Local preferences. In order to speed up the economic development in some parts of Poland's territory (preference for certain branches of activity, new techniques and technologies, production for export, growth of competitiveness, development of the present estate and infrastructure, employment creation, environment friendly management of natural resources) in accordance with the Act on Special Economic Zones (SEZ) uninhabited areas have been designated and incentives for investors to start business activity there have been specified. There are 14 SEZ today (listed below), created between 1995 and 1997, each of them for a 20-year period. Their total area is 5,965 hectares. The majority of SEZ were created in areas with high unemployment rates and low accumulation of investments. The zones are managed by (joint-stock or limited liability) companies established for this purpose, with a majority shareholding by the State Treasury or voivodship self-government.

700 investors who started business activity in SEZ before the end of 2000 have gained inter alia 10-year income tax exemption and lowering of the tax scale by a half for further 10 years. They declared to invest over 2 billion USD together and create 30 thousand jobs. Amendments to the Act on SEZ introduced on 1 January 2001 kept all granted privileges and reduced their scope for entrepreneurs starting business activity in SEZ on the ground of new permits. Support offered to investors in SEZ constitutes regional support according to the provisions of the Act on Conditions of Admissibility and Supervision of Public Support for Entrepreneurs. The maximum regional support must not exceed 50% (in Gdańsk, Gdynia Sopot, Kraków and Wrocław - 40%, and in Poznań and Warszawa - 30%). The thresholds may be exceeded by 15 percentage points for small companies (up to 50 employees) and medium sized ones (up to 250 employees). The minimum of the required investment expenditures is 100 thousand EUR in all SEZ.

Current incentives. Entrepreneurs who are given a permit to carry out business activity in SEZ can obtain public support granted in the form of income tax exemption arising in accordance with incurred investment expenses and with employment creation (the touchstone is here two-year labour costs of the newly employed, on the condition that the new jobs are maintained for at least five years). In both cases, the income tax exemption applies to the amount of the part of expenses which equals the maximum regional support in the area (with the exception of Kraków where the maximum support amounts to 40%, and for small and medium sized companies 55%, in other SEZ areas it amounts to 50% and 65%). In any case the permit granted by the company managing SEZ specifies the subject of the business activity, conditions regarding the amount of investment expenditures and the employment of a specified number of employees for a specified period of time. Some communes with areas designated as SEZ declare inter alia to exempt entrepreneurs from real estate tax, and local poviat employment offices offer aid programmes for employing graduates, supported by means coming from the Labour Fund.

SEZ and the European Union. None of the SEZ in Poland is situated in the area where the development index exceeds the average entitling to regional support in the EU. Nevertheless, the European Commission believes that the present structure of the Polish SEZ violates the Union rules on competition. In order to close the adequate stage of negotiations, a compromise solution must be found, which would not destroy "the totality of advantages" enjoyed by the investors. An agreement on standpoints regarding "the Competition Policy" is likely to be reached in the spring 2002.

The Fourteen SEZ

Kamiennogórska Specjalna Strefa Ekonomiczna Małej Przedsiębiorczości - www.ssemp.pl
established from 01.12.1997 to 30.11.2017 (Dz. U. 1997.135.903), area 250.96 hectares (Dz. U. 2001.107.1168), development plan (Dz. U. 1999.35.328)
areas in communes: Jawor Town, Kamienna Góra Town, Kamienna Góra, Lubań Town, Lubawka, Nowogrodziec
managed by: Specjalna Strefa Ekonomiczna Małej Przedsiębiorczości S. A.
58-400 Kamienna Góra, ul. Jana Pawła II 11 A
tel. (+4875) 6451503 do 06, fax 7442017, e-mail: strefa@ssemp.pl

Katowicka Specjalna Strefa Ekonomiczna - www.ksse.com.pl
established from 08.08.1996 to 07.08.2016 (Dz. U. 1996.88.397), area 1017.33 hectares (Dz. U. 2001.107.1169), development plan (Dz. U. 1998.70.459)
areas in communes: Bielsko-Biała Town, Czerwionka-Leszczyny, Częstochowa Town, Dąbrowa Górnicza Town, Gliwice Town, Godów, Jastrzębie-Zdrój Town, Pawłowice, Rybnik Town, Sosnowiec Town, Tychy Town, Żory Town
managed by: Katowicka Specjalna Strefa Ekonomiczna S. A.
40-032 Katowice, ul. Sienkiewicza 28
tel. (+4832) 2510736, 2510958, fax 2513766, e-mail: ksse@ksse.com.pl

Kostrzyńsko-Słubicka Specjalna Strefa Ekonomiczna - www.kssse.pl
established from 15.11.1997 to 14.11.2017 (Dz. U. 1997.135.904), area 462.56 hectares (Dz. U. 2001.107.1170), development plan (Dz. U. 1998.43.258)
areas in communes: Bytom Odrzański, Gorzów Wielkopolski Town, Gubin Town, Kostrzyn Town, Nowa Sól Town, Słubice
managed by: Kostrzyńsko-Słubicka Specjalna Strefa Ekonomiczna S. A.
66-470 Kostrzyn, ul. Kopernika 4 A
tel. (+4895) 7524166, fax 7524167, e-mail: info@kssse.pl

Krakowski Park Technologiczny - www.czt.cc.pl
established from 01.01.1998 to 31.12.2017 (Dz. U. 1997.135.912), area 122.35 hectares (Dz. U. 2001.107.1171), development plan (Dz. U. 1999.86.960)
areas in communes: Kraków Town, Tarnów Town
managed by: Centrum Zaawansowanych Technologii - Kraków Sp. z o.o.
31-116 Kraków, ul. Studencka 7/3 A
tel. (+4812) 4284980, fax 4226525, e-mail: cztk@czt.cc.pl

Legnicka Specjalna Strefa Ekonomiczna - www.cuprum.com.pl/strefa
established from 27.05.1997 to 26.05.2017 (Dz. U. 1997.44.274), area 381.69 hectares (Dz. U. 2001.107.1172), development plan (Dz. U. 1997.153.1003)
areas in communes: Gromadka, Legnica Town, Lubin Town, Polkowice, Złotoryja Town
managed by: Legnicka Specjalna Strefa Ekonomiczna S. A.
59-220 Legnica, ul. Kard. Kominka 9
tel. (+4876) 8522446, 8522447, fax 8522443, e-mail: strefaleg@cuprum.com.pl

Łódzka Specjalna Strefa Ekonomiczna - www.sse.lodz.pl
established from 29.05.1997 to 28.05.2017 (Dz. U. 1997.46.289), area 283.10 hectares (Dz. U. 2001.107.1173), development plan (Dz. U. 1998.139.900)
areas in communes: Ksawerów, Kutno Town, Łęczyca Town, Łódź Town, Ozorków Town, Radomsko Town, Rawa Mazowiecka Town, Tomaszów Mazowiecki Town, Zgierz Town
managed by: Łódzka Specjalna Strefa Ekonomiczna S. A.
90-349 Łódź, ul. Tymienickiego 22/24
tel. (+4842) 6762753, 6762754, fax 6762755, e-mail: info@sse.lodz.pl

Pomorska Specjalna Strefa Ekonomiczna - www.strefa.gda.pl
established from 29.08.2001 to 30.11.2017 (Dz. U. 2001.84.909) after joining Tczew and Żarnowiec SEZ, area 348.37 hectares (Dz. U. 2001.107.1178), development plan (Dz. U. 1998.135.878 i 880)
areas in communes: Gniewino, Krokowa, Kwidzyn Town, Starogard Gdański Town, Tczew Town, Tczew
managed by: Pomorska Specjalna Strefa Ekonomiczna Sp. z o.o.
81-703 Sopot, ul. Władysława IV 9
tel. (+4858) 5559700, fax 5559711, e-mail: marketing@strefa.gda.pl

Słupska Specjalna Strefa Ekonomiczna - www.parr.slupsk.pl
established from 15.11.1997 to 14.11.2017 (Dz. U. 1997.135.905), area 167.00 hectares (Dz. U. 2001.107.1175), development plan (Dz. U. 1998.43.259)
areas in communes: Słupsk Town, Słupsk
managed by: Pomorska Agencja Rozwoju Regionalnego S. A.
76-200 Słupsk, ul. Poznańska 1 A
tel. (+4859) 8412892, 8413261, fax 8412892, 8413261, e-mail: office@parr.slupsk.pl

Specjalna Strefa Ekonomiczna Euro-Park Mielec - www.europark.com.pl
established from 07.10.1995 to 06.10.2015 (Dz. U. 1995.107.526), area 749.22 hectares (Dz. U. 2001.107.1174), development plan (Dz. U. 1996.154.749)
areas in communes: Chełm Town, Dębica Town, Gorlice Town, Mielec Town
managed by: Agencja Rozwoju Przemysłu S. A.
39-300 Mielec, ul. Partyzantów 25
tel. (+4817) 7887236, 7887769, fax 7887769, e-mail: europark@europark.com.pl

Specjalna Strefa Ekonomiczna Starachowice - www.sse.com.pl
established from 01.12.1997 to 30.11.2017 (Dz. U. 1997.135.906), area 303.20 hectares (Dz. U. 2001.107.1176), development plan (Dz. U. 1998.135.879)
areas in communes: Brody, Ostrowiec Świętokrzyski Town, Starachowice Town, Stąporków
managed by: Specjalna Strefa Ekonomiczna Starachowice S. A.
27-200 Starachowice, ul. Radomska 29
tel. (+4841) 2754101, fax 2754102, e-mail: sse@sse.com.pl

Suwalska Specjalna Strefa Ekonomiczna - www.ssse.com.pl
established from 01.09.1996 to 31.08.2016 (Dz. U. 1996.93.421), area 331.19 hectares (Dz. U. 1996.93.421), development plan (Dz. U. 1997.17.92)
areas in communes: Ełk Town, Gołdap, Suwałki Town, Suwałki
managed by: Suwalska Specjalna Strefa Ekonomiczna S. A.
16-400 Suwałki, ul. Noniewicza 49
tel. (+4887) 5652217, fax 5652217, e-mail: ssse@ssse.com.pl

Tarnobrzeska Specjalna Strefa Ekonomiczna Euro-Park-Wisłosan - www.tsse.pl
established from 15.11.1997 to 14.11.2017 (Dz. U. 1997.135.907), area 702.30 hectares (Dz. U. 2001.107.1177), development plan (Dz. U. 2000.2.23)
areas in communes: Grębów, Nisko, Nowa Dęba, Połaniec, Radom Town, Stalowa Wola Town, Staszów, Tarnobrzeg Town, Tuczępy
managed by: Agencja Rozwoju Przemysłu S. A., Oddział Tarnobrzeg
39-405 Tarnobrzeg, ul. Zakładowa 48
tel. (+4815) 8229999, fax 8229999, e-mail: tsse@tg.onet.pl

Wałbrzyska Specjalna Strefa Ekonomiczna Invest-Park - www.invest-park.com.pl
established from 29.05.1997 to 28.05.2017 (Dz. U. 1997.46.290), area 473.80 hectares (Dz. U. 2001.107.1179), development plan (Dz. U. 1997.153.1004)
areas in communes: Dzierżoniów Town, Jelcz-Laskowice, Kłodzko Town, Nowa Ruda Town, Wałbrzych Town, Żarów
managed by: Wałbrzyska Specjalna Strefa Ekonomiczna Invest-Park Sp. z o.o.
58-306 Wałbrzych, ul. Uczniowska 21
tel. (+4874) 8413500, fax 8410177, e-mail: invest@invest-park.com.pl

Warmińsko-Mazurska Specjalna Strefa Ekonomiczna - www.wmsse.com.pl
established from 15.11.1997 to 14.11.2017 (Dz. U. 1997.135.909), area 372.10 hectares (Dz. U. 2001.107.1180), development plan (Dz. U. 1998.70.460)
areas in communes: Bartoszyce Town, Bartoszyce, Dobre Miasto, Elbląg Town, Pasłęk, Szczytno
managed by: Warmińsko-Mazurska Specjalna Strefa Ekonomiczna S. A.
10-508 Olsztyn, ul. Mickiewicza 21/23
tel. (+4889) 5350241, fax 5350241, e-mail: wmsse@wmsse.tpnet.pl

Dz. U. = Dziennik Ustaw - The Journal of Laws.