THE POLISH INVESTMENT ZONE AFTER 2026 – ON THE FUTURE OF THE INVESTMENT SUPPORT SYSTEM

The Polish Investment Zone is one of the most important instruments for supporting investment in Poland and a key element of the investment incentive system. On 4 September in Toruń, the academic and expert conference „The Polish Investment Zone after 2026” was held, devoted to the future of this system and the challenges currently faced by entrepreneurs, companies managing special economic zones and tax advisers.

The event brought together representatives of the Ministry of Development and Technology, the Ministry of Finance, special economic zones, the academic community and advisory firms, who discussed, among other things, the directions of changes in the Polish Investment Zone, the practical application of qualitative criteria and the most important interpretation problems related to the tax exemption. K-S SSE S.A. was represented at the meeting by Antoni Sołtys, Member of the Management Board of K-S SSE S.A., and Tomasz Ćwiek, Investment Projects Manager.

One of the most important topics of the discussion was the future of the PSI after 2026 and the planned legislative changes. Participants also talked about the practical aspects of using the tax exemption and the challenges that arise in the day-to-day servicing of investors. Particular attention was paid to the implementation and reporting of the fulfilment of qualitative criteria, and to problems related to the qualification of costs and revenues as zone-related and non-zone-related.

The conference was also an opportunity for a lively exchange of views and experiences between the academic community, public administration, special economic zones and business. It was an important discussion also from the perspective of how the Polish Investment Zone will function in the coming years – particularly in the context of providing entrepreneurs with stable and predictable conditions for planning new investments. The conference participants agreed that if Poland wants to remain a competitive location for new investments, it should continue to develop this instrument after 2026, providing entrepreneurs with real economic benefits as well as clear, stable and predictable rules for its operation.

The event was organised by Nicolaus Copernicus University in Toruń and the Pomeranian Special Economic Zone. The academic committee of the conference included Dr Ewa Prejs and Dr Katarzyna Welzant.