An Investment Agreement: safe guard the tax implications of your investment

Planning an investment in Poland? Since  January 1^st, 2025 the minimum value of an investment eligible for an Investment Agreement has been lowered to PLN 50 million. Hence, this instrument which will  safe guard the tax implications of your investment is more accessible. See the benefits of an Investment Agreement and how to apply.

What is an Investment Agreement?

An Investment Agreement is an agreement between an investor and the Minister of Finance that ensures tax certainty and legal safety. It determines the tax implications of an investment project.

With an Investment Agreement you receive a single, binding interpretation of the tax regulations – without the need to apply separately to various authorities.

What are the Benefits of an Investment Agreement?

Tax certainty – You know in advance the tax implications of your investment, this will help you to  avoid unexpected costs and risk.

Comprehensive approach – In a single procedure you can combine the equivalent of several legal instruments, such us:

• an advance pricing arrangement,
• anti-tax avoidance clauses
• individual tax ruling
• tax ruling on top-up taxation,
• binding excise information,
• binding VAT rate information,

An overall look at your investment and its tax implications – The Investment Agreement covers your entire investment project, based, e.g., on documents you provide.

Flexibility and dialogue with the investor – The Ministry of Finance adapts to the specific needs of the investor. We are open to discussing the schedule of the proceedings, or the form and deadlines for submitting clarifications.

Ongoing  cooperation – Conclusion of the Investment Agreement marks the beginning, rather than the end of our cooperation. You will be assigned  a permanent advisor who you can contact for assistance with tax matters related to your investment. You can also, at any time, consult any changes in your factual or legal status and find out the resulting consequences for the Investment Agreement.

Is Your Investment Eligible?

You can apply for an Investment Agreement if you are planning or implementing an investment in Poland worth at least PLN 50 million.

The Investment Agreement may concern investments in tangible fixed assets or intangible and legal assets related to:

• establishment of a new plant,
• expansion of the production capacity of an existing plant,
• introducing products not previously produced at the existing plant,
• fundamental change to the production process of an existing plant.

You can also apply for an Investment Agreement if you plan to acquire assets belonging to an establishment that has been closed or would have been closed if the purchase had not taken place. The assets must be acquired by an investor unrelated to the seller, and the acquisition of shares of the company itself is excluded.

Where Can You Get More Information?

More information on the Investment Agreement can be found  on the Ministry of Finance website podatki.gov.pl.

Investment Agreement proceedings are handled by the Investor Tax Service Centre.

You do not have to be decided about submitting an application for the Investment Agreement to contact the Center. A non-committal preliminary meeting, where you can present your investment plans and learn more about Investment Agreements, can be organized.

The Investor Tax Service Center

• Tel.: +48 22 694 45 64
• E-mail: centrum.obslugi.inwestora@mf.gov.pl

Świętokrzyska 12, 00-916 Warsaw

https://www.podatki.gov.pl/porozumienie-inwestycyjne/centrum-obslugi-podatkowej-inwestora/