State Aid & Foreign Subsidies

Our Approach

We have been advising on State aid matters since before Poland’s accession to the EU. We combine regulatory, tax, investment, and procedural perspectives to ensure that support is both obtainable and safe to implement (including in the event of an audit or dispute).

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We conduct proceedings before the relevant authorities in Poland and before the European Commission - representing both beneficiaries and the institutions providing the support.

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How can we help?

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Assistance in relation to the Polish Investment Zone

We advise at all stages of applying for support under the Polish Investment Zone - from preparing the application, through the proceedings leading to the issuance of a support decision, to the implementation and maintenance of the project. We have assisted many clients with amendments to zone permits and support decisions.

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Cash Grants

We advise clients who wish to apply for or are already receiving grants under the Program for Supporting Investments of Significant Importance to the Economy (2011–2030). We prepare applications, clarify any questions, and negotiate funding agreements. We also provide advice during the approval and execution phases of such agreements. We represent a client who received the largest investment grant in the history of the Program.

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Assistance with Property Tax Exemptions

We advise on applying for property tax exemptions. We analyze draft proposals or resolutions regarding exemptions and prepare applications for support. Together with our tax team, we assist clients in filing tax returns for projects covered by such exemptions and in settling their tax obligations.

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Assistance with European Funds

We advise on applying for funding from European funds and on all matters related to such funding. For example, we help clients assess the eligibility criteria for funding, such as relocation or the incentive effect. During the project implementation phase, we support clients in awarding contracts in accordance with the principle of competitiveness and in making project modifications. We also have extensive experience with restrictions applicable during the project’s lifetime, particularly in the context of the sale or reorganization of beneficiaries who have received funding or of projects covered by such funding.

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Assistance in the Energy Sector

We advise on projects supporting the transformation of the Polish energy sector and assist businesses operating in energy-intensive sectors (e.g., steelmaking, production of batteries for electric vehicles, and energy storage). We advise on aid granted under the greenhouse gas emissions trading system or CISAF.

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Complaints to the European Commission

We prepare complaints to the European Commission regarding aid granted unlawfully or misused, as well as informal notifications concerning such aid. We develop strategies for such proceedings and represent clients before the European Commission. Furthermore, we support clients who are subject to formal investigation proceedings or are at risk of facing them.

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Notification of Aid to the European Commission

Although the scope of cases requiring notification of aid to the European Commission has narrowed following the adoption of block exemptions, such notification remains necessary for large projects. Recently, we represented an investor who obtained the first decision from the European Commission approving public investment aid in Poland.

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Legal Opinions

We prepare legal opinions on all matters related to state aid, particularly regarding the interpretation and implementation of aid agreements or decisions, eligibility for aid, its conditions, the incentive effect, recovery of aid, relocation of projects, and their continuation.

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Disputes

We represent our clients in disputes concerning state aid, both before the authorities granting the aid and before the reviewing authorities, such as the Supreme Audit Office. We also represent clients in court in the event of negative decisions regarding state aid.

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Audit and Classification of Aid (including de minimis)

We assess whether planned or received support constitutes state aid, select the appropriate legal basis (e.g., block exemptions, de minimis), calculate the aid intensity, and prepare documentation demonstrating how the support complies  with applicable regulations.

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Support Programs and Instruments (Local Government Units, Public Companies, Institutions)

We assist public entities in designing and implementing support instruments (grants, loans, guarantees, tax relief, SGEI compensation), including market analyses (private investor/lender test) and the preparation of documents for inspection and audit purposes.

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Beneficiary Accounting, Inspections, and Compliance

We prepare beneficiaries for inspections and audits (including those by the Supreme Audit Office), assist them in providing explanations to funding institutions, and implement risk-mitigation procedures (cumulation of aid, conditions for maintaining investments, documenting the incentive effect, and reporting obligations).

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Transactions, reorganizations, and project sustainability

We advise on how to safely conduct the sale of assets, a reorganization, or an M&A transaction during the implementation or sustainability period of a funded project (approvals from funding institutions, transfer of rights and obligations, risks of aid recovery, project modifications).