Thursday, 17 May 2012, Nameday: Sławomira, Stanisława, Weroniki
The investors who create new jobs are offered tax exemption in the property tax, which was adopted by a relevant resolution of the Council of the Town of Krosno.
Tax-exemption eligible investments:
New investment projects – buildings, constructions and parts thereof, housing business operations, the objects of which are indicated in the Resolution (mainly industrial processing and innovative services, the wholesale and retail operations excluded).
Sine qua non of such exemption is creating at least five new jobs connected with the new investment within two years from the moment it starts operation.
Exemption period
The period of exemption depends on the number of newly-created jobs
| Number of the newly-created jobs | Exemption period |
|---|---|
| at least 5 | 1 year |
| at least 15 | 2 years |
| at least 25 | 3 years |
| at least 50 | 4 years |
| at least 100 | 5 years |
De minimis assistance
The exemption is so called „de minimis” assistance. It means that the assistance gross value granted, counted in aggregate with other de minimis assistance, which an entrepreneur was given within three consecutive fiscal years, cannot exceed the amount of EUR 200,000, and in the event of an entrepreneur operating in the road transport sector, it cannot exceed EUR 100,000.
