G/SCM/N/284/EU/Add.21  
 
26 August 2015  
(15-4303)  Page: 1/17  
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 subsidy programmes 
of Poland . 
 
_______________ 
 
 G/SCM/N/284/EU/Add.21 
 
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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" ...................................................................................................................... ... 5 
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  
3   INCOME TAX ALLOWANCES FO R JOINT VENTURE ENTERPRISES ................................. 8  
4   THE PROGRAMME FOR SUPPORTING INVESTMENT OF MAJOR IMPORTANCE 
TO THE POLISH ECONOMY FO R THE YEARS 2011–2020 ................................................... 8  
5   SPECIAL ECONOMIC ZONES ....................................................................................... 11  
6   FINANCIAL SUPPORT OF NEW INVE STMENTS FROM THE ZONE FUND ....................... 14  
7   HARD COAL SECTOR PROGRAMME ............................................................................. 15  
8   EXEMPTION FROM EXCISE DU TY FOR RENEWABLE ENERGY ...................................... 16  
 
 G/SCM/N/284/EU/Add.21 
 
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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 (J ournal of Laws of 2012, item 657 with further 
amendments) the Minister of Finance, the Coun cil of the Ministers or Bank Gospodarstwa 
Krajowego may grant on behalf of the State Trea sury 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: 
o finance investment undertakings of local government units and micro, small 
and medium- sized entrepreneurs; 
o 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 co-operation; G/SCM/N/284/EU/Add.21 
 
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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% of the amount of the loan rema ining and 50% of interest and other costs 
directly relating to the loan and 50% of obligation incurred and resulting from the issue of bonds; exceptionally, in case of undertaking of special significance 
for national economy the Council of the Ministers may grant a guarantee or warranty 
exceeding 50%; 
- the Bank Gospodarstwa Krajowego may grant the guarantee and warranty to the 60% 
of the amount of the loan remaining and 60% of interest and other costs directly 
relating to the loan and 60% 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 2013-2014. 
 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 (J ournal of Laws of 2012, item 657 with further 
amendments). 
 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 2013: 
 
- five guarantees for foreign entities for the repayment of loans were granted at value 
of PLN 9 009 774 560; 
- one guarantee for national entity for the fulfillment of obligations resulting from 
issuing of bonds and interest arising from bonds was granted at value of PLN 1 950 000 000; G/SCM/N/284/EU/Add.21 
 
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  Total amount guarantees granted in 2013 was PLN 10 959 774 560. 
 In 2014:  
- eight guarantees for foreign entities for the repayment of loans were granted at value 
of PLN 13 099 548 600; 
- two guarantees for national entities for the fulfillment of obligations resulting from 
issuing of bonds and interest arising from bonds was granted at value 
of PLN 3 778 800 000; 
 Total amount guarantees granted in 2014 was PLN 16 878 348 600. 
 
The expenses in 2013 resulting from guarant ees granted by the State Treasury equaled 
PLN 1 917 733 and referred to the payment of princi pal. In 2014 there were no expenses resulting 
from guarantees granted by the State Treasury und er the provisions of the Law of 8 May 1997 on 
guarantees and warranties granted by the Stat e Treasury and by certain legal persons. 
 
7.  Beneficiaries 
 
Guarantees granted by the State Treasury for the repayment of bank loans and for the fulfillment 
of obligations resulting from issuing of bo nds are financing the following undertakings: 
 
In 2013:  
 projects concerning railway sector  
29% 
  projects concerning road sector  
71% 
 
In 2014:   projects concerning railway sector  
20% 
 
 projects concerning road sector  
80% 
 
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 person s (Journal of Laws of 2012, item 657 and 2013, 
item 198 as last amended), the BGK can grant guar antees, on its own risk, in the framework of 
the governmental programmes.  
 
2.1  Programme "Support of the entrepreneur ship 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 on 14 February 2013 and on 21 October 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. G/SCM/N/284/EU/Add.21 
 
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  The BGK grants guarantees in cooperation wi th 23 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 guarantee 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 programme. However portfolio loan guarantees in the form of de minimis  aid can be granted by the BGK to the end of 2016. Present notification covers 
period 2013-2014. 
 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 bases 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 repaym ent of credits (Journal of Laws of 2014, 
item 790 and 1781).  
 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 for micro, small and medium-sized enterprises; 
d. guarantees for adequate performance of contracts (performance guarantees); 
e. counter-guarantees for the repayment of guar antees 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, till the end of 2014, BGK granted 105 100 guarantees for the amount of 
17,2 billon PLN, including 103 161 portfolio de minimis  guarantees for the amount of 
16,68 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.   G/SCM/N/284/EU/Add.21 
 
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  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 (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. 
 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 represente d 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 2011-2014. 
 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 sureties of loan repayment allocated for: 
 
a. employee's leasing;  
b. other forms of privatization; 
c. purchase of the company or its organized part within the bankruptcy proceeding.  
6. Amount of subsidy granted 
 
So far BGK granted no guarantees within the programme. 
 
7. Beneficiaries  
 
The companies with the share capital covere d by employees or local-government units. 
 G/SCM/N/284/EU/Add.21 
 
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  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).  
 
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 exercising the right to the tax allowance in the 
first year when it gains profit.  
 2.  Duration of the programme and period covered by the notification 
 Such income tax allowances are in force since 1993 until the quota is used up. This notification covers period 2013-2014.   
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 13 396 000. In 2011 the assistance granted 
amounted to PLN 27 529 000. In 2012 the assistance granted amounted to PLN 42 214 000. In 2013 the assistance granted amounted to PLN 34 661 000. No data available for 2014.  
7. Beneficiaries  
 
In 2010 income tax allowances were granted to 5 legal entities. In 2011 income tax allowances 
were granted to 4 legal entities. In 2012 income tax allowances were granted to 4 legal entities. 
In 2013 income tax allowances were granted to 5 legal entities. No data available for 2014.  
8.  Trade effects of the subsidy 
 
The programme does not directly impact the foreign trade.  
4  THE PROGRAMME FOR SUPPORTING INVESTMENT OF MAJOR IMPORTANCE TO THE 
POLISH ECONOMY FOR THE YEARS 2011–2020  
1. Description of the programme 
 
The Programme for Supporting Investment of Major Importance to the Polish Economy for the Years 2011–2020 (further referred to as the Programme) provides for ad hoc  regional investment 
aid. The Programme entered into force on 5 July 2011. 
 G/SCM/N/284/EU/Add.21 
 
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  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 level, 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 Regulation); 
- 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 inve stors fulfilling the abovementioned criteria. All 
applications are subject to the decision of the Interministerial Committee for Investment of Major 
Importance to the Polish Economy and the Minister of Economy.  
2. Duration of the programme and period covered by the notification 
The Programme for Supporting Investment of Major Importance to the Polish Economy for the 
Years 2011–2020 covers the period of 2011-2020.  
The state aid agreements signed with beneficiaries only in 2012, cover the following periods: 
  2012-2013 – 2 agreements 
 2012-2014 – 6 agreements 
 2012-2015 – 1 agreement  2012-2016 – 2 agreements 
 
State aid granted under the Programme in the period 2013-2014, covers the following periods (no. of agreements signed with beneficiaries):  
 2013-2014 : 4 
 2013-2015 : 5 
 2013-2016 : 1 
 2013-2017 : 1 
 2014-2015 : 1 
 2014-2016 : 4 
 2014-2017 : 4 
 2014-2018 : 1 
 2015-2016 : 1 
 -    2016: 1 
 2015-2018 : 1 
 2015-2019 : 2 
 2016-2017 : 3 
 2016-2019 : 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.  G/SCM/N/284/EU/Add.21 
 
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  Increasing the competitiveness and technologi cal 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 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 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 Programme for Supporting Investment of Major Importance to the 
Polish Economy for the Years 2011–2020. 
 
5. Form of the subsidy 
 
The subsidy is granted in the form of a direct grant. 
 
6. Amount of subsidy granted 
 The amount of regional aid which may be granted to an entrepreneur is contingent upon the 
following: 
 
- Location of the investment project; 
- Amount of investment expenditure; or  
- Costs of employment of new staff; - Size of the undertaking applying for regional aid. 
 
The maximum amount of aid granted cannot ex ceed the maximum regional aid intensity. 
 In 2012 the Minister of Economy signed 11 agreements with beneficiaries of the Programme. The 
total value of the state aid awarded in these agreements amounted to PLN 56.8 million. 
 In 2013 the Minister of Economy signed 11 agreements with beneficiaries of the Programme. The 
total value of state aid awarded in these agreements amounted to PLN 26.9 million. 
 In 2014 the Minister of Economy signed 20 agreements with beneficiaries of the Programme. The 
total value of state aid awarded in the 2014 ag reements amounted to PLN 211.2 million. 
 7. Beneficiaries 
 
All investors, irrespective of the size and the country of origin, planning to execute investment 
projects in Poland, satisfying 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. 
 G/SCM/N/284/EU/Add.21 
 
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  5  SPECIAL ECONOMIC ZONES 
a. Regional Aid Scheme for enterprises conducting a business activity in Special 
Economic Zones under a permit issued before 1 January 2001; 
b. Regional Aid 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 activity in Special 
Economic Zones under a permit issued  from 1 January 2007 to 30 June 2014; 
d. Regional Aid Scheme for enterprises conducting a business activity in Special 
Economic Zones under a permit issued from 25 December 2014 to 31 December 2020; 
e. Regional Aid Scheme in a form of  exemption from real estate tax granted to 
entrepreneurs other than small and medium-sized ones conducting a business activity in 
Special Economic Zones under a permit issued before 1 January 2001; 
f. Regional Aid Scheme in a form of remi ssion 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 conducting economic activity in the zone, and - will invest at least EUR 100,000. 
 
The value of state aid in SEZs depends on eligible costs (that is two-year wage costs arising from job creation or/and investment costs) and the maximum state aid intensity in the given region 
(the percentage of eligible costs). 
 The support may be granted together with other 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. At the end of  2014 the total area of all the 14 zones amounted 
to 18 134 ha. 
 
2.  Duration of the programme and period covered by the notification  
 
The aid scheme submitted to the European Commission (No. X193/2009) was binding from 2007 
to 30 June 2014. The new aid scheme has come into force on 25 December 2014.  This notification covers aid granted in the years 2013 and 2014.  
 
3.  Policy objective and/or purpose of the subsidy 
 
Supporting initial investment and job creation in SEZs related to initial investment in SEZs. 
 4.  Authority responsible for the subsidy and legislation under which it is granted 
 Authority responsible for the programme is the Minister of Economy.   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 2015 
item 282, consolidated version); G/SCM/N/284/EU/Add.21 
 
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  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 pe rmit for carrying out business activity within 
special economic zones (Journal of Laws no 232, item 1548, of 2010 no 15, item 78, 
of 2013 item 1727, of 2014 item 1755); 
d. 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, of 2014 item 1444); 
e. 14 Regulations of the Council of Ministers:  
- act of 15 December 2008 on the Kamienna Góra special economic zone (Journal of 
Laws of 2014 item 1423, consolidated version); 
- act of 15 December 2008 on the Kraków sp ecial economic zone (Journal of Laws of 
2014 item 714, of 2014 item 726); 
- act of 15 December 2008 on the Katowice special economic zone  (Journal of Laws of 
2014 item 229, of 2014 item 728); 
- act of 15 December 2008 on the Kostrzy ńsko-Słubicka special economic zone (Journal 
of Laws of 2014 item 1714, consolidated version); 
- act of 15 December 2008 on the Legnicka special economic zone  (Journal of Laws of 
2014 item 704, of 2014 item 725); 
- act of 15 December 2008 on the Łódzka special economic zone (Journal of Laws of 
2014 item 706, of 2014 item 723); 
- act of 15 December 2008 on the Mielec special economic zone (Journal of Laws of 
2014 item 1431, consolidated version); 
- act of 15 December 2008 on the Pomorska sp ecial economic zone (Journal of Laws of 
2014 item 234, of 2014 item 389, of 2014 item 724); 
- act of 15 December 2008 on the S łupska special economic zone  (Journal of Laws 2014 
item 1659, consolidated version); 
- act of 15 December 2008 on the "Starachowice" special economic zone  (Journal of 
Laws of 2014 item 1248, consolidated version); 
- act of 15 December 2008 on the Suwalska special economic zone (Journal of Laws of 
2014 item 1103, consolidated version); 
- act of 15 December 2008 on the Tarnobrzeska special economic zone (Journal of Laws 
of 2014 item 67, of 2014 item 199); 
- act of 15 December 2008 on the Wa łbrzyska special economic zone  (Journal of Laws 
of 2014 item 555, of 2014 item 572, of 2014 item 729); 
- act of 15 December 2008 on the Warmi ńsko-Mazurska special economic zone (Journal 
of Laws of 2014 item 1725, consolidated version). 
 
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 2012 the total aid amounted to PLN 1 647,88 million (including PLN 14,54 million of real estate 
tax exemptions granted to large entrepreneurs who had obtained the permit before 1 January 2001) and in 2013 - PLN 2 303,35 million (including PLN 14,21 million of real estate tax exemptions granted to the above-mentioned entrepreneurs). 
 
The data for 2014 is not available yet.   
7.  Beneficiaries  
 
In the period 2013-2014 the aid was granted to the following groups of the entrepreneurs: 
 G/SCM/N/284/EU/Add.21 
 
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  a. Large entrepreneurs who had obtained the permit before 31 December 1999 
They were entitled to the tax exemption that amou nted 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 January 2001 to 31 December 2006 
They 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 above-mentioned costs. 
 Accordingly, in Cracow, Gda ńsk and Wroc ław 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: 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-sized entrepreneurs – 60% of the above-mentioned costs; -- for small entrepreneurs – 70% of the above-mentioned 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%.  
d. Entrepreneurs who obtained the permit from 25 December 2014 
They were entitled to tax exemptions that amounted to: 
 
-  on the areas belonging to the following provinces: Lubelskie, 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-P łocki, Ostro łęcko-Siedlecki, Radomski 
and Warszawski Wschodni the above-mentioned rations amounted to 35%, 45% and 
55%; 
-  on the areas belonging to provinces: Dolno śląskie, 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 capi tal city of Warsaw – 15%, 25% and 35%. 
 
8.  Trade effect of the subsidy  
 
There are no trade effects of subsidies granted in the SEZs. 
 G/SCM/N/284/EU/Add.21 
 
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  6  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. 
 2. Duration of the programme and period covered by the notification 
 The aid scheme submitted to the European Commi ssion was binding from 2007 to 30 June 2014. 
The new aid scheme did not come into force in 2014. 
 
This notification covers the period of 2013 – 2014.   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,  of 2004 no 123, item 1291 and no 273, item 
2703, of 2005 no 184, item 1539, of 2006 no 141, item 997, of 2013 item 1646, of 2014 item 1854); 
- Regulation of the Council of Ministers of 21 March 2006 on granting support of new 
investment from Zone Fund (Journal of Laws no 59, item 409, of 2007 no 45, item 289 and of 2010 no 23, item 117, of 2013 item 1728). 
 
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 2013 amounted to PLN 612 800 and in 2014 – PLN 7 012 363. 
 7. Beneficiaries 
 
1. Entrepreneurs who conduct a business acti vity 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; 
2. Economic entities in which the entrepreneurs referred to in item 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, holds at least 90% of shares. 
 G/SCM/N/284/EU/Add.21 
 
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  8.  Trade effect of the subsidy 
 
The programme does not directly impact the foreign trade.  
7  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.  
Over the years 2013-2014 no coal mine was liquidated. 
 Overall output of the hard coal sector in 2013 diminished by 2,7 Mt and amounted to 76.5 Mt.  
 
As of 31.21.2013 108 837 people were employed in the Polish mining industry. Number of 
employees decreased by 8 707.   
Overall output of the hard coal sector in 2014 dimi nished by 4,0 Mt and amounted to 72.5 Mt. As 
of 31.12.2014 102 936 people were employed in th e Polish mining industry. Number of employees 
increased by 5 901.  
 
In 2013 the mining industry of hard coal gained net loss in amount of PLN 273 million. The result 
was lower by PLN 1 905 million in comparison to 2012. 
 
In 2014 the mining industry of hard coal gained net loss in amount of PLN 1 342 million. The result was lower by PLN 1 069 million in comparison to 2013.  
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 (The Programme) has been developed and adopted by the Council of Ministers. Document called  '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/284/EU/Add.21 
 
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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 the 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 June 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 2013 amounted to 416 116  000 PLN. Total subsidy granted in 2014 
amounted to 413 489 710  PLN. 
 7.  Beneficiaries 
 Mining enterprises.  
8.  Trade effect of the subsidy 
 
The programme does not directly impact the foreign trade. 
 
8  EXEMPTION FROM EXCISE DUTY FOR RENEWABLE ENERGY 
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 
 
This notification covers period 1 January 2011-31 December 2014. The Programme was introduced 
in the Excise Tax Act which was adopted on 6 December 2008.  3.  Policy objective and/or purpose of the subsidy 
 Directive 2009/28/EC of the European Parliame nt 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 renewabl e sources in its gross final consumption for 2020. 
 
The exemption from excise duty for renewable en ergy was established in order to facilitate 
achievement of the above-mentioned national target by 2020.  G/SCM/N/284/EU/Add.21 
 
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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 Act on exci se duty of 6 December 2008 (Journal of Laws 
No 3, item 11, with further amendments). 
 5. Form of the subsidy  
 Exemptions from excise duty.  
 6. Amount of the subsidy granted 
 * The amount of the subsidy granted was calculated  on the basis of the renewable energy amount 
(MWh) produced yearly and multiplied by the rate of the excise tax (20 z łotych per MWh) that 
would be levied if not the subsidy programme. 
 ** With the use of the data of Energy Regulato ry Office, the amount of the subsidy granted 
specified below was calculated at its highest - potentially possible - amount. The refusals to issue a 
certificate of origin, as well as the requests that are still in progress, have to be taken into account when calculating the final amount of the subsidy granted.  
2011  
 
259 539 840, 94 PLN 
 
2012 
 
321 900 127, 24 PLN 
 2013 
 
311 274 446, 88 PLN 
 2014 
 265 765 275, 84 PLN  
7. Beneficiaries  
 
Renewable energy producers.  
8. Trade effects of the subsidy 
 
The programme does not impact the foreign trade. 
 
  
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