Moving a tangible asset outside a special economic zone in Poland (SEZ) and the value of zone exemption
One of the factors which affects the amount of tax relief applicable to taxable persons who act in a special economic zone are the expenses incurred for the purchase of tangible assets used for business activities specified in the relevant permit.
Usually, the purchased equipment is used in a certain special economic zone because only the business activity conducted there is exempt from income tax. But it may happen that a tangible asset is moved outside the zone, e.g. because of the limited place in the "zone" warehouses or the necessity of repairs. Then the question occurs, if the taxable person loses the right to the state aid in the part which corresponds to the value of the moved tangible asset.
The Director of the Tax Chamber in Katowice referred to a similar case in his advance tax ruling, file no. IBPBI/2/2423-321/14/CzP. In that ruling, the tax authority confirmed the standpoint of the taxable person according to which the movement of a tangible asset outside the special economic zone alone would not result in losing tax relief in the part corresponding to its value. Pursuant to §5 of the so-called SEZ Regulation, one of the terms for keeping the zone exemption at a fixed amount is the continuation of operations in the area where the aid has been granted, and not in the zone itself.
This means that from the perspective of the amount of the zone aid nothing speaks against moving a tangible asset outside the zone provided that the border of the area is not crossed.
Our tax advisers working for Rödl & Partner offices in Gdansk, Gliwice, Cracow, Poznan, Warsaw and Wroclaw will gladly review your tax documentation related to your investment in the Special Economic Zones in Poland and propose a solution allowing minimising your tax risks. We are also at your service to answer any other questions you may have with respect to tax advisory services in Poland. Our offices offer legal support with conducting business within a SEZ and with legal advisory services in Poland in any other aspects of your operations.