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Legal barriers in FDI inflow to Poland
25 January 2012
Obstacles related to the investment incentives system, labour law and tax law are, according to foreign investors, the most significant barriers in the inflow of FDI to Poland.

Polish Information and Foreign Investment Agency, on the basis of the opinions of foreign investors operating in Poland, has prepared a report concerning the critical factors influencing activity they carry out in the country.
The respondents see the barriers mainly in the area of investment incentives system, labour code and tax law. In terms of governmental grants the investors criticized the restriction in merging the government grant with the remaining instruments of support, high limits in criteria rendering possible applying for government grants, limited budget and long procedures.
In the field of structural funds the investors complain of the level of availability of information about the on-going competitions, exceeding of assessment deadlines, as well as bureaucratic approach to the settlement of assigned subsidies. Regarding the special economic zones, the most of negative opinions concern the time restrictions in functioning of SEZ (until the end of 2020), exclusion activities classified in PKWiU as financial, absence of possibility to off-set losses as well as restrictive criteria of inclusion of private lands to economic zones.
Investors underline also the low competitiveness of Polish labour code comparing to the rest of Europe. They drew attention to the need to increase the flexibility of solutions in the aspect of adjustment of working time and its organisation to the actual needs of employers (e.g. the application of longer settlement periods or the introduction of individual working time accounts).
Other barrier is the tax system in Poland, especially the multitude of the amendments to the Acts and conflicting interpretations of the tax authority issued in similar casues. Investors have also doubts regarding the taxation of transport of employees to the employer’s facility, the tax for medical packages purchase by the employer and postulate to establish the so-called VAT groups.
The report is available here: (PAIiIZ)
From the left: Rafał Fabisiak – Legal Advisor, Volkswagen Poznań, Łukasz Karpiesiuk - Baker&McKenzie; ABSL, Marek Zuber - economist, Maciej Grelowski - Business Centre Club, dr hab. Ryszard Michalski - Institute for Market, Consumption and Business Cycles Research

Bariers to the inflow of FDI to Poland

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