The conditions of doing business in the Pomeranian Special Economic Zone are specified by the regulations of the Act from October 20th 1994 on special economic zones and by the decree of the Cabinet of Ministers of September 14, 2004 on the Pomeranian Special Economic Zone with subsequent alterations and the regulations concerning public assistance of Aprei 30, 2004 together with published executive regulations related to the above.

Pursuant to the regulations specified above, the permit for doing business in the Zone, which is issued by its Administrator, authorizes the entrepreneur to use public aid.

The permit issued after a tender or negotiations carried out pursuant to a public invitation, specifies the subject of business and the conditions concerning especially the following:

• making by an investor in the area of the Zone an investment whose value exceeds  a given amount,
• employing by an investor doing business in the area of the Zone a given number of employees for a specified period of time.

The entrepreneurs having the permit to do business in the Pomeranian Special Economic Zone are exempted from income tax due to:

• investment costs specified in the permit
  and/or
• level of employment specified in the permit.

The volume of income, which is exempted from income tax, is calculated as the quotient of the volume of public aid and the rate of income tax valid on the day of giving permit.

 The exemption is valid from the month in which the entrepreneur incurred investment costs or labour costs, till they run out.

 The permit expires with the end of the period for which the zone was established or on the day of expiry of the permit given to the entrepreneur which is specified above.

Public aid for entrepreneurs
 
Public aid for entrepreneurs is granting, directly or indirectly, financial profit to specified entrepreneurs, due to which they are favoured as compared to their competitors, especially by giving to these entrepreneurs or covering on their behalf the outlays coming from public means or reducing the amount of money which they should pay to the sector of public finances.

Regional aid is the aid whose basic condition is doing business in a specific area.

The regional public aid is granted as an exemption from income tax given to the entrepreneurs who obtained permits for doing business in the Pomeranian Special Economic Zone.

The entrepreneurs doing business due to the permit obtained are obliged to notify the Office for Protection of Competitiveness and Consumers about the aid granted to them.

Tax exemptions
 
The entrepreneur who meets the conditions specified in the licence may obtain regional aid in the form of tax exemptions due to:

• costs of a new investment and/or
• creating new jobs

 
The aid for new investments may be granted together with the aid for creating new jobs, provided that the total volume of the aid does not exceed the maximal volume of the aid. 

You will find detailed information on the amounts of assistance within the Pomeranian Special Economic Zone in the enclosures.