On October 14, 2025, attorney Adam Jędrzejewski represented the law firm Jędrzejewska Jędrzejewski Partnership at a meeting entitled “Business over Coffee”, organized by the Municipality of Police in cooperation with the Kostrzyn-Słubice Special Economic Zone (K-S SEZ).
The meeting brought together representatives of local entrepreneurs, municipal authorities, and other stakeholders engaged in business development within the region.
Our participation aimed both to support our business clients in their ongoing investment projects and to monitor the current investment support policy implemented within the Special Economic Zone, with a view to optimizing investment opportunities.
During the discussion, we obtained valuable insights into the current conditions for obtaining investment support and the operational framework of the Zone, which we summarize below.
Key Insights: Current Status of Support within the Kostrzyn-Słubice SEZ
Coverage of the Entire West Pomeranian Voivodeship
The Kostrzyn-Słubice Special Economic Zone also covers areas within the West Pomeranian Voivodeship, allowing entrepreneurs from this region to apply for investment support.
The Zone currently encompasses 35 counties and 283 municipalities, including significant areas of north-western Poland.
Eligible Costs – “Decision Before Expenditure” Rule
It is essential to note that only those expenses incurred after the issuance of a Decision on Support (or included in the approved application and meeting eligibility criteria) may be treated as eligible costs within the meaning of investment support regulations.
In practice, this means that all preliminary expenditures should be carefully planned and consulted before submitting an application, to avoid the risk of excluding such costs from tax exemption eligibility.
Levels of Support – 40% for Large Enterprises, up to 60% for SMEs
Under the current framework of investment support within the Polish Investment Zone:
The exemption applies not only to new investments, but also to expansion, modernization, or increased production capacity of existing facilities, provided that the project meets the relevant technical and qualitative criteria.
According to K-S SEZ guidelines, eligible costs may include, among others, the acquisition of fixed assets, modernization expenditures, intangible assets related to technology transfer, and the lease of land or buildings.
Complementarity of Public Aid
Various forms of public support may be combined within a single investment project—such as SEZ tax exemptions, investment grants, or employment aid—provided that the overall state aid limits are not exceeded.
This flexibility allows investors to structure their financing in the most efficient way possible within the regulatory framework.
Risks and the Need for a Precise Procedural Approach
It was emphasized during the meeting that interpretations and details—such as minimum investment thresholds, the classification of eligible vs. non-eligible costs, project timelines, and post-investment monitoring—may vary depending on the location and the type of investment.
Therefore, each project requires individual legal and financial analysis to ensure compliance and maximize the available benefits.
Why Engage Our Firm in Such Projects?
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We have experience in handling investment processes,
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We are skilled at optimizing investment structures, including both new ventures and expansions, and at combining various forms of public aid.
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We closely monitor legislative and interpretative developments concerning SEZ and CIT regulations, helping our clients avoid procedural risks.
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As a locally established law firm operating in Szczecin and the West Pomeranian region, we understand the local administrative environment and effectively represent investors before municipal and regional authorities.