Poland as the destination for Shared Services Centers

24 Poland as the destination for Shared Services Centers
Investment phase
European Union cash grants
Companies may apply for support to create new or develop existing shared services
or BPO centers, where at least 100 new employees will be hired (Innovative Economy
Operating Program, measure 4.5.2). Eligible costs within the framework of investment
activities are practically all investment-related costs, including:
• The cost of tangible and intangible assets
• Two years’ salary costs for new employees.
For SSC the maximum refund amounts to 30% of eligible costs, however for R&D Centers,
depending on the localization, the maximum cash grant for large enterprises amounts to 50%
(70% for small and medium enterprises).
Multi-Annual Support Program (MASP)
The Multi-Annual Support Program is designated for large investments crucial to the Polish
economy. MASP support is granted due to the value of the investment and/or cost of creating
new workplaces. In case of shared services centers, gaining the grant by virtue of both reasons
means creating at least 250 workplaces (employment grant condition) and eligible costs in the
value of at least PLN 160 million (investment grant condition). It is also possible to benefit from
one of those grants. The level of support depends on the investment and ranges between
PLN 3,200 and 18,700 per one workplace in case of the employment grant and 1% to 10%
of investment costs in case of the investment grant.
Special Economic Zone (SEZ)
The basic benefit of investing in a special economic zone is the possibility of obtaining a tax
allowance consisting of a corporate income tax exemption. Currently, the corporate income
tax rate in Poland is 19%. The income tax exemption depends on the investment location and
company size. The maximum tax exemption available for a single investor in Poland is 70%
of investment expenditures or two years’ labor costs (up to 50% for large companies). The
precondition for obtaining income tax exemption is a permit to operate in an SEZ where the
investor declares, inter alia, the investment expenditure level and planned employment.
An investor may request that SEZ status is granted to an area indicated by him (after meeting
certain criteria), which allows him to apply for an SEZ permit and use the income tax exemption
in this area.
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