Legnica Special Economic Zone
ul. Kardynała B. Kominka 9, 59-220 Legnica
tel.: (+48 76) 8522446, fax.: (+48 76) 8522443
e-mail: strefa@strefa-legnica.com.
www.cuprum.com.pl/strefa
Management Board
President: Andrzej Glapinski
Profile of the region
The Lower Silesian region lies in the South West of Poland. Lower Silesia has a beautiful landscape, a healthy environment, cultural heritage and tourist facilities, as well as economic advantages which combine to make for superb prospects for development.
Currently, it is Poland's third region after Mazowsze and Silesia in terms of per capita income. At the same time it is a region with
one of the highest unemployment rates in Poland (12.3%) and is characterised by vast disproportion between the development of its sub-regions (powiats) and boroughs.
Lower Silesia has rich natural resources, (copper, coal, and minerals), which are mined and excavated by the biggest enterprises in the region: KGHM Polska MiedY SA, (Polish Copper), Kopalnia i Elektrownia Turów (Coal and Electricity Plant). A well-developed and varied industry attracts investors from Poland and abroad, an example of which is provided by foreign investments in Wroclaw, Kobierzyce, Polkowice and Legnica.
The basic indicators for the region are as follows:
- Area: 19,948 km2;
- Population: 2.98 million (including 1.54 million women);
- Powiats: 26 (including 4 towns with powiat status);
- Boroughs: 169 (of which):
- - 36 urban (including 4 with powiat status)
- - 53 urban/rural, 80 rural.
The Province of Lower Silesia, has the following national rankings:
- Land area - 7
- Population - 5
- Agricultural land - 6
- Economic entities - 4
- Housing resources - 4.
Profile of the Legnica Special Economic Zone
The Legnica Special Economic Zone was created by the Council of Ministers by Ordinance No. 274 of 15th April 1997. The Zone covers an area of 441.93 ha divided into three sections.
Legnica Sub-Zone
66 ha of ground situated near the A-4 motorway which links the European Union with the Post-Soviet countries, and the planned A-3 motorway (currently National Route 3) linking Scandinavia with Southern Europe. There is a former Red Army airfield next to the Zone with a 1,600 m runway. The Zone borders a railway line.
Polkowice Sub-Zone
Tax reliefs
Legnica Special Economic Zone offers businesses very advantageous investment conditions. The basic benefit stemming
from undertaking activity in the Zone is the possibility of obtaining income tax reliefs or tax benefits. The investor has the right to choose the type of exemption to be utilised. The law anticipates two types of tax exemptions:
a) The economic entity can claim 100% exemption from income tax if the investment value within the Zone is over 850,000 EURO. If the investment is below this amount the exemption will be equivalent to the investment.
b) The economic entities are subject to 100% exemption from income tax if they employ 100 workers per month, given that the reliefs from income tax are 10% for every 10 workers employed by the investor.
- The number of workers is calculated in terms of full time posts. The above mentioned reliefs concern firms which are conducting activities and with their registered office in the Zone.
- The reliefs are available in the stated amounts for the first 10 years from the moment of commencing activities in the Zone, for the remaining period till the end of the LSSE's lifetime, the firm can claim reliefs of 50%.
1. For investors who do not fulfil the criteria mentioned in points "a" and "b" there is a variant concerning the increase in the depreciation rates on fixed assets on the purchase of intangible and legal assets deductible as costs of earnings.
2. All investors qualify for full property tax exemption throughout the Zone's existence.
109 ha of land directly accessible to the town centre. The land has full technical infrastructure and is situated 4 km away from the planned. A-3 motorway.
Krzywa Sub-Zone
207 ha, occupies part of a big former Russian airfield, and borders the A-4. It has a railway siding and is 33 km away from Legnica and 60 km from the European Union border.
The Legnica Special Economic Zone has land which can be sold or leased to investors. The Zone's management company issues permits to carry out economic activity in the Zone on behalf of the Minister of the Economy.
Investments to date