Global

Details

  • Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 8/2/2013

Poland - SEZ regime, related tax benefits extended to 2026 

August 2: New regulations in Poland, published 23 July 2013, extend the special economic zone (SEZ) regime until the end of 2026. Thus, the related exemption from corporate income tax is also extended for eligible companies operating under the SEZ regime.

Previously, the SEZ regime was set to expire at the end of 2020.


The new regulations (effective 14 days from their date of publication in the official journal) effectively extend the period of time that companies can benefit from a corporate income tax exemption.


The regulations do not include transitional rules specifying how this extended period of SEZ activity would apply to companies that already have an SEZ permit. It appears that companies already in possession of SEZ permits that do not contain any reference to a set period of time for the permit’s validity may be able to use these permits until 2026.


Read a July 2013 report [PDF 1 MB] prepared by the KPMG member firm in Poland: The activity of Special Economic Zones has been extended until 2026




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