Why?
Poland is the largest beneficiary of the current EU budget, offering a variety of support forms under the Multiannual Financial Framework. Support under the National Recovery and Resilience Plan has also been made available. It is possible to benefit from financing based on EU and domestic forms of support, including programmes offered at both EU and national level. The portfolio of tax support instruments is also vast. It is possible to combine different forms of support in many cases. Maximisation on one hand, and the security of benefiting from state aid on the other require skilful navigation within state aid settings and surroundings.
For whom?
In principle, Polish entities may be the beneficiaries of state aid in Poland. Individual support instruments may require a specific entity status, e.g., certain instruments are dedicated to enterprises, and other to public institutions. Cooperation with another entity is also a necessity in some situations, e.g., between an enterprise and a research unit. Particular eligibility requirements are set out in each case in the documentation related to a given support instrument (as a general rule, detailed documentation applies to each call for applications).
How?
Financing involving state aid
The multitude of financing sources, with the simultaneous significant competition of other entities interested in acquiring it, requires proficient familiarity with the map of available measures and practical skills of obtaining them.
The services we provide include, among others:
- Identifying financing sources for projects and assessing the chance of acquiring them.
- Project structuring.
- Developing application documentation (grants, government aid, support decision within the Polish Investment Zone).
- In- and post-project support and consulting.
- Support during audits.
- Settlement of aid granted.
Tax instruments
Poland offers a number of solutions aimed at supporting, e.g., new investments, innovation or many other ventures – both for investors planning to start a business in Poland, and entrepreneurs already present in the Polish market. There are numerous incentives and tax reliefs already in force. Tax support instruments may also be combined and accumulated with non-tax instruments.
Legal consulting
Principles of applying for, benefiting from and maintaining aid are governed by a number of regulations at EU and domestic levels, with many of those characterised by far-reaching specificity.
Through combining knowledge and experience, we are able to offer our support in the following areas, among others:
- Support in determining enterprise status for state aid purposes (as a micro-, small- or medium- or large-sized enterprise).
- Developing analyses and legal opinions on state aid presence in projects, including projects co-financed through EU funds.
- Consulting on structuring ventures and transactions to ensure their compliance with state aid principles.
- Consulting on ventures related to providing public services.
- Consulting on state aid in the case of restructuring projects.
- Consulting on the settlement and monitoring of projects co-financed through EU funds, among others, in the field of maintaining project continuity, possible project changes.
- Analysing aid limit availability in various forms (e.g., de minimis aid, aid supporting enterprises during the COVID-19 pandemic).
- Consulting on state aid accumulation in various forms and from different sources.
- Verifying the fulfilment of state aid requirements (e.g., incentives, relocation).
- Support in state aid pre-notification and notification to the European Commission.
- Support in developing and filing a complaint to the European Commission.
- Verifying the marketability of business transactions conducted through the Private Investor Test or Private Creditor Test.
- Support in proceedings against institutions disposing of state aid funds.
- Training on state aid.
