The act in force since June 24, commonly known as the Anti-crisis Package 4.0, introduces amendments to the functioning of the Polish Investment Zone and Special Economic Zones.
In the sense of the new act, the "new investment", understood as an investment consisting in the acquisition of assets belonging to a company that has been closed or would have been closed if it had not been purchased, will be eligible for public aid, while the assets will be purchased from an entrepreneur unrelated to the seller and the mere acquisition of stocks or shares of the company is excluded.
The new regulations also make it possible to classify expenses related to 2-year labor costs, rent, lease and financial leasing as eligible costs of a new investment.
The method of determining the period for which the decision on aid is issued has also been clarified, in the case of partial location of the investment in the area with the status of a special economic zone. It is possible to issue a decision on aid for a period of 15 years when at least 51% of the investment area is located in the area with the status of a special economic zone.
The amendment to the regulations also provides for changes in the Act on the management of agricultural real estate of the State Treasury in order to grant the managers of Special Economic Zones the right of pre-emption to real estates located within and outside the borders of the SEZ they manage, and intended in local spatial development plans for industrial, service or industrial and service purposes.