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Key investment incentives

Key investment incentives. Jacek Kachel – Senior Manager Outsourcing Conference Warsaw, 11 May 2005. Eligible regions based on GDP per capita against average GDP per capita in EU territory . CELE: analiza prawidłowości realizowanych przez Spółkę transakcji

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Key investment incentives

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  1. Key investment incentives Jacek Kachel – Senior Manager Outsourcing Conference Warsaw, 11 May 2005

  2. Eligible regions based on GDP per capita against average GDP per capita in EU territory. • CELE: • analiza prawidłowości realizowanych przez Spółkę transakcji • zapewnienie poprawności kalkulacji zobowiązań z tytułu VAT • optymalizacja przepływów pieniężnych Spółki • -odroczenie powstania obowiązku podatkowego • -szybszy zwrot podatku VAT • FORMA I CZAS REALIZACJI: • przegląd VAT może zostać zrealizowany jako: • pojedynczy projekt • stanowić część przeglądu podatkowego w szerszym zakresie • nasza praca może zostać zaprezentowana w formie memorandum, podręcznika lub prezentacji w zależności od potrzeb klienta investments investments investments

  3. Regional Aid Map Level of public aid for service center • All regions areeligible in Poland • 50% of eligible expenses • 40% in Kraków, Wrocław, Gdańsk, Gdynia, Sopot • 30% in Warszawa, Poznań • Eligible expenses: • investment expenses, or • two-year employment costs

  4. Shared Service Centers in Poland Key investment incentives: • Tax incentives in Special Economic Zones • Government grants for employment • Cash grants for investment and employment (Structural Funds) • Employee training grants (Structural Funds) • Local incentives (e.g. property tax exemption)

  5. Shared Service Centers in Poland Why? • Market economy • Language abilities • Educated workforce • Cost of labor • Established law • Investment incentives Who? • Philips (Łódź) • General Electric (Łódź) • IBM (Kraków) • Lufthansa (Kraków) • Thomson (Warszawa) • Citigroup (Olsztyn) • Exult (Kraków) • Tchibo (Warszawa)

  6. Shared Service Centers in Poland Sample calculation of public aid package Assumptions: • Investment value = EUR 20 m • New employment = 500 jobs • Public aid limit = EUR 10 m Public aid available: • Investment grant EUR 5,0 m • Employment grant EUR 2,0 m • Tax incentives up to EUR 3,0 m TOTAL EUR 10,0 m

  7. Tax incentives in Special Economic Zones

  8. Tax incentives in Special Economic Zones Eligible activities (since March 2005): • Information Technology • Research and Development • Accountancy and Auditing • Bookkeeping (except for tax returns) • Technical Research and Analysis • Call Centers

  9. Tax incentives in Special Economic Zones • Corporate Income Tax exemption public aid up to 50% of eligible expenses • General conditions: minimum investment value EUR 100 thousand maintaining new jobs for at least 5 years • Investment project must be located in SEZs • For large investment any preferred site can be selected to benefit from tax incentives investment value EUR 40 m, or new employment at least 500 new jobs

  10. Słupska Pomorska Suwalska Warmińsko - Mazurska Kostrzyńsko - Słubicka Legnicka Łódzka Starachowicka Kamiennogóska Tarnobrzeska Wałbrzyska Euro-Park Mielec Katowicka Krakowski Park Technologiczny Tax incentives in Special Economic Zones Location of Economic Zones in Poland

  11. Cash grants for investmentand employment

  12. Investment and employment grants Investment grant • up to 25% of eligible investment expenses (32,5% for SMEs) • eligible expenses:tangible and intangible assets Employment grant • up to EUR 4,000 per one new employee • eligible expenses: two-year employment costs 12 Investment incentives in Poland ©2005 Deloitte & Touche Doradztwo Podatkowe sp. z o.o.

  13. Investment and employment grants Beneficiaries: • large enterprises; SMEs Investment location: • all regions in Poland (including Special Economic Zones) Investment value: • no minimal value eligibility Investor’s own share: • contribution of at least 25% 13 Investment incentives in Poland ©2005 Deloitte & Touche Doradztwo Podatkowe sp. z o.o.

  14. Investment and employment grants Where and when to file application: • Two application rounds in 2005: • January • June • Application form available on: www.wkp.gov.pl • Completed applications along with necessary enclosures are either filed in person or sent by post to: Ministerstwo Gospodarki i Pracy (Ministry of Economy and Labor) pl. Trzech Krzyży 3/5 00-507 Warszawa

  15. Government grants for employment

  16. Government grantsforemployment • Employment grants for new jobs related to service centers • Higher amounts in case of hiring university graduates • Higher amounts in case of hiring the unemployed

  17. Contact: Jacek Kachel, MBA Senior Manager Public Aid Services Group phone: +48 12 43012 16 fax: +48 12 421 74 37 mobile: +48 601 800 536 e-mail: jkachel@deloitteCE.com Address: Deloitte & Touche Doradztwo Podatkowe sp. z o.o. ul. Retoryka 1 31-108 Kraków www.deloitte.com/pl/podatki .

  18. Member of Deloitte Touche Tohmatsu Deloitte & Touche Doradztwo Podatkowe sp. z o.o.

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