Previously, the company could use the tax
incentive if it was registered in FEZ, had the capital investment of no less
than EUR 1 million and not less than 75% of the company’s income were earned
from the activity pursued in FEZ – production of goods, manufacturing,
conversion, storage, production and maintenance of aircraft, information
technology services. The activities for which the tax incentive could be used
is finite.
From 1 January 2017 the list of activities for
which the tax incentive can be applied is expanded and the lower capital
investment requirements are applied for companies pursuing these activities.
The companies registered in FEZ which intend to
use the tax incentive should fulfil 3 conditions:
1.
average number of employees during the tax year must not be lower than 20;
2.
the capital investment should not be lower than EUR 100.000. The company must have a
confirmation from an auditor, that the size of the investment is not lower than
EUR 100.000;
3.
not less than 75% of the company‘s income during a tax year should be earned supplying accountancy,
bookkeeping and consultancy services (except audit, account expertise and certification
of justness services), companies‘ administrative and maintenance services,
human resource services, architecture, engineering and related technical
consultation services (except construction works control services, terrain
photographing services).
The tax incentive mentioned will be
applicable for calculation of CIT for tax periods starting from 1 January 2017.
The use of the tax incentive is
suspended for the tax period, for which at least one of the conditions
mentioned above is not satisfied.
The tax incentive is not applied to
credit institutions and insurance companies.
30.11.16
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