PSI Academy – Episode 1: Can Unused Public Aid from an Old SEZ Permit Be Salvaged?

PSI Academy is a podcast about the Polish Investment Zone, support decisions, and tax exemptions – specific, practical, and from a business perspective. Here you will find discussions of regulations, rulings, court judgments, and real-world problems faced by entrepreneurs benefiting from public aid. This is a place for those who want to better understand the rules governing the PIZ and SEZ, reduce risks, and make informed decisions in the areas of taxation and law.

Episode 1: Can Unused Public Aid from an Old SEZ Permit Be Salvaged?

This episode covers what the expiry of old SEZ permits at the end of 2026 means in practice, when public aid may be forfeited, and whether – and to what extent – a change in depreciation rates can help utilize available tax exemptions. Also covered: a brief overview of the differences between the SEZ and PIZ frameworks, statutory limitations, and the most significant disputes with tax authorities.