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| Investment possibilities
Preferred investment projetcs:
there are no limits as to the preferred investment projects, however, business activities associated with the textile, food processing, construction industry, chemical and biochemical production, hotel and gastronomic services are promoted
Tax concessions and other advantages:
Income tax relief
Companies seated in and conducting operations on the territory of the Subzone are entitled to the following income tax relief:
- 50% investment expenses for large corporations
(related to investment outlays or expenses equivalent to the cost of work stations for new employees over a period of 2 years)
- 65% investment expenses for small and medium-sized enterprises
(related to investment outlays or equivalent to the cost of work stations for new employees over a period of 2 years)
Eligibility
1. Investment outlays of minimum EUR 100,000
2. Fixed assets in virtue of which tax relief was granted must be maintained over a period of minimum 5 years
3. The declared employment level in virtue of which tax relief was granted must be maintained over a period of minimum 5 years
4. Minimum 25% of total expenses related to the new investment must be allocated from own resources.
The investor chooses one of the available tax relief options (investment outlays or employment costs). The relief becomes applicable as of the month following the month in which the investor was charged with investment expenses or employment costs until depletion. Public grant resources will be cumulated regardless of their purpose or form.
In an attempt to meet the investors' needs, the local authorities released investors creating new jobs in the given project from real estate tax pursuant to Resolution no. LXV/302/05 of the Lubin Municipal Council:
- over a period of 2 years - for investors who create 3 to 5 new jobs,
- over a period of 3 years - for investors who create 6 to 12 new jobs,
- over a period of 4 years - for investors who create 13 to 20 new jobs,
- over a period of 5 years - for investors who create more than 20 new jobs.
Annual real estate tax rates (resolution no. XLVIII/234/04 04 of Lubin Municipal Council of 23 November 2004):
- industrial areas: PLN 0.66/sq m
- real estate: PLN 17.98/sq m
- other structures: 2% of value
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Lubin
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