laws of 2016, item 704); 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  G/SCM/N/315/EU/Add.21  
 
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  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 ac ts (consolidated text, Journal of Laws of 2016, item 704); and  
- Environmental Protection Law Act of 27 April 2001 (consol idated text, Journal of Laws 
of 2016, item 672)  
5. Form of the subsidy  
 
Grants and waiver of contributions to PFRON (Państwowy Fundu sz Rehabilitacji Osób 
Niepełnosprawnych) and charges and penalties payable to NFOŚiGW (Narodowy Fundusz Ochrony 
Środowiska I Gospodarki Wodnej).  
6. Amount of the subsidy granted  
Total subsidy granted over the years 2015 -2016 amounted to PLN 2  231 943 560.  
7. Beneficiaries  
Mining enterprises.  
8. Trade effects of the subsidy  
The programme does not directly impact foreign trade.   
6  SPECIAL ECONOMIC ZON ES  
A) Regional Aid Scheme for enterprises conducting a business activity in Special 
Economic Zones under a per mit 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 2006.  
C) Regional Aid Scheme for enterprises conducting a business ac tivity 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 permit 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 January 2001.  
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 cond ucting economic activity in the zone, and  
– will invest at least EUR 100,000.  G/SCM/N/315/EU/Add.21  
 
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  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 th e 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 2016 the total  area of all the 14 zones amounted 
to 21  462 ha.  
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 unt il 2020.  
This notification covers aid granted in the years 2015 and 2016.  
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 sub sidy and legislation under which it is granted   
Authority responsible for the programme is the Minister of Development and Finance.  
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 2017 item 1010, 
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 econ omic zones (Journal of Laws of 2015 item 465, 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 economic zone (Journal of Laws of 2015 item 1473, 
consolida ted 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 2016 item 1794, consolidated version),  
 act of 15 December 2008 on the Kraków special economic zone (Journ al of Laws 
of 2015 item 760, of 2016 item 571),  
 act of 15 December 2008 on the Katowice special economic zone  (Journal of Laws 
of 2015 item 1352, of 2016 item 2236),  
 act of 15 December 2008 on the Kostrzyńsko -Słubicka special economic zone (Journal 
of Laws of 2016 item 1266 and 2233, of 2017 item 168),  
 act of 15 December 2008 on the Legnicka special economic zone  (Journal of Laws 
of 2017 item 215, consolidated version) , G/SCM/N/315/EU/Add.21  
 
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   act of 15 December 2008 on the Łódzka special economic zone (Journal of Laws 
of 2017 item 1024, consolidated version),  
 act of 15 December 2008 on the Mielec special ec onomic zone (Journal of Laws 
of 2016 item 173 and 2240),  
 act of 15 December 2008 on the Pomorska special economic zone (Journal of Laws 
of 2016 item 2157 and 2242),  
 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 2014 item 1248, of 2016 item 2241) , 
 act of 15 December 2008 on the Suwalska special ec onomic zone (Journal of Laws 
of 2017 item 284 and 1082),  
 act of 15 December 2008 on the Tarnobrzeska special economic zone (Journal of Laws 
of 2016 item 1857 and 2243) , 
 act of 15 December 2008 on the Wałbrzyska special economic zone (Journal of Laws 
of 2016 item 1992 and 2212),  
 act of 15 December 2008 on the Warmińsko -Mazurska special economic zone (Journal 
of Laws of 2016 item 676 and 2229).  
5. Form of the subsidy  
 
Tax exemption from the CIT and PI T. 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 . 
6. Amount of the subsidy granted  
In 2014 the total aid amou nted to PLN 2 551,72 million (including PLN 13,7 million of real estate 
tax exemptions granted to large entrepreneurs who had obtai ned the permit before 
1 January  2001) and in 2015 – PLN 2  560,1 million (including PLN 12,29 million of real estate tax 
exemp tions granted to the above -mentioned entrepreneurs).  
The data for 2016 is not available yet.  
7. Beneficiaries  
In the period 2015 -2016 the aid was granted to the following groups of the entrepreneurs:  
A) Large entrepreneurs who had obtained the permit befo re 31 December 2000  
Entrepreneurs who had obtained the permit before 1  January 2000 were entitled to the tax 
exemption that amounted to 75% of investment costs borne until the end of 2006 whereas those 
who obtained the permit in the year 2000 – 50% of the above -mentioned costs. Entrepreneurs 
from the motor vehicle sector were entitled to the tax exemption that amounted to 30% of 
investment costs.  
B) Entrepreneurs who obtained the permit from 1 J anuary 2001 to 31 December 2006  
They were entitled to tax exemp tions that amounted to:  
- for large entrepreneurs – 50% of investment costs or two -year wage costs arising from job 
creation,  G/SCM/N/315/EU/Add.21  
 
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  - for small and medium -sized entrepreneurs – 65% of the above -mentioned costs.  
Accordingly, in Cracow, Gdańsk and Wrocław these rations amounted to 40% and  55%, and in 
Poznań and Warsaw – 30% and 45 %.  
C) Entrepreneurs who obtained the permit from  1 January 2007 to 30 June 2014  
They were entitled to tax exemptions that amounted to:  
- on the areas belonging to the following provinces: Lub elskie, Podkarpackie, 
Warmińsko -Mazurskie, Podlaskie, Świętokrzyskie, Opolskie, Małopolskie, Lubuskie, Łódzkie, 
Kujawsko -Pomorskie:  
- for large entrepreneurs – 50% of the investment costs or two -year wage costs arising 
from job creation,  
- for medium -sized entrepreneurs – 60% of the above -mentioned costs,  
- for small entrepreneurs – 70% of the above -mentioned costs.  
- in provinces: Pomorskie, Zachodniopomorskie, Dolnośląskie, Wielkopolskie, Śląskie, th ese 
ratios amounted to 40%, 50% and 60%,  
- on the areas belonging to province  Mazowieckie – 30%, 40% and 50%.  
D) Entrepreneurs who obtained t he permit from 25 December 2014  
They were entitled to tax exemptions that amounted to:  
- on the areas belonging to the following provinces: Lub elskie, Podkarpackie, 
Warmińsko -Mazurskie, Podlaskie:  
- for large entrepreneurs - 50% of the investment costs or two -year wage costs arising 
from job creation,  
- for medium -sized entrepreneurs – 60% of the above -mentioned costs,  
- for small entrepreneurs – 70% of the above -mentioned costs,  
- on the areas belonging to provinces: Kujawsko -Pomorskie, Lubuskie, Łódzkie, Małopolskie, 
Opolskie, Pomorskie, Świętokrzyskie, Zachodniopomorskie and on the areas belonging to 
sub-regions: Ciechanowsko -Płocki, Ostrołęcko -Siedlecki, Radomski and Warszawski 
Wschodni the above -mentioned ratios amounted to 35%, 45% and 55%,  
- on the areas belonging to provinces: Dolnośląskie, Wielkopolskie and Śląskie – 25%, 35% 
and 45%,  
- on the area belonging to Warszawski Zachodni sub -region – 20%, 30% and 40%,  
- on the area belonging to the capital city of Warsaw – 15%, 25% and 35%.  
8. Trade effects of the subsidy  
There are no trade effects of subsidies granted in the SEZs.  
7  FINANCIAL SUPPORT OF  NEW INVESTMENTS FROM  THE ZONE FUND  
1. Descrip tion of the programme  
The aim of the aid scheme is to grant financial support to initial investment.  G/SCM/N/315/EU/Add.21  
 
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  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 Act of Accession.  
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 n ew investments under an agreement signed 
between a beneficiary and the Minister of Development and Finance.  
2. Duration of the programme and period covered by the notification  
The aid scheme submitted to the European Commission is binding from 22 A ugust 20 15 to 
31 December 2020.  
This notificat ion covers the period of 2015 -2016.  
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 Development and Finance.  
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 Zon e Fund (Journal of Laws of 2016 item 1651, consolidated version).  
5. Form of the subsidy  
 
The subsidy was granted in a form of a direct grant.  
6. Amount of the subsidy granted  
The Minister of Development and Finance did not grant the support from the Zone Fund in 2015. 
The total subsidy granted in 2016 amounted to PLN 1 908 500.  
7. Beneficiaries  
1) 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 Octo ber 2003 
amending the act on Special Economic Zones and other acts,  
2) economic entities in which the entrepreneurs  referred to in ite m 1 hold at least 25% of 
shares,  
3) 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, hol ds at least 90% of 
shares.  
8. Trade effects of the subsidy  
The programme does not directly impact the foreign trade . G/SCM/N/315/EU/Add.21  
 
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  8  THE PROGRAMME FOR SU PPORTING INVESTMENT OF MAJOR IMPORTANCE TO THE 
POLISH ECONOMY FOR T HE YEARS 2011 –2023  
1. Description of the programme  
The Programme for Supporting Investment 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 Programm e 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 Economy.  
The issues related to regional aid are regulated at the community lev el, inter alia, by the following 
legal acts:  
- Commission Regulation (EC) No 800/2008 of  6 August 2008 declaring certain categories of 
aid compatible with the common market in application of Articles 87 and 88 of the Treaty 
(General block exemption Regulat ion), 
- 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 National Regional Aid for 2007 -2013 (2006/C 54/08),  
- 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 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 cr iteria. All 
applications are subject to the decision of the Interministerial Committee for Investment of Major 
Importance to the Polish Economy and the Minister of Economy.  
2. Duration of the programme and period covered by the notification  
The Programme f or Supporting Investment of Major Importance to the Po lish Economy for the 
Years 2011 -2023 covers the period of 2011 -2023.  
State aid granted under the Programme in the period 2014 -2015, co vers the following periods 
(no. of agreements signed with beneficiar ies): 
2015-2017 :   9 
2015-2018 :   4 
2015-2019 : 13 
2015-2020 :   2 
2016-2020 :   2 
 
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 and in its co -operating partners.  G/SCM/N/315/EU/Add.21  
 
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  4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible is the Minister of Economy. Legislation under which the subsidy was 
granted:  
- Act of 27 August 2009 on public finance (Journal of Laws 2009 No 157 item 1240, as 
amended; in force since 1 January 2010) , 
- Law of 6 December 2006 on the principles of development policy (Journal of Laws 2009 
No 84, item 712, as amended) , 
- Commission Regulation (EC) No 800/2008 of  6 August 2008 declaring  certain  categories of 
aid compatible with the common market in application of Articles 87 and 88 of the Treaty 
(General block exemption Regulation),  
- Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of 
aid compatible wi th the internal market in application of Articles  107 and 108 of the Treaty,  
- Guidelines on National Regional Aid for 2007 -2013 (2006/C 54/08),  
- Guidelines on Regional State Aid for 2014 -2020 (2013/C 209/01),  
-  The Programme for Supporting Investment of  Major Importance to the Po lish 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 the 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 2015 the Minister of Economy signed 28 agreements with beneficiaries of the Programme. The 
total value of state aid awarded in these agreements amounted to PLN 225,2 million.  
In 2016 the Minister of Economy signed 2 agreements with benefi ciaries of the Programme. The 
total value of state aid awarded in the 2016 agreements amounted to PLN 107,4  million.  
7. Beneficiaries  
All investors, irrespective of the size and the country of origin, planning to execute investment 
projects in Poland, sati sfying 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.  
 
 
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