Accreo Taxand

Special Economic Zones (SEZ) are a key instrument for attracting investors. Income tax and property tax exemptions are considered to be ones of the most important investment incentives available to businesses in SEZ. Conducting a business activity in SEZ, however, gives rise to a number of potential tax problems resulting from the few tax regulations directly applicable to business operations in SEZ.

Accreo Taxand provides comprehensive tax advisory services for entities which are commencing their business activity in SEZ and those which already operate there.

Our offer includes the following:

• advisory services as regards the allocation of revenues, costs as revenues and costs related to the business activity subject to taxation or exempt from taxation;

• discounting granted public aid and expenses incurred by a business, setting a limit for public aid and monitoring the level of using such limit;

• applying, on behalf of a business, for the interpretation of tax law regulations relating to its activity;

• analysis of settlements of a business operating in SEZ in terms of transfer price regulations;

• monitoring changes in tax regulations and assessing their impact on the activity of a business operating in SEZ;

• analysis and minimisation of tax risks incurred by a business operating in SEZ;

• support in disputes with tax and fiscal control authorities regarding regulations applicable in SEZ (including before a Voivodship Administrative Court and the Supreme Administrative Court).

Close co-operation with the European Advisory Services Team contributes to the optimisation of our clients' ventures.