The Act Of 20 October 1994 On Special Economic Zones

Original Language Title: USTAWA z dnia 20 października 1994 r. o specjalnych strefach ekonomicznych

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Chapter 1 General provisions article 1. 1. [scope], the Act sets out the principles and the establishment of special economic zones on the territory of the Republic of Poland, the management of such zones and the specific terms and conditions for conducting business in their territory.

Article. 2. [the definition] a special economic zone, hereinafter referred to as "the zone", is removed in accordance with the provisions of the Act, part of the uninhabited territory of the Republic of Poland, in which economic activity may be carried out on the principles laid down by law.

Article. 3. [the objectives of establishing the zone] Zone can be established in order to speed up the economic development of part of the territory of the country, in particular by: 1) the development of certain economic activities;

2) development of new technical and technological solutions and their use in the national economy;

3) export development;

4) enhancing the competitiveness of manufactured products and services;

5) fitting an existing industrial assets and economic infrastructure;

6) the creation of new jobs;

7) management of unused natural resources while maintaining the principles of ecological balance.



Chapter 2, setting up, connecting, drift and change their area of the Article. 4. [the elements of the regulation establishing the zone] 1. The Council of Ministers, on a proposal by the proper Minister of the economy, establishes by regulation zone. This regulation specifies: 1) the name of the area and boundaries of the zone 2) the zone's managing body, hereinafter referred to as "managers") period for which establishes a zone-taking into account the need to ensure the achievement of the objectives referred to in article 1. 3, in the roaming zone.

2. The proper Minister of the economy presents the request referred to in paragraph 1. 1, after obtaining the opinion of the Management Board and the consent of the competent municipal Council due to the location of the zone.

3. The proper Minister of economy attaches to the application referred to in paragraph 1. 1, an analysis of the social and economic impacts of the establishment of the zone.

4. the Council of Ministers shall determine by regulation: 1) subjects of economic activity, which will not be issued a permit referred to in article 2. 16. 1, 2) the maximum amount of State aid that may be granted to entrepreneurs established in the zone's area on the basis of the authorisation referred to in article 2. 16. 1, 3) the conditions for granting public aid entrepreneurs established in the zone's area on the basis of the authorisation referred to in article 2. 16. 1, 4) the conditions for the recognition of expenses for expenses incurred for investment within the zone, as well as their minimum height, 5) investment costs taken into account in calculating the size of the public aid for entrepreneurs, who have obtained the authorization referred to in article 2. 16. 1, after 31 December 2000, 6) way of discounting the cost of investment and the size of the State aid on the day of the authorisation referred to in article 2. 16. 1 – taking into account the need to ensure the compatibility of the aid with the law of the European Union.

Article. 5. [the land under the zone] 1. [1] a zone can be established, subject to the provisions of paragraph 2. 2 and 3, only on land owned, the Treasury, the sole proprietor of the company Treasury, government entities or public association or usufruct or management of single companies of the State Treasury.

2. The zone is to be established, if the acquisition by management or self-government land rights referred to in paragraph 1. 1, according to the contract requiring that provides for the establishment of the zone as the only condition of the purchase.

3. the part of the zone may include land owned or perpetual use of entities other than those mentioned in paragraph 1. 1, with their consent, where: 1) in the framework of the investment carried out in the zone's number of new jobs will be created or will be incurred capital expenditure of a particular value or 2) as a result of the investment will be carried out, the business of starting the manufacture of new or significantly improved goods, processes or services, or 3) investment will be focused on: (a) research and development), b), c) accounting and control accounts , d) in the field of accounting, excluding tax, e) phone centers or 4) launched investment will require increasing land area by no more than 2 ha.

4. the Council of Ministers shall determine, by regulation, specific criteria relating to the conditions referred to in paragraph 1. 3, having regard to the need to diversify the criteria referred to in paragraph 2. 3 point 1, depending on the unemployment rate in the relevant County due to the location of the zone, as well as taking into account the Polish classification of products and services.

Article. 5a. [the abolition of zone] 1. [2], the Council of Ministers, with a view to achieving the objectives referred to in article 1. 3, may, at the request of the proper Minister of the economy, by regulation, to abolish the zone before the expiry of the period for which it was established, change its area or connect the zone, except that the total area of all zones must not exceed 25. HA.

2. The abolition of the zone may not occur during the period in which remains in force even though one permit issued on the basis of article. 16. 1.3. The prohibition referred to in paragraph 1. 2, shall not apply when the area in which the operator is established on the basis of the authorisation, will be integrated into another zone area with due observance of the rights of the trader to tax exemptions for existing conditions.

4. reduction zone area may not relate to real property, on which the business is conducted on the basis of a permit issued in accordance with article 4. 16. 1, unless the entrepreneur leading business there on the basis of a permit agrees to it.

5. (repealed).



Chapter 3-Zone Management and tax exemptions to article. 6. [the management entity of the zone] 1. Managers may be only joint stock company or limited liability company, in which the State or provincial government has a majority of the votes that may be cast at a general meeting or a meeting of shareholders.

2. The company referred to in paragraph 1. 1, with the exception of the companies in which the State holds 100% of the shares, not to apply the provisions of article 4. 19A of the Act of 30 August 1996 on the commercialisation and privatisation (OJ of 2002 No. 171, poz. 1397, as amended) and article. 10A paragraph 1. 6 of the Act of 20 December 1996 of municipal economy (Journal of laws of 1997, no. 9, item 43, as amended).

3. the proper Minister of the Treasury, as referred to in article 1. 2, paragraph 5, and article 12. 18 paragraph 1. 1 of the Act of 8 August 1996 on the principles for the exercise of powers conferred Treasury (Journal of laws No. 106, item 493, as amended), in relation to special economic zones management companies, referred to in paragraph 1. 1, with the exception of the companies in which the State holds 100% of the shares, carries out the proper minister of the economy.

Article. 6a. [Limitation related to the performance of functions of a member of the Board of Directors of the management company zone] 1. The function of Member of the Board of Directors of the management company may not be combined with employment on a trader established in the zone, regardless of the legal basis of employment.

2. the Employment referred to in paragraph 1. 1 you can't take over a period of one year from the date of cessation of the function of Member of the Board of Directors of the management company.

Article. 7. [the composition of the Supervisory Board of the management company zone] 1. The composition of the Supervisory Board of the management company, in relation to which the Treasury holds a majority of the votes that may be cast at a general meeting or a meeting of shareholders, shall appoint not more than 5 persons, including the following: 1) one representative: the proper Minister of the economy, the proper Minister of public financies and the President of the Office of competition and consumer protection, as the representatives of the Treasury;

2) not more than two representatives of local government units, whose share of the share capital of the company is the largest.

1a. For the composition of the Supervisory Board of the management company, in relation to which the provincial government has a majority of the votes that may be cast at a general meeting or a meeting of shareholders, shall appoint not more than 5 persons, including the following: 1) two representatives of the Government;

2) representative of the proper Minister of the economy;

3) not more than two representatives of local government units, with the exception of the Government, whose share of the share capital of the company is the largest.

1B. (repealed).

2. The composition of the Supervisory Board, referred to in paragraph 1. 1 and 1a, it may not be appointed a person who is a member of the authority or an employee of a trader established in the zone, or remains with the entrepreneur in the relationship, referred to in article 1. 11 (1). 4-8 of the Act of February 15, 1992 on income tax of legal persons (Journal of laws of 2000 No. 54, item 654, as amended).

Article. 8. the [Task Manager] 1. The management tasks you must carry-in accordance with the development plan of the zone referred to in article 4. 9, the rules of the zone referred to in article 2. 10, and the law-actions aimed at the development of business in the zone, and in particular: 1) to allow, under the agreement, entrepreneurs operating in the zone's use, and the use of the components of the property located on the territory of the zone, which is managing the owner or possessor of a subsidiary;


2) management in such a way as to facilitate the pursuit of an economic activity in the zone's economic infrastructure and technical equipment, and other components of the property, the management of which is the owner or holder of a subsidiary;

3) service, on a contractual basis, businesses operating in the area of the zone services and creating the conditions for the provision of services by third parties;

4) carrying out activities to promote the taking of economic activities in the zone;

5) taking measures to formation of the clusters;

6) cooperation in the field of training process to take account of the needs of the labour market in the zone: a) with schools ponadgimnazjalnymi referred to in article 1. 9. 1, paragraph 3 of the Act of 7 September 1991 on the education system (Journal of laws of 2004 No. 256, item 2572, with further amendments), b) with universities, referred to in article 1. 2 paragraph 1. 1 paragraph 1 of the law of 27 July 2005-higher education law (Dz. u. of 2012. poz. 572, as amended).

2. Managing the may dispose of real estate ownership birthright and usufruct of land located within the zone, if it is in accordance with the development plan of the zone referred to in article 2. 9. use the Management right of first refusal in respect of ownership and usufruct in the area of real estate area.

3. carrying out Management tasks set out development plan referred to in article 2. 9, does not provide services. Managers may entrust tasks to third parties while maintaining transparency and fair competition, in particular in the invitation to tender within the meaning of the Act of 23 April 1964 – Civil Code (OJ of 2014 item 121 and 827).

4. The competent authority on the basis of the provisions of the Act of 21 August 1997 on real estate economy (Journal of laws of 2004, no. 261, item 2603, as amended) may entrust by contract management to prepare the property for sale and to organize and conduct the tender for the disposal of this property.

Article. 9. [the zone Development Plan] 1. The proper Minister of the economy shall determine, by regulation, a plan for the development of the area, having regard to the study referred to in article 14(2). 4. paragraphs 1 and 2. 3.2. The zone development plan specifies, in particular, the objectives of the establishment of the zone, measures to achieve these objectives and the management responsibilities for actions to achieve the objectives of the establishment of the zone and deadlines for implementation of these obligations.

Article. 10. [rules of the zone] 1. How to perform the zone management rules determined by the Board.

2. the rules of procedure of the zone it seems. And changing the rules of the zone requires approval by the proper Minister of the economy.

3. Managing the zone rules served entrepreneurs operating in the zone's area at the conclusion of the agreements referred to in article 1. 8 paragraph 1. 1 points 1 and 3, and also gives the rules to the public.

Article. 11. [the zone Council] 1. Traders established in the zone's area may establish a Council area.

2. the zone Council may submit opinions and proposals on matters relating to the conduct of activities in the zone and its development.

3. The organisation and mode of operation of the Council specifies the area developed and adopted by the Council of the rules of procedure.

Article. 12. [exemption from corporate income tax revenue from economic activities] Revenue derived from business in the zone's area within the framework of the authorisation referred to in article 2. 16. 1, by legal persons or natural persons carrying out economic activity are exempt from income tax, respectively on the principles set out in the provisions of the income tax Act, a corporation or in the provisions of the income tax from natural persons. This exemption is State aid, the amount of this aid may not exceed its maximum size specified in the rules pursuant to article 114. 4. paragraphs 1 and 2. 4. 12A. [obligations relating to record-keeping] 1. Entrepreneurs benefiting from State aid granted in accordance with the law, required to carry out tax books-store books and related to their conduct of documents, and entrepreneurs who use public aid granted in accordance with the Act, in respect of the creation of new jobs-in addition to store documents related to the collection of taxes and other revenue of the State budget, as well as State revenue funds.

2. Paper and documents referred to in paragraph 1. 1 are stored until the expiry of the limitation period for claims relating to the reimbursement of State aid.



Article. 12B. [reimbursement of public aid] 1. In the event of the withdrawal of the authorisation referred to in article 2. 16. 1, the operator is obliged to reimburse public aid granted in accordance with the law. The date of the recovery of this aid entrepreneurs cannot be granted a new permit.

2. In the event of the withdrawal or revocation of the authorisation referred to in article 2. 16. 1 the proper minister of the economy shall naczelnikowi the IRS to entrepreneurs in the corporation tax matters released a copy of a decision within 14 days, counting from the date on which the decision became final.

3. In the event of the withdrawal of the authorisation referred to in article 2. 16. 1, the head of the tax office, referred to in paragraph 1. 2, determines by decision the amount of aid to be repaid, minus the amount of the tax established in accordance with article 4. 21 paragraph 1. 5b of the Act of 26 July 1991 on income tax from natural persons (OJ of 2012. poz. 361, as amended) or article. 17. 5 of the Act of February 15, 1992 on income tax of legal persons (OJ of 2014. poz. 851, as amended).

4. the amount of aid to be recovered, referred to in paragraph 1. 3, account shall be taken of the interest calculated for tax arrears. These percentages are payable for the period from the date of granting of the aid to the date of its return.



Article. 12 c. [limitation of claims related to the reimbursement of State aid] Claims related to the reimbursement of State aid, granted in accordance with the law, shall lapse at the end of 10 years from the end of the calendar year in which the operator has benefited from this aid.

Article. 13. (repealed).

Article. 14. (repealed).

Article. 15. [Entrusting the conduct of management matters from the scope of the construction law] 1. At the request of management, performing the tasks of Government, due to the location of the zone may, with the consent of the Governor, to entrust the conduct of management, including issuing administrative decisions at first instance, the following construction law concerning land zones: the issue of a decision on the permit for the construction, moving building permits to another person, deciding about the loss of validity of the licence to build, receiving notices of completion , the issue of licences for the use of the work, licensing for a change of use of the work or any part thereof, order the inspection of the work and request the presentation of technical expertise of the work.

2. at the request of the competent municipal Council management due to the location of the zone management may authorize the issue of a decision on a matter of fixing the conditions of buildings and landscaping of the sites located in the zone.



Chapter 4 authorization to do business in the zone's entitlement to the use of public assistance Article. 16. [authorization to do business in the zone's] 1. The basis for the use of public aid granted in accordance with the Act, it is authorized to do business in the zone, giving entitlement to public aid, hereinafter referred to as "the authorisation".

2. The authorisation shall specify the subject of the business activities and the conditions concerning, in particular: 1) employment by the trader when conducting economic activities in the zone's area for a specified period of time referred to the number of employees;

2) the trader in the zone's investment with a value in excess of the specified amount;

3) deadline for the completion of the investment;

4) the maximum amount of the eligible costs of investment and a period of eligible costs;

5) the requirements referred to in article 1. 5 paragraph 1. 3 and 4, in the case where the investment will be carried out on land owned or use perpetual entities other than mentioned in article 1. 5 paragraph 1. 1.3. Authorisation may be granted if the taking up within the zone will contribute to the achievement of the objectives set out in the development plan, the zone referred to in article 2. 9.4. The proper Minister of the economy gives, withdraw and change. Withdrawal and modification of an authorisation follows the conditions referred to in article 1. 19 paragraph 1. 2 [3] 4.

5. The proper Minister of the economy, consult the zone's managing body before issuing a decision on the granting, withdrawal or amendment of an authorisation.

6. for the award procedure, the withdrawal and amendment of authorisation shall apply the provisions of the Act of 14 June 1960-code of conduct (OJ 2000 No. 98, item 1071, as amended).

Article. 17. [Ways the emergence of entrepreneurs receiving authorisation] 1. The determination of entrepreneurs, who are granted permission, by invitation to tender or negotiations undertaken on the basis of public invitation.


1a. The proper Minister of the economy shall determine, by regulation, how to, the terms and conditions of the invitation to tender or negotiations, as well as criteria for the evaluation of objectives for business ventures, which will be taken by entrepreneurs in the zone's area, separately in respect of each zone, taking into account in particular the extent to which size, subject matter and nature of the budget planned by the entrepreneur business ventures within the zone and the conditions for their implementation will contribute to the achievement of the objectives of the establishment of the zone specified in the zone development plan.

2. (repealed).

3. (repealed).



Article. 17A. [the submission of an application for the granting of public aid] 1. The application for the granting of public aid granted in accordance with the law, shall be submitted within the framework of the invitation to tender or negotiations referred to in article 1. 17. 1.2. The application for the granting of public aid granted in accordance with the law, it can also be made to the proper Minister of the economy by the large trader within the meaning of article 3. (2) paragraph 24 of Commission Regulation (EU) No 651/2014 of 17 June 2014, recognising certain types of aid to be compatible with the internal market pursuant to art. 107 and 108 of the Treaty (OJ. The EU L 187 of 26.06.2014, p. 1), intending to take the project on economic grounds referred to in article 2. 5 paragraph 1. 3, not covered by the zone on the day the application is lodged. The application shall be accompanied by the trader documentation indicating the instance of the incentive effect referred to in article 2. 6 (2). 3 of this regulation. After confirmation of the incentive effect by the proper Minister of the economy, the trader can start a project on economic ground.

3. Large trader not entitled to any claims for the non-inclusion of land referred to in paragraph 1. 2, or zone unless a license to operate a business on the ground.

Article. 18. [control of a business entity authorised] the proper Minister of the economy performs control of economic activities carried out in the zone's area to the extent and on the terms referred to in article 1. 57 and Chapter 5 of the Act of 2 July 2004 on freedom of economic activity (OJ of 2013. poz. 672, as amended).

Article. 19. [the expiration, revocation and limitation of the scope of authorization] 1. The authorization expires at the end of the period for which the zone was established.

2. (repealed).

3. the authorisation may be withdrawn or the scope or activities specified in the permit may be limited, if the entrepreneur: 1) has ceased within the business area, which had a residence permit, or 2) blatantly in breach of the conditions set out in the permit, or (3)) has not remedied the deficiencies identified in the course of the checks referred to in article 14(2). 18, in time for their removal set out in the summons of the proper Minister of the economy, or 4) with the request for revocation or limitation of the scope or object for the specified in the permit.

4. The proper Minister of the economy, may, at the request of the operator, after obtaining the opinion of the zone's managing body, change authorization, change may not: 1) relate to a reduction in the level of employment referred to in the permit on the date of its grant, by more than 20%;

2) result in increased public aid;

3) relate to the fulfilment of the requirements relating to investments on land owned or use perpetual entities other than those referred to in article 1. 5 paragraph 1. 1.5. The proper Minister of the economy considers the expiry of authorization at the request of the operator, which has not benefited from public aid granted in accordance with the law, on the basis of this authorisation or trader who benefited from public aid granted in accordance with the law and met all the conditions set out in the permit and the conditions for granting public aid referred to in the rules pursuant to article 114. 4. paragraphs 1 and 2. 4.6. The application referred to in paragraph 1. 5, entrepreneur joins the statement of public aid not granted in accordance with the law, on the basis of the authorisation requested or the statement of the implementation of the conditions for granting public aid referred to in paragraph 1. 5.7. The statement referred to in paragraph 1. 6, composed under pain of criminal prosecution for perjury. Comprising a statement is required to include in it the clause reads as follows: "I am aware of criminal liability for filing a false statement." This clause shall be replaced by the letter of authority of criminal prosecution for perjury.



Article. 19A. (repealed).

Article. 20. [management's acquisition tasks belonging to the proper Minister of the economy] 1. The proper Minister of the economy, may, by regulation, delegate to the management: 1) granting, on his behalf, the authorisation referred to in article 1. 16. 1, 2), on its behalf, monitoring the implementation of the terms of the authorisation – taking into account the need to ensure the proper functioning of the zone.

1a. The authorisation referred to in paragraph 1. 1, it seems, by decision.

2. in the case of entrusting the execution Manager current inspection, referred to in paragraph 1. 1 point 2, it is authorized to carry out inspection operations provided for in the provisions of the concession authority for the concession business to the extent laid down in the regulation referred to in paragraph 1. 1.3. Manager shall immediately inform the proper Minister of the economy of the circumstances referred to in article 1. 19 paragraph 1. 3, and can occur to the proper Minister of the economy with the application for revocation, limitation of its scope or object for the specified in the permit.



Chapter 5 Changes in the legislation in force. Transitional and final provisions Article. 21 (omitted).

Article. 22. (omitted).

Article. 23. (omitted).

Article. 24. [management company was created from the transformation of the State Enterprise] 1. From the date of entry into force of the provisions referred to in article 1. 4. paragraphs 1 and 2. 1 the proper minister of the Treasury takes over operations and powers in relation to the company management set up, before that date, on behalf of the State by another government authority, except that the release of the shares belonging to the State Treasury the company, formed from a State enterprise on the basis of the Act of 13 July 1990 on the privatization of State-owned enterprises (Dz. u. No. 51 , item. 298 and no. 85, item. 498, 1991, no. 60, item. 253 and no. 111, item. 480, 1994, no. 121, item. 591 and No 133, item. 685 and the 1996 No. 90, item. 405 and no. 106, item. 496) [4], decides the proper minister of the Treasury, in consultation with the proper Minister of the economy.

2. for formed on the basis of the law on the privatization of State-owned enterprises management company does not apply. 17, art. 19 paragraph 1. 1, second sentence, article. 23 paragraph 1. 1-3, art. 24, 28 and 29 of the law on the privatization of State-owned enterprises.

3. the authority of the Government Administration competent in matters of land management in respect of land owned by the State Treasury or mayor (Mayor, Mayor of the city) in respect of land owned by the municipality can bring to the management company the right to ownership of land, which the user of the eternal is the company or land that remained in the usufruct of State companies disposed in order to make a business or part of the property of the company to the company. The transfer of ownership of land, which remained in the usufruct of disposed State companies, in agreement with the incorporation of the company. In the cases referred to in this paragraph, the right to usufruct shall expire at the moment of filing of ownership of the land to the company. The proper Minister of the Treasury represents the State in the company which is managing the rights shares (the shares) covered by the Treasury in return for the right to ownership of land brought in the manner set out in this paragraph.

Article. 25. [exemption from stamp duty] 1. Manager is exempted from stamp duty in respect of the acquisition or disposal of rights to real estate located within the zone.

2. the Council of Ministers in the regulation referred to in article 2. 4. paragraphs 1 and 2. 1, may exempt from corporate income tax of legal persons income in part expended in a fiscal year or the year after him following the objectives of the development of the zone, including the acquisition by real estate management or other things for doing business within the zone and the modernization and expansion of economic and technical infrastructure in the zone.

Article. 26. [Obligations of the Council of Ministers] Council of Ministers presents information to the Sejm of the law, together with a report on the implementation of the budget.

Article. 27. [entry into force], the Act shall enter into force after the expiration of 30 days from the date of the notice, with the exception of article 5(1). 15, which shall enter into force on 1 January 1995.

[1] Article. 5 paragraph 1. 1 added fixed by the article. 2 paragraph 1 of the law of 22 January 2015, amending the law on the functioning of the coal mining in 2008-2015 and certain other laws (OJ item 143). The amendment entered into force on 4 February 2015.

[2] Article. 5A paragraph 2. 1 added fixed by the article. 2 section 2 of the Act of January 22, 2015. amending the law on the functioning of the coal mining in 2008-2015 and certain other laws (OJ item 143). The amendment entered into force on 4 February 2015.


[3] paragraph 1. 2 repealed by article. 1, paragraph 6 (a). (b)) of the Act of 2 October 2003 amending the law on special economic zones and certain laws (Journal of laws No. 188, poz. 1840), which entered into force on 1 May 2004.

[4] repealed Act pursuant to article 2. 74 of the law of 30 August 1996 on the commercialisation and privatisation of State-owned enterprises (Dz. u. No. 118, item 561), which entered into force on 8 January 1997.

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