G/SCM/N/253/EU/Add.20  
 
30 August 2013  
(13-4617)  Page: 1/19  
Committee on Subsidies and Countervailing Measures  Original: English  
 
  SUBSIDIES 
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1 OF 
THE GATT 1994 AND ARTICLE 25 OF THE AGREEMENT ON 
SUBSIDIES AND COUNTERVAILING MEASURES 
EUROPEAN UNION 
Addendum 
The following addendum to the notification of the European Union relates to the subsidy 
programmes of Poland . 
 
_______________ 
 G/SCM/N/253/EU/Add.20 
 
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  POLAND  
 
 
TABLE OF CONTENTS 
 
1   GUARANTEES AND WARRANTI ES OF THE STATE TREASURY ........................................ 3  
2   GUARANTEES GRANTED BY THE BANK GOSPODARSTWA KRAJOWEGO (BGK) 
WITHIN THE FRAMEWORK OF THE GOVERNMENTAL PROGRAMMES ................................. 5  
2.1   Programme "Support of the entrepreneurship with use of guarantees issued by the 
BGK" ...............................................................................................................................  6 
2.2   Programme "Support of the privatizat ion through granting the guarantees to the 
companies with the share capital covered by  employees or local- government units" ................... 7  
2.3   Programme "Support of the local-government units in the activities stabilizing the 
health care system". ......................................................................................................... 8 
3   INCOME TAX ALLOWANCES FO R JOINT VENTURE ENTERPRISES ................................. 9  
4   PROGRAMME OF DEVELOPMENT OF THE FISHERIES SECTOR IN POLAND .................... 9  
5   MULTIANNUAL PROGRAMMES FOR DIRECT INVESTME NT FINANCIAL 
SUPPORT ........................................................................................................................ 10  
6   SPECIAL ECONOMIC ZONES ....................................................................................... 12  
7   FINANCIAL SUPPORT OF NEW INVE STMENTS FROM THE ZONE FUND ....................... 15  
8   HARD COAL SECTOR PROGRAMME ............................................................................. 16  
9   EXEMPTIONS FROM EXCISE DUTY FOR FUELS, BIOFUELS AND 
BIOCOMPONE NTS .......................................................................................................... 18  
 
 G/SCM/N/253/EU/Add.20 
 
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  1   GUARANTEES AND WARRANTIES OF THE STATE TREASURY 
1. Description of the programme 
 
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 2012, item 657, and of 2013, 
item 198, as last amended) the Minister of Fi nance, 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 which were expended to support a loan at the preferential rate, 
- 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 programmes or projects within the framework of EU 
aid programmes, 
- 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 
programmes. 
 
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 ownership, 
- requested amount of guarantee or warranty must exceed EUR 10 million, 
- decision on granting or refusal of a guarantee or warranty is taken on the basis of the 
financial analysis of undertaking as 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 ca pacity 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 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 agreement on cooperation, G/SCM/N/253/EU/Add.20 
 
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  - 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 conne ction with the liabilities of the guarantor. 
 
Taking under consideration the risk of the re payment secured loan by the State Treasury: 
 
- the Council of Ministers or Minister of 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 guarantee and warranty to the 60 
per cent of the amount of the loan remaining and 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 2011-2012.  
3.  Policy objective and /or purpose of the subsidy 
 
Support of economic undertakings due to a loan facilitation scheme.  
4.  Authority responsible for the subsidy and legislation under which it is granted 
 
The Minister of Finance and the Council of Mi nisters are the authorities responsible for the 
programme implementation. 
 The subsidy is granted under the Law dated 8 Ma y 1997 on guarantees and warranties granted by 
the State Treasury and by certain legal persons (Journal of Laws of 2012, item 657, and of 2013, 
item 198).  5.  Form of the subsidy 
 
a. guarantees and warranties to the creditors to repay the loans completely or partially 
with interests and costs directly related to the loan, 
b. guarantees and warranties for the fulfillment of the bond issuer's provision of monetary 
consideration with respect to issued bonds, 
c. guarantees and warranties for the performance of obligations arising from a transaction 
securing against the interest rate change ri sk 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 2011: 
 - four guarantees for foreign entities for the repayment of loans were granted at value of 
PLN 7 700 686 000, 
- seven guarantees for national entities for the fulfillment of obligations resulting from issuing 
of bonds and interest arising from bonds were granted at value of PLN 13 030 105 000, G/SCM/N/253/EU/Add.20 
 
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  - three warranties for foreign entities for the payment of compensation for destroyed, 
damaged or stolen exhibits were granted at value of PLN 491 171 222. 
 Total amount guarantees a warranties granted in 2011 was PLN 21 221 962 222. 
 
In 2012:  
- five guarantees for foreign entities for the repayment of loans were granted at value of 
PLN 7 567 669 680, 
- one guarantee for national entities for the fulfillment of obligations resulting from issuing of 
bonds and interest arising from bonds was granted at value of PLN 6 081 062 500, 
 
Total amount guarantees a warranties granted in 2012 was PLN 13 648 732 180.  
Total expenses in 2011 resulting from guarante es granted by the State Treasury under the 
provisions of the Law of 8 May 1997 equaled PLN 6 628 567 including PLN 6 614 329 resulting from the principal employed payments and PLN 14 238 covering interests and other related costs. 
 
Total expenses in 2012 resulting from guarante es granted by the State Treasury under the 
provisions of the Law of 8 May 1997 equaled PLN 6 313 029 including PLN 6 308 094 resulting from the principal employed payments and PLN 4 935 covering interests and other related costs. 
 
7.  Beneficiaries 
 
Guarantees and warranties granted by the State Trea sury for the repayment of bank loans, for the 
fulfillment of obligations resulting from issuing of bonds, and for the payment of compensation for destroyed, damaged or stolen exhibits, are financing the following undertakings (within the total 
amount of guarantees and warranties granted by the Treasury): 
 
In 2011:  
projects concerning railway sector   
7.68% 
 projects concerning road sector   
90.01% 
 
project concerning culture supporting  
2.31% 
 
In 2012: 
 
projects concerning railway sector   
16.04% 
 
projects concerning road sector  
83.96% 
 8.  Trade effects of the subsidy 
 The programme does not directly impact the foreign trade.  
 
2  GUARANTEES GRANTED BY THE BANK GOSPODARSTWA KRAJOWEGO (BGK) WITHIN THE FRAMEWORK OF THE GOVERNMENTAL PROGRAMMES 
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 (J ournal of Laws of 2012, item 657 and 2013, item 
198 as last amended), the BGK can grant guarant ees, on its own risk, in the framework of the 
governmental programmes.  
 
Three governmental programmes have been accepted  by the Council of Ministers and implemented 
by the BGK.  
 G/SCM/N/253/EU/Add.20 
 
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  2.1  Programme "Support of the entrepreneursh ip with use of guarantees issued by the 
BGK"  
1. Description of the programme 
 
On 19 May 2009 the Council of Ministers established the programme named "Support of the 
entrepreneurship with use of guarantees issued  by the BGK" (programme has been amended on 
25 November 2011 and on 14 February 2013).   
 
Programme provides that BGK, as an active 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 
provision 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 represen ted by the Minister of Finance and the BGK. 
The BGK grants guarantees in cooperation wi th 23 banks – signatories of the cooperation 
agreement.  
 
2. Duration of the programme and period covered by the notification 
 The Law does not define the duration of the programme. However portfolio loan guarantees in 
the form of de minimis  aid can be granted by the BGK only in 2013. Present notification covers 
period 2011-2012.  
3. Policy objective and/or purpose of the subsidy 
 
The main objective of the programme is to boost the economy and to support of 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 18 February 2013 on the provision of BGK de minimis  aid 
in the form of guarantees for the repayment of  credits (Journal of Laws of 2013, item 239). 
 5. Form of the subsidy 
 
a. individual guarantees for the repayment of credits,  
b. portfolio guarantees, consisting of guarant ees providing 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, consisting of guarantees provid ing to banks for the repayment of working 
capital credits for micro, small and medium-sized enterprises,  
d. guarantees for adequate performance of contracts,  
e. re-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 subsidy granted 
 
Within the programme:  G/SCM/N/253/EU/Add.20 
 
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  - in 2011 BGK granted 18 individual guarant ees for the amount of PLN 16,4 million and 
8 portfolio guarantees for the amount of PLN 3,6 million,  
- in 2012 BGK granted 16 individual guarantees  for the amount of PLN 9,6 million and 258 
portfolio guarantees for the amount of PLN 81,8 million.  
 
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 granted by the BGK there are paid the 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 
the fees at the level which is lower than the market-oriented price, in accordance with the Commission Regulation (EC) No 1998/2006  of 15 December 2006 on the application of 
Articles 87 and 88 of the Treaty to de minimis  aid.  
 
2.2  Programme "Support of the privatizatio n 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 Ministers 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 the 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 guaran tees from 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 notification 
 
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 2011-2012. 
 
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 Economy in 
cooperation with the Minister of Finance and the Mi nister of State Treasury . The legal basis of the 
programme is the Law dated 8 May 1997 on guaran tees granted by the State Treasury and by 
certain legal persons.   
5. Form of the subsidy 
 
Guarantees and warranties of loan repayment allocated for: 
 
a. employee's leasing  
b. other forms of privatization G/SCM/N/253/EU/Add.20 
 
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  c. purchase of the company or its organized part within the bankruptcy proceeding  
 
6. Amount of subsidy granted 
 
In 2011-2012 the BGK granted no guarantees within the programme. 
 7.  Beneficiaries  
 The companies with the share capital covere d by employees or local-government units. 
 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 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).   
2.3  Programme "Support of the local-govern ment units in the activities stabilizing the 
health care system". 
1. Description of the programme 
 
On 27 April 2009 the Council of Ministers established the programme named "Support of the local-
government units in the activities stabilizing the health care system". The programme consisted in granting warranties to the local-government units to cover the credit draw for the repayment of 
liabilities taken over in the result of liquidation of the public healthcare entities.  
 The terms and procedure of granting warranties from this programme were stipulated by the 
agreement between the State Treasury represented by the Minister of Finance and the BGK. BGK 
offered the warranties and guarantees within the programme from July 2010 until July 2011. 
 2. Duration of the programme and period covered by the notification 
 The programme was valid in the period 2009-2011. Present notification covers period 2011-2012.  
3. Policy objective and/or purpose of the subsidy 
 
The main objective of the programme was the repa yment of liabilities taken over by the local-
government unit in the result of liquidation of the public healthcare entities. 
 4. Authority responsible for the subsidy and legislation under which it is granted 
 
The authority responsible for the execution of the programme was the Minister of Health. The legal 
basis of the programme was the Law dated 8 May 1997 on guarantees granted by the State Treasury and by certain legal persons  
 
5.  Form of the subsidy 
 
Warranties of loan allocated for the repayment of liabilities taken over by the local-government 
unit in the result of liquidation of the public healthcare entities.  6.  Amount of subsidy granted 
 In 2011-2012 the BGK granted no guarantees within the programme.  
7. Beneficiaries  
 
Local-government units. 
 G/SCM/N/253/EU/Add.20 
 
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  8. Evaluation of the effects of the subsidy on trade 
 
The programme did not have direct impact on foreign trade or it is negligible.   
 
3  INCOME TAX ALLOWANCES FO R JOINT VENTURE ENTERPRISES  
1.  Description of the programme 
 
Income tax allowances are established for joint venture enterprises and granted by the Minister of Finance, taking individual decisions in this respect.  In case of positive decision of the Minister of 
Finance, the enterprise has the possibility of exer cising the right to the tax allowance in the first 
year when it gains profit.  
 2.  Duration of the programme and period covered by the notification 
 Such income tax allowances are in force since 1993 until the quota is used up. This notification covers period 2011- 2012.  
 
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 2010 the assistance granted amounted to PLN 70 505 000. In 2011 the assistance granted 
amounted to PLN 27 529 000. No data available for 2012.   
7. Beneficiaries  
 
In 2010 income tax allowances were granted to 5 legal entities.  In 2011 income tax allowances 
were granted to 4 legal entities. No data available for 2012.  
 
8. Trade effects of the subsidy    
 
The programme does not directly impact the foreign trade. 
 
4  PROGRAMME OF DEVELOPMENT OF THE FISHERIES SECTOR IN POLAND  
1. Description of the programme 
 
The programme depends on direct surcharges to inre st rates of bank's credits for economic entities 
acting in the fischeries setor. Credits could be designed to: 
 - buying the machines and installations made of stainless steel and teflon used in processing 
of fish, crustaceans and shellfish, 
- buying the equipped buildings which could be used in fish, crustaceans and shellfish 
processing or buying plots under buildings, 
- modernization of buildings and other structures, 
- building of water treatment systems and water filtration systems, 
- buying the deep freezing chambers or cool ing, refrigerating and defreezing machines, G/SCM/N/253/EU/Add.20 
 
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  - buying the new smoking chambers, 
- buying the factorial ice machines, - buying the instalations used for introducing quality control systems, - renewal and modernization of fleet (fishing vessels and boats),  
- realization of investments in inland fisheries sector.  
 2. Duration of the programme and period covered by the notification 
 The programme was foreseen for the years 2000 – 2006. In the fact it was terminated by 30 April 2004. In 2011 and 2012 only surcharges to th e inrests rates of bank's credits granted by 
the end of April 2004 were paid. 
 
3. Policy objective and/or purpose of the subsidy 
 
Development of the fisheries sector including qua lity improvement of produced goods, sanitary and 
veterinary arrangements on fishing vessels, as well as restructuring of plants involved in inland fisheries branch. 
 
4. Authority responsible for the subsidy and legislation under which it is granted 
 The managing authority for the programme is the Minister of Agriculture and Rural Development. 
The implementing institution is the Agency for Restructuring and Modernisation of Agriculture.  
 5. Form of the subsidy 
 Surcharges to the inrest rates of bank's credits.  
6. Amount of subsidy granted 
 
In the period of 2011- 2012 there were no new credits granted. Only surcharges to the inrest rates of bank's credits granted before May 2004 were paid. In the period mentioned the value of 
surcharges reached 4 304,83 PLN (4 304,83 PLN in 2011 and 0 PLN in 2012). 
 7. Beneficiaries 
 The plants involved in fisheries, inland fisheries and fish processing.  
8. Trade effects of the subsidy 
 
The programme does not directly impact trade.  
 
 
5  MULTIANNUAL PROGRAMMES FOR DIRECT INVESTMENT FINANCIAL SUPPORT 
1. Description of the programme 
 
The scheme provides for ad hoc  regional investment aid awarded in the form of multiannual 
programmes, adopted according to: 
 
- art. 117 of the Act on public finance of  30 June 2005 (Journal of Laws 2005 No 249 
item 2104, with amendments; in force since 1 January 2006),  
 
- art. 136 item 2 of the Act on public finance of 27 August 2009 (Journal of Laws 2009 No 157 
item 1240, with amendments; in force since 1 January 2010).  
 
Aid granted under a multiannual programme scheme constitutes a regional state aid. The aid takes 
the form of a direct grant and is accorded basi ng on an agreement signed between a beneficiary 
and the Minister of Economy.  
 
The issues related to regional aid are regulated at the community level, inter alia, by the following legal acts: G/SCM/N/253/EU/Add.20 
 
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  - 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 (EC) No 1628/2006 of 24 October 2006 on the application of Articles 
87 and 88 of the Treaty to national regional investment aid, 
 
- Guidelines on National Regional Aid for 2007-2013 (2006/C 54/08). 
 The state aid based on the legal acts mentioned above is subject to individual notification to the European Commission, unless the aid is used to supplement aid granted on the basis of regional 
investment and employment aid scheme, and it does not exceed 50% of the total aid to be 
granted for the investment.  
Regional investment aid is awarded for an initial investment project. Initial investment – according 
to the Guidelines on National Regional Aid for 2007-2013 (2006/C 54/08) - means an investment 
in fixed capital relating to the setting-up of a new establishment, the extension of an existing 
establishment, or the starting-up of an activity involving a fundamental change in the product or 
production process of an existing establishment (through rationalization, diversification or modernization).  
Detailed terms and conditions for qualifying projects have been determined in a document adopted 
by the Council of Ministers on 23
 September, 2008, titled The System of Financial Support of 
Investment Projects Having Significant Importance to the Polish Economy . 
 
Support is not granted automatically to all inve stors fulfilling the abovementioned criteria. All 
applications are subject to the decision of the Interministerial Committee for Foreign Investment 
and, subsequently, of the Council of Ministers, which adopts multiannual programmes in the form 
of a resolution.  2.  Duration of the programme and the period covered by the notification 
 In 2011 the System of Financial Support of Investment Projects Having Significant Importance to the Polish Economy has been substituted by a ne w programme of investment financial support – 
the Programme for Supporting Investment of Major Importance to the Polish Economy for the 
Years 2011–2020. Last multiannual programmes based on the System was adopted by the Council of Ministers in 2012 (its legal procedure was initiated under the System in March 2010). 
 
The multiannual programmes, adopted by the Council of Ministers in calendar years 2011 and 2012, cover the following periods:  
 2011-2013 - 1 programme, 
 2011-2015 – 1 programme, 
 2012-2013 – 3 programmes. 
 
3. Policy objectives and 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.  
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 on Public Finance of 30 June 2005 (Journal of Laws 2005 No 249 item 2104, with 
amendments; in force since 1 January 2006).  G/SCM/N/253/EU/Add.20 
 
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  - Act of 27 August 2009 on public finance (Jou rnal of Laws 2009 No 157 item 1240, with 
amendments; in force since 1 January 2010).  
 - Guidelines on National Regional Aid for 2007-2013 (2006/C 54/08) 
 
- 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), 
 - The System of Financial Support of Investment Projects Having Significant Importance to 
the Polish Economy. 
 
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 ex ceed the maximum regional aid intensity. 
 
In 2011 the Council of Ministers adopted 2 multiannual investment support programmes. The total value of the state aid awarded by these programmes amounted to PLN 2.2 million.  
In 2012 the Council of Ministers adopted 3 multiannual investment support programmes. The total 
value of the state aid awarded by these programmes amounted to PLN 26.4 million.  
7.  Beneficiaries 
 
All investors, irrespective of the size and the country of origin, planning to execute investment 
projects in Poland, satisfying the investment pr oject requirements specified in the System of 
Financial Support of Investment Projects Having Significant Importance to the Polish Economy, were able to apply.  
In 2011 there was the total number of 2 new benefi ciaries, while in 2012 – 3 new beneficiaries. 
 8.  Trade effect 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. 
 
 6  SPECIAL ECONOMIC ZONES  
a. Regional Aid Scheme for the enterprises  conducting a business activity in Special 
Economic Zones under a permit issued before 1 January 2001. 
b. Regional Aid Scheme for the 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 the enterprises  conducting a business activity in Special 
Economic Zones under a permit issued after 1 January 2007. G/SCM/N/253/EU/Add.20 
 
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  d. Regional Aid Scheme in a form of exemption from real estate tax  granted to 
entrepreneurs other than small and medium ones conducting a business activity in Special Economic Zones under a permit issued before 1 January 2001.  
e. R e g i o n a l  A i d  S c h e m e  i n  a  f o r m  o f  remission of the real estate tax  arrears for 
entrepreneurs other than small and medium 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 poor regions 
through attracting new investment and creation of new workplaces.  
State aid is granted in the form of income tax exemption to entrepreneurs who: 
 - have received a permit for conducting economic activity in the zone, and 
- will invest at least EUR 100,000. 
 The value of state aid in SEZs depends on eligible costs (that is two-year wage costs arising from 
job creation or/and investment costs) and the maximum state aid intensity in the given region – a 
percentage of eligible costs.  The support may be granted together with other form s of aid, provided that the total value of aid 
doesn't exceed the allowed state aid level.  
 There are fourteen SEZs in Poland on the area of 15 829 ha (as of December 2012).  
 
2. Duration of the programme and period covered by the notification  
 
The aid scheme submitted to the European Commission is binding for 2007 – 2013.  
 This notification covers aid granted in the years 2011 and 2012.   
3. Policy objective and/or purpose of the subsidy 
 
Supporting initial investment and job creation related to initial investment in SEZs. 
 
4. Authority responsible for the subsidy and legislation under which it is granted 
 
Authority responsible for the programme is the Minister of Economy.  
 The subsidy is granted on the basis of the following legal acts:  
a. the Act on Special Economic Zones of 20 October 1994 (Journal of Laws of 2007 no 42, 
item 274; of 2008 no 118, item 746 and of 2009 no 18, item 97), 
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 
and of 2006 no 141, item 997), 
c. Regulation of the Council of Ministers of 10 De cember 2008 on criteria which need to be 
met to cover some lands by a special economic zone (Journal of Laws no 224, 
item 1477, of 2010 no 15, item 79), 
d. Regulation of the Council of Ministers of 10 December 2008 on public aid granted to 
economic entities operating pursuant to a pe rmit for carrying out business activity within 
special economic zones (Journal of Laws no 232, item 1548, of 2010 no 15, item 78), 
e. 14 Regulations of the Council of Ministers:  G/SCM/N/253/EU/Add.20 
 
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  - act of 15 December 2008 on the Kamienna Góra special economic zone (Journal of 
Laws no 232, item 1549 and of 2009 no 113, item 937 and of 2010 no 186, 
item 1244), 
 
- act of 15 December 2008 on the Kraków special economic zone (Journal of Laws 
no 232, item 1552, and of 2009 no 64, item 537, of 2010 no 196, item 1299 and of 2011 no 204, item 1196), 
 
- act of 15 December 2008 on the Katowice special economic zone  (Journal of Laws 
no 232, item 1550, of 2009 no 217, item 1684, of 2011 no 110, item 642 and of 2012, item 667), 
 
- act of 15 December 2008 on the Kostrzy ńsko-Słubicka special economic zone (Journal 
of Laws no 232, item 1551, and of 2009 no 54, item 441, and of 2010 no 104, 
item. 653, of 2011 no 99, item 570 and of 2011 no 220, item 130), 
 - act of 15 December 2008 on the Legnicka special economic zone  (Journal of Laws 
no 232, item 1553, of 2010 no 129, item 865 and of 2012, item 1261), 
 - act of 15 December 2008 on the Łódzka special economic zone (Journal of Laws 
no 232, item 1554, of 2009 no 51, item 404, and of 2010 no 6, item 33, no 191, 
item 1278 and of 2011 no 205, item 1213), 
 - act of 15 December 2008 on the Mielec special economic zone (Journal of Laws 
no 232, item 1555, of 2009 no 112, item 919, of 2010 no 39, item 208, no 114, 
item 762 and of 2011 no 204, item 1197), 
 
- act of 15 December 2008 on the Pomorska  special economic zone (Journal of Laws 
no 232, item 1556, of 2009 no 131, item 1077, of 2010 no 236, item 1554, of 2011 
no 204, item 1199 and of 2012, item 516), 
 
- act of 15 December 2008 on the S łupska special economic zone  (Journal of Laws no 
232, item 1557 and of 2012, item 360), 
 
- act of 15 December 2008 on the "Starachowice" special economic zone  (Journal of 
Laws no 232, item 1558, of 2009 no 51, item 405, of 2010 no 6, item 34, of 2010 no 254, item 1703 and of 2011 no 220, item 1301), 
 
- act of 15 December 2008 on the Suwalska special economic zone (Journal of Laws 
no 232, item 1559), 
 
- act of 15 December 2008 on the Tarnobrzeska special economic zone (Journal of Laws 
no 232, item 1560, of 2010 no 73, item 468, of 2011 no 27, item 137 and of 2012, item 917), 
 
- act of 15 December 2008 on the Wa łbrzyska special economic zone  (Journal of Laws 
no 232, item 1561, of 2009 no 62, item 505, and of 2010 no 29, item 149, no 163, 
item 1097, of 2011 no 2004, item 1198 and of 2012, item 1362), 
 - act of 15 December 2008 on the Warmi ńsko-Mazurska special economic zone (Journal 
of Laws no 232, item 1562, of 2009 no 50,  item 397, no 217, item 1685, of 2010 
no 181, item 1216 and of 2012, item 357). 
 5. Form of the subsidy 
 Tax exemption from the CIT and PIT, as well as the tax exemption from real estate tax.  
6. Amount of subsidy granted  
 
In 2011 the total aid amounted to PLN 1 830,99 million (including PLN 14,74 million of real estate tax exemptions granted to large entrepreneurs who had obtained the permit before 
1 January 2001). The data for 2012 is not available yet.  G/SCM/N/253/EU/Add.20 
 
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7. Beneficiaries  
 In the period 2011-2012 the aid was granted to the following groups of the entrepreneurs: 
 
a. Entrepreneurs who had obtained the permit before 31 December 2000:  
-  small entrepreneurs were entitled to the full tax exemption for the first ten years of 
conducting a business activity in the special economic zones and to 50% of the tax 
exemption for the following years until 31 December 2011, 
 -  large entrepreneurs who had obtained the permit before 31 December 1999 were 
entitled to the tax exemption that amounted to 75% of investment costs borne till the 
end of 2006 whereas those who obtained th e permit in the year 2000 – 50% of the 
abovementioned costs. Entrepreneurs from the motor vehicle sector were entitled to 
the tax exemption that amounted to 30% of investment costs. 
 b. Entrepreneurs who had obtained the permit from 1 January 2001 to 31 December 2006 
were entitled to tax exemptions that amounted to: 
-  for large entrepreneurs - 50% of investment costs or two-year wage costs arising 
from job creation, 
 
-  for small and medium sized entrepreneurs – 65% of the abovementioned costs. 
 Accordingly, in Cracow, Gda ńsk and Wroc ław these rations amounted to 40% and 55%, and 
in Pozna ń and Warsaw - 30% and 45%. 
 c. Entrepreneurs who had obtained the permit after 1 January 2007 were entitled to tax 
exemptions that amounted to: 
-  on the areas belonging to the following provinces: Lubelskie, Podkarpackie, 
Warmińsko-Mazurskie, Podlaskie, Świętokrzyskie, Opolskie, Ma łopolskie, Lubuskie, 
Łódzkie, Kujawsko-Pomorskie:  
 
-- for large entrepreneurs - 50% of the investment costs or two-year wage costs 
arising from job creation, 
-- for medium entrepreneurs – 60% of the abovementioned costs, 
-- for small entrepreneurs – 70% of the abovementioned costs.  
Accordingly, in provinces: Pomorskie, Zachodniopomorskie, Dolno śląskie, Wielkopolskie, 
Śląskie, these ratios amounted to 40%, 50% and 60% and in Mazowieckie - 30%, 40% and 
50%. 
 
8. Trade effect of the subsidy  
 
There are no trade effects of subsidies granted in the SEZs. 
 
 7  FINANCIAL SUPPORT OF NEW IN VESTMENTS FROM THE ZONE FUND 
1. Description of the programme 
 
The aim of the aid scheme is to grant financial support to initial investment.   
This instrument is addressed to entrepreneurs who conduct their business activity in special 
economic zones under the permits issued before  1 January 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 new investments under an agreement signed 
between a beneficiary and the Minister of Economy. G/SCM/N/253/EU/Add.20 
 
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2. Duration of the programme and period covered by the notification 
 The aid scheme submitted to the European Commission is binding for 2007 – 2013.  
 
This notification covers the period of 2011 – 2012.   
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 Economy. 
 
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 and of 2004 no 123, item 1291 and no 273, item 2703 and of 2006 no 141, item 997), 
 
- Regulation of the Council of Ministers of 21 March 2006 on granting support of new 
investment from Zone Fund (Journal of Laws  no 59, item 409, of 2007 no 45, item 289 and 
of 2010 no 23, item 117). 
 
5. Form of the subsidy 
 
The subsidy was granted in a form of a direct grant. 
 6. Amount of subsidy granted 
 
The total subsidy granted in 2011 amounted to PLN 790 595 and in 2012 – PLN 755 120. 
 7. Beneficiaries 
 - 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, 
 - economic entities in which share capital an entrepreneurs referred to item 1 hold at least 
25% of shares; 
 
- economic entities in which share capital a domi nant 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 comp anies (Journal of Laws No 184, item 1539), 
towards an entrepreneurs referred to in item 1, holds at least 90% of shares. 
 
8. Trade effect of the subsidy 
There are no trade effects of the subsidies. 
  
8  HARD COAL SECTOR PROGRAMME 
1.  Description of the programme 
 
The programme relates to payments of funds to co ver costs resulting from the restructuring of the 
coal sector that are not related to current production.  
The legal basis for granting the aid was the Act of  7 September 2007 on functioning of hard coal 
mining in 2008 – 2015, together with implemen ting acts laying down detailed rules on the 
granting of aid.  G/SCM/N/253/EU/Add.20 
 
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  Another programme which had been in force in 2010 - Investment aid for hard coal mining sector. 
Grants were cover initial investment costs which are fixed capital costs directly related to infrastructure work or to the equipment necessary for the mining of coal resources in existing mines such as e.g: pits and main dip headings; roadways and other infrastructure work; 
mechanical installations; modern management equipment; washrooms and surface installations. 
 Over the years 2010-2012 no coal mine was liquidated. 
 
Overall output of the hard coal sector in 2010 diminished by 1.3 Mt and amounted to 76.2 Mt.   As of 31.12.2010 114 089 people were employed in the Polish mining industry. Number of 
employees decreased by 4 786.  
 In 2010 the mining industry of hard coal gained net financial result amounting at PLN -184 million. 
The result was lower by 896 million PLN in comparison to 2009. 
 Overall output of the hard coal sector in 2011 dimi nished by 0.5 Mt and amounted to 75.7 Mt. In 
2012 output of the hard coal sector increased by 3.5 Mt to 79.2 Mt. 
 As of 31.12.2011 114 235 people were employed in the Polish mining industry. Number of 
employees increased by 146. As of 31.12.2012, 113 256 people were employed in the Polish 
mining industry. Number of employees decreased by 979.  
 In 2011 the mining industry of hard coal gained net financial result amounting at PLN 
3 069 million. The result was higher by PLN 1 601 million in comparison to 2010. 
 In 2012 the gained net financial result amounting at PLN 1 657 million. The result was lower by 
PLN 1 412 million in comparison to 2011. 
 2.  Duration of the programme and period covered by the notification 
 
The programme has started with the beginning of 2009. The European Commission approved aid 
programme for years 2008 – 2010 (State aid N 575/07 – Poland – State aid for the Polish coal sector for the period 2008 – 2010). 
 
The programme has started in 2010 and was in forc e only during 2010. (State aid No N 653/2009 
– Poland – Investment aid for hard coal mining sector). 
 
The programme has started in the beginning of  2011. The European Commission approved aid 
programme for years 2011 – 2015 (SA.33013 Coal plan for the period 2011 - 2015).  
3.  Policy objective and /or purpose of the subsidy 
 
In 2007 a new strategy for the hard coal sector (now The Programme) has been developed and 
adopted by the Council of Ministers. The document  - The Strategy of Hard Coal Mining Industry 
Activities in Poland for 2007 – 2015- does not specify detailed restructuring measures, but sets directions with regard to the programme of mining industry activities which should constitute the 
basis for construction of strategy by coal companies – hard coal producers. Objectives of the new 
strategy:   - ensuring energy security of the country by satisfying the domestic demand for hard coal, 
including utilization of coal for production of liquid and gaseous fuels, 
 - maintaining competitiveness of Polish hard coal in conditions of free market economy, 
 
- ensuring stable deliveries of hard coal of the required quality to domestic and foreign 
customers, 
 
- utilization of modern technologies in the hard coal mining sector to improve price 
competitiveness, occupational safety, environmental protection and to create the basis for technological and scientific development. 
 G/SCM/N/253/EU/Add.20 
 
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  4.  Authority responsible for the subsidy and legislation under which it is granted 
 
The authority responsible for the realization of the programme is Minister of Economy.  
The legal basis for granting the aid was the Act of  7 September 2007 on functioning of hard coal 
mining in 2008 – 2015 (Journal of Law No 192, item 1379), together with implementing acts laying down detailed rules on the granting of aid: 
 
- Regulation of the Minister of Economy of 27 June 2008 on state grant envisaged for 
financing of mines closure, actions carried out after completion of total closure of mines as well as repair of mining damages caused by the operations of the mining plants (Journal of 
Law No 118, item 751); 
 - Regulation of the Minister of Economy of 27 June 2008 on state grant envisaged for the 
protection of neighboring mines against water, gas and fire hazards (Journal of Law No 118, 
item 752); 
 
- Regulation of the Minister of Economy of 27 J une 2008 on detailed principles of granting and 
payment of equivalent in money subsequent with  the legal title to the free of charge hard 
coal and the refund of the costs of carbon allowance paid in kind and leveling annuity (Journal of Law No 1185, item 753);  
 
5.  Form of the subsidy 
 
Grants and waiver of contributions to PF RON and charges and penalties payable to NFO ŚiGW for 
restructuring company – Spó łka Restrukturyzacji Kopal ń S.A. and support investments by grants. 
 
6.  Amount of subsidy granted 
 
Total subsidy granted in 2010 amounted to 774 982 020 PLN. Total subsidy granted in 2011 amounted to 407 635 250 PLN. In 2012 it was 404 652 660 PLN. 
 
7.  Beneficiaries 
 
Mining enterprises. 
 8.  Trade effect of the subsidy 
 The programme does not directly impact the foreign trade.   
9  EXEMPTIONS FROM EXCISE DUTY FOR FUELS, BIOFUELS AND BIOCOMPONENTS 
1. Description of the programme 
 
Exemptions from excise duty are established for producers of liquid fuels and liquid biofuels and 
granted by the Minister of Finance. Exemptions fr om excise duty covered petrol containing over 
2% of biocomponents, gas oil containing over 2% of biocomponents and biocomponents used as 
pure biofuels which met requirements set in specific regulations. 
 2. Duration of the programme and period covered by the notification 
 
This notification covers period 15 October 2009- 30 April 2011. 
 3. Policy objective and/or purpose of the subsidy 
 According to the Polish regulations the fuel pr oducers are obligated to implement the National 
Indicative Target arising from the Act of 25 Au gust 2006 on biocomponents and liquid biofuels, 
which means in practice introduction of a set proportion of biofuels to the market. In order to meet 
this obligatory targets producers have to sell biof uels and fuels with biocomponents at prices which 
are competitive when compared with oil fuels. Ex emptions from excise duty were established in 
order to recompensate fuel producers costs connect ed with blending biocomponents with oil fuels. G/SCM/N/253/EU/Add.20 
 
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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 regulation of Minister of Finance of 6 December 2008 on 
exemptions from excise duty (Journal of Laws No 3, item 11).   
5. Form of the subsidy  
 
Exemptions from excise duty covered:   
1. petrol containing over 2% of biocomponents (bioethanol) which met requirements set 
in specific regulations on the level of 1,565 PLN per each liter of the biocomponents added to that petrol,  
 
2. gas oil containing over 2% of biocomponents (methyl-esters) which met requirements 
set in specific regulations on the leve l of 1,048 PLN per each liter of the 
biocomponents added to that gas oil, 
 3. biocomponents used as pure biofuels which met requirements set in specific 
regulations on the level of 1 000 PLN per 1000 liters.  
 
6. Amount of the subsidy granted  
 
In 2009 the assistance granted (previous notifica tion and present notification) amounted at 
PLN 1 200 000 000.   
In 2010 the assistance granted for fuels and biofuels with biocomponents amounted at 
PLN 1 227 257 800 and for biocomponents used as pure biofuels amounted at PLN 272 788 700.   In 2011 - from 1 January to 30 April- the assi stance granted for fuels and biofuels with 
biocomponents amounted at PLN 357 000 000 and for biocomponents used as pure biofuels 
amounted at PLN 121 000 000.  
7. Beneficiaries  
 
Producers of liquid fuels and liquid biofuels. 
 
8. Trade effects of the subsidy 
 The programme does not directly impact the foreign trade. 
 
 
__________