Sukiennice 10
50-107 Wroclaw
4th floor, room 401
phone (71) 777-75-86, (71) 777-89-41

The State Aid Unit is responsible for the support of entrepreneurs investing and creating new jobs in Wroclaw.

In order to support entrepreneurship, the City offers State aid in the form of exemption from  real estate tax within the following State aid programmes:

Regional State aid programme within the EIT+ programme in supporting new investments for innovative entrepreneurs or conducting research and development activity in Wroclaw
(Resolution No. III/16/07 of the City Management Board of 28 December 2006 r.)

The aid, in the form of property tax exemption, is intended for entrepreneurs conducting research and development activity or  activity related to introduction of  new technology and starting production of new/modernized products or provision of new/modernized services based on this technology.

Eligibility criteria for State aid supporting the new investments:

1. Submission of an application to the Mayor of Wroclaw for granting State aid before commencement of works implementing the new investment;
2. Capital expenditures for the new investment located in Wroclaw should be borne after the day when the resolution becomes effective;
3. Maintaining the investment over at least 5 years following the day of its completion or 3 years in the case of small and medium-sized companies;
4. Own share of the entrepreneur related to the new investment amounts to at least 25% of costs qualifying for State aid.

Rules of property tax exemption under the Programme

Up to 50 m2 of the usable floor area of the buildings or their parts occupied for conducting research and development activity or occupied for business activity of the entrepreneur related to implementation of the new technology and starting production of new/modernized products or provision of new/modernized services based on this technology are exempted form property tax. Capital expenditures amounting to at least PLN 10 000 qualify for  exemption. Each consecutive PLN 10 thousand invested qualifies for an additional exemption of up to 50 m2 of the usable floor area of the buildings or their parts.
Length of the period mentioned above is:

1. 5 years – if the investment value is lower or equal to PLN 3 million;
2. 10 years – if the investment value exceeds PLN 3 million and is lower or equal to PLN 10 million;
3. 15 years – if the investment value exceeds PLN 10 million.

Exemption becomes effective on the 1st day of month following the month when the Mayor of Wroclaw confirms the entrepreneur meets the eligibility criteria for State aid to be granted based on the resolution; in the case of construction of a new building, exemption becomes effective on 1st January of the year following the year when construction was completed or when the building started to be used.

Restrictions of property tax exemption under the programme:

1. Buildings or their parts as well as structures that are used for trade activity;
2. Buildings and structures that are used for running filling stations.

Maximum intensity of gross aid must not exceed 40% of costs qualifying for State aid.
Excluding State aid for large investment projects and State aid for transport sector, maximum intensity of gross aid for small entrepreneurs must not exceed 60% of costs qualifying for State aid.
Excluding State aid for large investment projects and State aid for transport sector, maximum intensity of gross aid for medium-sized entrepreneurs must not exceed 50% of costs qualifying for State aid.

Applications to the Mayor of Wroclaw for granting State aid should be submitted through:
President of Wroclaw Agglomeration
Development Agency

ul. Szewska 3 a
50-950 Wroclaw

phone +48 71 78 35 312
  fax: +48 71 78 35 311
e-mail: araw@araw.pl

Regional  State aid programme in supporting new investments for entrepreneurs conducting their business activity within industrial parks, technology parks and special economic zones situated in Wroclaw
Resolution No. III/15/06 of 28 December 2006

The State aid in form of property tax exemption is intended to support new investments carried out by entrepreneurs within the area of industrial parks, technology parks and special economic zones situated in Wroclaw.

Eligibility criteria for State aid supporting new investments:

1. Submission of an application to the Mayor of Wroclaw for granting State aid before commencement of works implementing the new investment;
2. Capital expenditures for the new investment located in Wroclaw should be borne after the day when the resolution becomes effective;
3. Maintaining the investment over at least 5 years following the day of its completion or 3 years in the case of small and medium-sized companies;
4. Own share of the entrepreneur related to the new investment amounts to at least 25% of costs qualifying for State aid.

Rules of property tax exemption under the Programme

1. Property tax exemption is effective over a period of 3 years for up to 50 m2 of the usable floor area of buildings of their parts within industrial parks, technology parks and special economic zones situated in Wroclaw, related to business activity. Conditions for obtaining exemption are capital expenditures of at least PLN 10 000 for existing buildings and structures within industrial parks, technology parks and special economic zones situated in Wroclaw.
   Each consecutive investment of PLN 10 000 entitles  additional exemption of up to 50 m2 of the usable floor area of buildings of their parts.
   Exemption shall be vested from the first day of the month following the month when the Mayor of Wroclaw confirms the entrepreneur meets the eligibility criteria for State aid to be granted based on the resolution.
2. Total property tax exemption for newly constructed buildings or structures occupied for conducting business activity within industrial parks, technology parks and special economic zones situated in Wroclaw, is effective over a period of 3 years. The exemption shall be vested from the 1st January of the year following the year, when construction was completed or when the building or structure started to be used.
3. Total property tax exemption for newly acquired buildings or their parts, as well as newly acquired structures, occupied for conducting business activity within industrial parks, technology parks and special economic zones situated in Wroclaw, is effective over a period of 3 years. The exemption shall be vested from the 1st day of month following month, when the Mayor of Wroclaw confirmed that entrepreneur met eligibility criteria for State aid to be granted based on the resolution.

Restrictions of property tax exemption under the programme:

1. Buildings or their parts as well as structures that are used for trade activity;
2. Buildings and structures that are used for running filling stations.

Maximum intensity of gross aid must not exceed 40% of costs qualifying for State aid.
Excluding State aid for large investment projects and State aid for transport sector, maximum intensity of gross aid for small entrepreneurs must not exceed 60% of costs qualifying for State aid.
Excluding State aid for large investment projects and State aid for transport sector, maximum intensity of gross aid for medium-sized entrepreneurs must not exceed 50% of costs qualifying for State aid.

Regional State aid programme in supporting entrepreneurs creating new jobs in consequence of the new investments in Wroclaw
Resolution No. III/14/06 of 28 December 2006

The State aid, in the form of property tax exemption, is intended to support entrepreneurs creating new jobs in consequence of the new investments in Wroclaw.

Eligibility criteria for State aid to support creating new jobs in consequence of the new investments:

1. Submission of an application to the Mayor of Wroclaw for granting State aid before commencement of works implementing the new investment;
   
2. Capital expenditures for the new investment and for creating new jobs related to the new investment within 3 years following the completion of the investment should be borne after the day when the resolution becomes effective;
   
3. Maintaining the investment and new jobs in Wroclaw over at least 5 years following the day of its completion or 3 years in the case of small and medium-sized companies.

Rules of property tax exemption under the Programme

Each new job created in consequence of the new investments in Wroclaw entitles property tax exemption of up to 40 m2 of the floor area of buildings or their parts occupied for conducting business activity:
1) Over a period of 12 months – in the case of creating up to 5 new jobs;
2) In case of creating a further 3 jobs – the exemption period referred to in  1), is extended by 6 months provided that the total exemption period does not exceed 36 months.
Jobs which are referred above must be created within 3 years following the date of investment completion.
Exemption shall be vested from the 1st day of month following the month when the Mayor of Wroclaw confirms the entrepreneur meets the eligibility criteria for State aid to be granted based on the resolution; in the case of construction of a new building, exemption becomes effective on 1st January of the year following the year when construction was completed or when the building started to be used.

Restrictions of property tax exemption under the programme:
3) Buildings or their parts as well as structures that are used for trade activity;
4) Buildings and structures that are used for running filling stations.

Maximum intensity of gross aid must not exceed 40% of costs qualifying for State aid.
Excluding State aid for large investment projects and State aid for transport sector, maximum intensity of gross aid for small entrepreneurs must not exceed 60% of costs qualifying for State aid.
Excluding State aid for large investment projects and State aid for transport sector, maximum intensity of gross aid for medium-sized entrepreneurs must not exceed 50% of costs qualifying for State aid.

Regional State aid programme for small, medium-sized and large entrepreneurs conducting their business activity within the regional aid programme supporting new investments in Wroclaw
Resolution No. III/13/06 of 28 December 2006
The State aid, in the form of property tax exemption, is intended to support new investments implemented in Wroclaw by small, medium-sized and large entrepreneurs.

Eligibility criteria for State aid supporting the new investments:

1.  Submission of an application to the Mayor of Wroclaw for granting State aid before commencement of works implementing the new investment;
   
2. Capital expenditures for the new investment located in Wroclaw should be borne after the day when the resolution becomes effective;
   
3. Maintaining the investment over at least 5 years following the day of its completion or 3 years in the case of small and medium-sized companies;
   
4. Own share of the entrepreneur related to the new investment amounts to at least 25% of costs qualifying for State aid.

Rules of property tax exemption under the Programme

1. Total property tax exemption is effective for: buildings and structures which are newly constructed or acquired on the primary market or from the Municipality of Wroclaw or from entities undergoing bankruptcy proceedings referring to buildings and structures related to the conducted business activity:
   1)  over a period of 1 year - if the investment value amounts to PLN 1.2 million for a small entrepreneur or PLN 3.6 million for a medium-sized entrepreneur or PLN 6 million for a large entrepreneur;
   2)  if the value of the investment made by a small entrepreneur exceeds PLN 1.2 million, each consecutive invested PLN 100 thousand over PLN 1.2 million shall entitle to additional property tax exemption over the period of 1 month provided that the total exemption period cannot exceed 72 months.
   3)  if the value of the investment made by a medium-sized entrepreneur exceeds PLN 3.6 million, each consecutive invested PLN 300 thousand over PLN 3.6 million shall entitle to additional property tax exemption over the period of 1 month provided that the total exemption period cannot exceed 72 months.
   4) if the value of the investment made by a large entrepreneur exceeds PLN 6 million, each consecutive invested PLN 500 thousand over PLN 6 million shall entitle to additional property tax exemption over the period of 1 month provided that the total exemption period cannot exceed 72 months.
   Exemption for newly constructed buildings or structures shall be vested from 1 January of the year following the year when construction was completed or when the building or structure started to be used.
   Exemption for acquired buildings or structures shall be vested from the 1st day of the month following the month when the Mayor of Wroclaw confirms the entrepreneur meets the eligibility criteria for State aid to be granted based on the resolution.
2. Property tax exemption is effective for the area occupied for providing commercial parking services in newly constructed public parking lots.
     In the case of a parking lot which is a newly constructed structure, exemption takes place by lowering the taxable income of the property by the amount of partial value of the property where commercial parking services are provided.
    The exemption period is:
   1) 10 years – if the investment value amounts to PLN 10 million, inclusive;
   2)  15 years – if the investment value exceeds PLN 10 million.
    Exemption shall be vested from 1st January of the year following the year when construction was completed or when the facility started to be used.

Restrictions of property tax exemption under the programme:
5) Buildings or their parts as well as structures that are used for trade activity;
6) Buildings and structures that are used for running filling stations.

Maximum intensity of gross aid must not exceed 40% of costs qualifying for State aid.
Excluding State aid for large investment projects and State aid for transport sector, maximum intensity of gross aid for small entrepreneurs must not exceed 60% of costs qualifying for State aid.
Excluding State aid for large investment projects and State aid for transport sector, maximum intensity of gross aid for medium-sized entrepreneurs must not exceed 50% of costs qualifying for State aid.

State Aid Unit is responsible for:

• Creating programmes in terms of State aid provided by the Municipality of Wroclaw
• Supporting the work of organizational units of the Municipality in terms of providing State aid to entrepreneurs,
• Preparing summary reports in terms of State aid granted to entrepreneurs as well as reports on outstanding debts of entrepreneurs towards the public finance sector and transferring them to suitable organs,
• Preparing questions to the President of the Office of Competition and Consumer Protection based on the resources of the Team as well as presented by organizational units of the Municipality providing State aid to entrepreneurs.
  Principal information on State aid for entrepreneurs in the light of accession of Poland to the European Union.
  State aid may be granted not only by national and regional organs, but also by local governments and their units.
  In order to qualify a specific action as State aid the following 4 conditions must be unconditionally met at the same time (pursuant to Article 87 of the „EC Treaty”):

1. It is State aid granted by a Member State or through State resources in any form whatsoever;
2. It is aid which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods;
3. It is selective aid

• including specific regions, sectors
• right to make decisions

1. It is incompatible with the common market as it affects trade between Member States.
   State aid may be directed to specified sectors, regions or undertakings. It is related to meeting special economic purposes e.g.:

• development of small and medium-sized enterprises,
• reducing economic differences among country regions,
• balancing market in sectors recognized as “sensitive” (receptive to fluctuations of economic conditions), restructuring of “difficult” sectors.

The State aid should be temporary, it should have clear and transparent rules, and it should be addressed to specific undertakings or projects. Qualification rules of specific actions such as aid are specified by the following Regulations of the Council of the European Communities and the Commission of the European Communities:

1. Council Regulation (EC) No. 994/98 of 7 May 1998 on the application of Articles 92 and 93 of the Treaty establishing the European Community to certain categories of horizontal State aid.
2. Commission Regulation (EC) No. 1998/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty to de minimis aid.
3. Commission Regulation (EC) No. 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid.
4. Commission Regulation (EC) No. 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises (together with Commission Regulation (EC) No. 364/2004 of 25 February 2004 amending Regulation (EC) No. 70/2001 as regards the extension of its scope to include aid for research and development)
5. Commission Regulation (EC) No. 2204/2002 of 5 December 2002 on the application of Articles 87 and 88 of the EC Treaty to State aid for employment
6. Commission Regulation (EC) No. 68/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to training aid (and Commission Regulation (EC) No. nr 363/2004 of 25 February 2004 amending Regulation (EC) No. 68/2001 on the application of Articles 87 and 88 of the EC Treaty to training aid).
7. Council Regulation (EC) No. 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (together with Commission Regulation (EC) No. 794/2004 of 21 April 2004 implementing Council Regulation (EC) No. 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty)
8. Commission Regulation (EC) No. 1976/2006 of 20 December 2006 amending Regulations (EC) No. 2204/2002, (EC) No. 70/2001 and (EC) nr 68/2001 as regards the extension of the periods of application.