{"id":2686,"date":"2023-07-07T05:58:40","date_gmt":"2023-07-07T05:58:40","guid":{"rendered":"https:\/\/btla.eu\/tax-advisory\/tax-reliefs-and-exemptions\/"},"modified":"2023-08-22T10:44:44","modified_gmt":"2023-08-22T10:44:44","slug":"tax-reliefs-and-exemptions","status":"publish","type":"page","link":"https:\/\/btla.eu\/en\/tax-advisory\/tax-reliefs-and-exemptions\/","title":{"rendered":"Tax reliefs and exemptions"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; background_image=&#8221;https:\/\/btla.eu\/wp-content\/uploads\/2023\/06\/PRAWO-2.png&#8221; custom_padding=&#8221;||104px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; max_width=&#8221;1536px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; 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_module_preset=&#8221;default&#8221; header_font=&#8221;Exo||||||||&#8221; header_text_align=&#8221;center&#8221; header_font_size=&#8221;36px&#8221; header_2_font=&#8221;Exo||||||||&#8221; header_2_text_align=&#8221;center&#8221; header_2_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; header_2_font_size=&#8221;36px&#8221; header_text_align_tablet=&#8221;center&#8221; header_text_align_phone=&#8221;center&#8221; header_text_align_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22header_2_text_color%22%93}&#8221;]<\/p>\n<h1><span>Tax reliefs and exemptions<br \/><\/span><\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;85%&#8221; max_width=&#8221;1536px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; 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admin_label=&#8221;About&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;15px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Exo|600|||||||&#8221; header_2_font=&#8221;Exo|600|||||||&#8221; header_2_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; header_2_font_size=&#8221;30px&#8221; header_2_text_align_tablet=&#8221;&#8221; header_2_text_align_phone=&#8221;center&#8221; header_2_text_align_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22header_2_text_color%22%93}&#8221;]<\/p>\n<h2><span>Tax reliefs and exemptions<\/span><\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Exo|300|||||||&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;justified&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span>For effective tax management, BTLA supports entrepreneurs in safe use of reliefs and exemptions available to them. This applies to growing companies as well as those who are just planning to start or expand their business. As part of our services, we offer customized solutions:<\/span><\/p>\n<p><span><\/span><\/p>\n<ul>\n<li><span>Research and Development (R&amp;D) Tax Credit,<\/span><\/li>\n<li><span>IP BOX,<\/span><\/li>\n<li><span>Income from qualified intellectual property rights,<\/span><\/li>\n<li><span>Special Economic Zones,<\/span><\/li>\n<li><span>Polish Investment Zone.<\/span><\/li>\n<\/ul>\n<ul><\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/btla.eu\/wp-content\/uploads\/2023\/07\/uslugi-doradcze-dla-biznesu-podatki-ksiegowosc-prawo-finanse-4.jpg&#8221; title_text=&#8221;us\u0142ugi doradcze dla biznesu podatki ksi\u0119gowo\u015b\u0107 prawo finanse (4)&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;rgba(184,160,118,0.51)&#8221; box_shadow_style=&#8221;preset1&#8243; box_shadow_vertical=&#8221;1px&#8221; box_shadow_blur=&#8221;4px&#8221; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/btla.eu\/wp-content\/uploads\/2023\/07\/uslugi-podatkowe-prawne-i-ksiegowe-dla-firm-1.jpg&#8221; title_text=&#8221;us\u0142ugi podatkowe prawne i ksi\u0119gowe dla firm (1)&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;29px|||||&#8221; hover_enabled=&#8221;0&#8243; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;rgba(184,160,118,0.51)&#8221; box_shadow_style=&#8221;preset1&#8243; box_shadow_vertical=&#8221;1px&#8221; box_shadow_blur=&#8221;4px&#8221; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Exo|600|||||||&#8221; header_2_font=&#8221;Exo|600|||||||&#8221; header_2_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; header_2_font_size=&#8221;30px&#8221; header_2_text_align_tablet=&#8221;&#8221; header_2_text_align_phone=&#8221;center&#8221; header_2_text_align_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22header_2_text_color%22%93}&#8221;]<\/p>\n<h2><span>Special Economic Zones<\/span><\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Exo|300|||||||&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;justified&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span>Special Economic Zones refer to specific, uninhabited areas of the country. Conducting business activity takes place in special conditions in administratively separated areas. For what purpose can they be established? First of all, they accelerate the economic development of the part of the country where they are located. Therefore, e.g. create new jobs, affect the development of new technical and technological solutions and their use in the national economy, develop specific areas of economic activity and exports, increase the competitiveness of manufactured products and services, affect the development of existing industrial assets and economic infrastructure, as well as unused resources natural resources while maintaining ecological balance, are also attractive to foreign investors.     <\/span><\/p>\n<p><span><\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Exo|600|||||||&#8221; header_text_align=&#8221;center&#8221; header_2_font=&#8221;Exo|600|||||||&#8221; header_2_text_align=&#8221;center&#8221; header_2_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; header_2_font_size=&#8221;30px&#8221; header_2_text_align_tablet=&#8221;&#8221; header_2_text_align_phone=&#8221;center&#8221; header_2_text_align_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22header_2_text_color%22%93}&#8221;]<\/p>\n<h2><span>Special Economic Zones &#8211; tax exemptions<\/span><\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Exo|300|||||||&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;justified&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span>Permission to conduct business in Special Economic Zones is the basis for benefiting from public assistance, provided in accordance with the law. The tax exemption is an expression of this aid, and it may not exceed its maximum amount as determined by the Council of Ministers by decree.<\/span><\/p>\n<p><span>In the permit we will find the subject of economic activity and the conditions that relate to: employment by the entrepreneur for a certain period of time of a certain number of employees; making investments by the entrepreneur in the zone with a value exceeding a certain amount; investment completion date; the maximum amount of eligible investment costs and two-year eligible labor costs. <\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Exo|300|||||||&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;justified&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span>As well as requirements in the event that the full implementation of a commenced investment will require the area of the zone to be increased by no more than 2 ha, then part of the zone may include land owned or perpetual usufruct by entities other than the State Treasury, a sole proprietorship of the State Treasury, local government units or unions municipal, with their consent.<\/span><\/p>\n<p><span>Income from business activity conducted in the SEZ under the above-mentioned permit, obtained by legal persons or natural persons conducting business activity, is exempt from income tax, respectively on the principles set out in the provisions on corporate income tax or in the provisions on personal income tax physical.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax reliefs and exemptionsTax reliefs and exemptionsFor effective tax management, BTLA supports entrepreneurs in safe use of reliefs and exemptions available to them. This applies to growing companies as well as those who are just planning to start or expand their business. As part of our services, we offer customized solutions: Research and Development (R&amp;D) [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":2521,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-2686","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax reliefs and exemptions - BTLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/btla.eu\/en\/tax-advisory\/tax-reliefs-and-exemptions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax reliefs and exemptions - BTLA\" \/>\n<meta property=\"og:description\" content=\"Tax reliefs and exemptionsTax reliefs and exemptionsFor effective tax management, BTLA supports entrepreneurs in safe use of reliefs and exemptions available to them. 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