| Investment possibilities
Preferred investment projects
- new investments in recovered industrial areas
- tourist facilities (hotels, restaurants, etc.)
- sports and recreation facilities
Tax concessions and other advantages
Częstochowa, an offer for investors public help in the form of:
1. De minimis help:
De minimis help means that the quota of aid obtained by an entrepreneur during three consecutive years does not exceed EUR 100,000 gross.
Public help can be granted in three forms:
* tax arrears cancellation
* spreading tax dues or tax arrears into installments
* deferring tax or tax arrears payment date
* exemption from real estate tax. Entrepreneurs can apply for exemption from tax related to new investment, for the period of 1 year - under the condition of creating at least 20 workplaces, or for the period of 2 years - under the condition of creating at least 50 workplaces.
2. Help within block exemptions:
Upon the request of a taxpayer (debtor), in cases justified by taxpayer's significant interest, the tax authority may grant aid:
– for employment – according to the regulation issued by the Cabinet, dated April 21, 2004, on detailed conditions of granting help for employment, within some tax allowances (Dz. U. Nr 95, poz. 956),
– for trainings - according to the regulation issued by the Cabinet, dated April 21, 2004, on detailed conditions of granting help for trainings, within some tax allowances Dz. U. Nr 95, poz. 955),
– for small and medium enterprises – according to the regulation issued by the Cabinet, April 21, 2004, on detailed conditions of granting help to small and medium enterprises within some tax allowances (Dz. U. Nr 95, poz. 954),
3. Regional help aiming at creation of new workplaces related to the realisation of new investment, according to the resolution by Częstochowa City Council, no 787/XLIX/2005, dated September 19, 2005, pertaining to tax exemption of real estate located in the Special Economic Area.
Entrepreneurs can apply for real estate tax exemption under the condition they create at least 25 new workplaces related to the realisation of a new investment in Special Economic Area, or they plan to carry a large investment project, i.e. of value exceeding EUR 50 million.
4. Help related to engaging unemployed:
Granted according to the rules of the Act on propagation of employment and labour market institutions (Dz. U. z 2004 r. Nr 99, poz. 1001 with further changes).
Statutory allowances:
The entrepreneur, upon the Act on taxes and local dues of January 12, 1991,
(i.e. Dz. U. Nr 9, poz. 84, with changes), is exempted from tax-paying liability in the tax year, in which the building is put to service.
Active attitude of the authorities and self-government administration towards:
- readiness to closely cooperate with an investor and provide them with assistance in the process of applying for permissions and consents required by law in city intuitions, participating in the process of preparing an investment, as well as recommending the investor during administrative proceedings carried by other organs;
- constant availability of a broad and up-to-date investment offer, comprising grounds offered for public or private investments in the forms of: perpetual usufruct or long lease with option to sell, and as contribution in-kind for the company;
- availability of industrial grounds for "green filed" investments, located in the Area of Economic Activity of Częstochowa, located in the region of Special Economic Area;
- help in seeking and obtaining objects and real estate not included in an up-to-date investment offer, in accordance with investor's declared needs and expectations;
- adjusting information activities to investor's needs and executing potential projects according to the rules of public-private partnership, which includes participation in the costs of territorial development and preparation of investment grounds;
- preparing solutions which will constantly broaden the investment offer – the project of Industrial Park in Częstochowa, comprising more than 100 hectares of improved grounds meant for investments.
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