Quality Criteria Still in the Spotlight
The topic of quality criteria under the Polish Investment Zone (PSI) continues to generate significant discussion among investors. This was clearly visible during a recent meeting organized by the Katowice Special Economic Zone (KSSE), attended by the Thedy & Partners team. The event focused on practical approaches to meeting quality criteria by investors holding support decisions.
Although the PSI mechanism has been in place for several years, many companies still face challenges in correctly fulfilling the required criteria. One area that consistently raises the most questions is the criterion related to employee care activities.
“Many entrepreneurs wonder whether it is sufficient to merely offer additional benefits to employees, or whether actual expenditure is required. There are also questions about whether such benefits must cover all employees or only those involved in the new investment. We see very diverse factual situations, and we always approach them individually and with the utmost attention to detail,” notes Łukasz Łebski, Director in the tax incentives team at Thedy & Partners.
This means that even seemingly straightforward benefits—such as medical packages, wellbeing programs, or transport subsidies—may require careful analysis regarding scope, cost, and documentation.
Support from Thedy & Partners
We encourage investors to consult our specialists to verify the correct fulfilment of quality criteria. Each case is assessed individually to ensure compliance and minimize risk.
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