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1 The Science and Technology Park Poland East, Suwałki r

2 SPECIAL ECONOMIC ZONE Special Economic Zone is separated, uninhabited area of Polish territory, where business activities under certain conditions can be conduct. Preferential rates are subject to investment conditions for domestic and foreign entrepreneurs

3 SPECIAL ECONOMIC ZONES IN POLAND Area of all special economic zones exceeded 16 ths. hectares (source: MG status at the end of 2013 ) Entrepreneurs operating in the zones created over 287 ths. of workplaces Investments made by entrepreneurs on the economic zones amount to almost ZŁ 100 bilion (USD 27,3 bilion) (source: MG status at the end of 2014r.) source: KPMG i MG

4 Income tax exemption The main benefit resulting from investing in a special economic zones is the possibility of tax relief, which involves the exemption from income tax, which refers to income which is generated from business activity run within the territory of a SEZ on the basis of a permit.

5 Tax Relief Public Aid An entrepreneur investing on Special Economic Zone may obtain public aid due to: cost of new investment and creation of new workplaces. Minimum level of required investment: EUR (USD )

6 Intensity of Regional Aid in Poland Tax Relief The amount of public aid granted in regions depends on its intensity. Such an exemption is valid in consecutive years until the moment the company recovers 50%, 60%, 70% of the value of capital investment made by the entrepreneur till the end of 2026 (life of the zones can be extended). source: MG Intensity of aid is increased by 20% and 10% respectively for the small and medium sized entrepreneurs

7 The Permit A permit to run economic activity on the area of special economic zone is a condition to exercise the public aid in the form of Income Tax Relief. * The Permit to run economic activity * on the Special Economic Zone specifies: Subject of economic activity (in accordance with PKWiU) Employment of a number of employees for a specific period of time Making investment on the zone which exceeds the required minimum Date of finishing of the investment Maximum amount of investment qualified costs and two year labour costs ( up to 150 %)

8 The Permit Ordinance of the Council of Ministers of 10th December 2008 on Public Aid granted to entrepreneurs operating pursuant to a permit to run an economic activity on special economic zones areas defines what is not liable for the permit: The permit is not granted to run economic activity in the following scope: manufacturing of explosive materials, tabacco goods, engine fuels, spirit some services (sewage, waste management), construction works retail and wholesale financial and insurance agency licensed services in the scope of information and communication managing, public administration economic activity which requires power industry license

9 SUWALKI SPECIAL ECONOMIC ZONE Suwalki Special Economic Zone was established in 1996 by the Ordinance of the Polish Government on areas allocated administratively in Suwałki, Ełk and Gołdap. The Zone is managed by the Joint Stock Company with the following shareholders: State Treasury, Ełk Municipality, Gołdap Municipality, Suwałki Municipality. The Minister of Economy vested the Suwalki Special Economic Zone S.A. as the governing body of the zone with the authority to grant permits on its behalf to run economic activities on the zone area and to control the current operation on the companies, in the scope of fulfilment the conditions of the permits Public Shareholding

10 SUWALKI SPECIAL ECONOMIC ZONE Suwalki Special Economic Zone is located in the north-eastern part of Poland in the direct vicinity of the border crossing with the Russian Federation (the Kaliningrad District) and boarders with Lithuania and Belarus.

11 SUWALKI SPECIAL ECONOMIC ZONE Gołdap Currently Suwalki Special Economic Zone covers the area of 375 ha and operates on 7 sub-zones. 4 open areas: - Suwałki (118 ha) - Ełk (127 ha) - Gołdap (57 ha) - Białystok (29 ha) - Grajewo (10 ha) - ŁomŜa (7 ha) - Małkinia Górna (23 ha) Małkinia Górna Ełk Suwałki Grajewo ŁomŜa

12 CREATING NEW SUBZONES In this moment there are finalizing works affecting to enlarge our SSEZ by widening Subzones in Suwalki, Bialystok and Grajewo and by creating new Subzones in: Szczuczyn, Bielsk Podlaski, Siemiatyczy, Czyzew, Hajnowka, Narewka, Nowogrod, Sejny.

13 Trying to meet expectations of entrepreneurs Suwalki Special Economic Zone JSC sells at the disposal of investors industrial grounds, prepared for investment process. Prospective investors can choose among 86 hectares of grounds in Suwałki, Ełk, Gołdap and Białystok characterized by:! Low costs of ready for development land (equipped in complete technical infrastructure with media in lane roads).! Land is sold with the right of ownership.! Local plans for spatial management.! Plots area from 0,5 to circa 40 hectares (plots can be divided for specific needs of an investor). Suwałki Special Economic Zone

14 Suwałki Sub-Zone We offer 23 hectares of fully developed investment area Updated plan of spatial development Possibility of dividing and integrating of land property depending on investor's needs Easy access to international road Via Baltica

15 Ełk Sub-Zone We offer 25 hectares of fully developed investment areas Direct access to railway infrastructure Low costs of land Friendly local selfgovernment

16 Gołdap Sub-Zone We offer circa 4,7 hectares of fully developed investment areas Vicinity of frontier passing with Kaliningrad District Professional support by the staff of the Economic Zone on every step of realization of the enterprise

17 Białystok Sub-Zone We offer 3 hectares of fully developed investment areas decision on conditions of site development- zoning. Vicinity of the frontier passing with Belarus Location nearby the center of one o 60 ha zarazf the major cities in Poland.

18 Łomża Sub-Zone The youngest Sub Zone in SSEZ We offer circa 7,2 hectares of fully developed investment areas Fully developed investment areas

19 OUR SUCCESSES There are 90 firms operating on the Suwalki Special Economic Zone. Entrepreneurs invested over Zł Zł 2,2 bln (596 mln USD ) in production halls, machines and new technologies. Our investors created more than workplaces. Our investors created more than workplaces. The management of the zone incurred expenditures of over ZŁ 22 mln (USD 7 mln) for technical infrastructure 8000 employment Capital expanditure 2, zatrudnienie (Employment) , Wydatki inwstycyjne 5000 (capital expanditure) w mld zł , , ,50 0,00 Data at the end of 2014

20 Suwałki Special Economic Zone Capital value invested by domestic and foreign entrepreneurs on SSSE amounts USD 596 mln $ USD Polish Capital There are 90 entrepreneurs successfully operating on the Suwałki Zone USD Foreign Capital

21 Suwalki Special Economic Zone Our investors conduct economic activity in the following branches: wood processing, plastics processing, metal, electro-machines, construction materials precision mechanics, food processing, electronics, clothing, printing

22 Trustedus:

23 OFFICE IN SUWALKI: Suwałki ul. Noniewicza 49 tel./fax(+4887) , OFFICE IN ELK: Ełk ul. Mickiewicza 15 tel./fax(+4887) ,

SUWAŁKI REGION SUWAŁKI OLECKO EŁK GRAJEWO AUGUSTÓW SEJNY SUWAŁKI 69 316 OLECKO 22 091 EŁK 60 103 GRAJEWO 22 243 AUGUSTÓW 30 482 SEJNY 5 640

SUWAŁKI REGION SUWAŁKI OLECKO EŁK GRAJEWO AUGUSTÓW SEJNY SUWAŁKI 69 316 OLECKO 22 091 EŁK 60 103 GRAJEWO 22 243 AUGUSTÓW 30 482 SEJNY 5 640 SUWAŁKI REGION MAIN CITIES: SUWAŁKI OLECKO EŁK GRAJEWO AUGUSTÓW SEJNY POPULATION: SUWAŁKI 69 316 OLECKO 22 091 EŁK 60 103 GRAJEWO 22 243 AUGUSTÓW 30 482 SEJNY 5 640 Data for 31 XII 2014. SUWAŁKI REGION

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