Data publikacji: 6/16/2026
Data aktualizacji: 6/16/2026
Large, complex investments can involve many tax issues.
The Ministry of Finance offers you an Investment Agreement. It is a legal instrument that allows you to obtain a binding interpretation of tax law provisions. An Investment Agreement can help you manage tax risks and clarify the tax implications of your investment.
Whether you are investing in a new plant, expanding production or changing production processes, an Investment Agreement can be a key to ensuring tax certainty for your investment plans.
From 1 January 2025 the Agreement is more accessible. Now it can encompass investments worth at least PLN 50 million (about EUR 11.5 million). Formerly the minimum investment value was set at PLN 100 million (about EUR 13 million).
An Investment Agreement is an agreement between an investor and the Minister of Finance regarding the tax implications of an investment.
It is much more than an accumulation of several tax instruments into single, coherent solution that safeguards tax compliance.
With an Investment Agreement you can:
A company named “XYZ”, an international electronic component manufacturer, plans a new investment in Poland. The investment is to cover construction of modern production plant and expansion of R&D centres.
As a result of the investment the Company plans to manufacture new products, subject to various VAT rates and excise classifications. Moreover, the Company makes transactions with related entities in other countries, therefore it needs to choose a proper transfer pricing method. The Company also wants to be sure, that the tax advantage resulting from the investment does not violate tax avoidance provisions.
At this point, instead of separately applying for:
the Company decides to submit a single application for an Investment Agreement.
Comprehensive Security of Tax Implications: With an Investment Agreement, the “XYZ” obtains a single coherent and comprehensive interpretation of all tax issues related to the investment.
The Company does not need to submit multiple applications. The result is a single Investment Agreement covering all the tax issues indicated by the investor.
Support from the Investor's Tax Service Centre: The Company does not have to describe the investment on their own, risking skirting details important for interpreting tax regulations. The Ministry of Finance's Investor's Tax Service Centre supports them at every step.
Thereby, the Company can concentrate on running and developing its business, assured that all tax-related issues are in good hands.
Legal Certainty: an Investment Agreement ensures uniform interpretation of tax regulations by tax authorities.
The “XYZ” Company saves time and resources. Meanwhile, it obtains full tax security of their Polish investment.
The Investment Agreement may include equivalents of:
The scope of an Agreement can vary depending on your investment and your needs. There is no limit on the number of issues that can be addressed within an Investment Agreement.
You receive a consistent solution for various tax issues that would otherwise be covered by different instruments, obtained in several procedures and before multiple different tax authorities.
You save time and benefit from a flexible procedure, thanks to direct contact with the Investor’s Tax Service Centre .
An Investment Agreement provides you with a range of benefits:
A company named “IJK” plans building a modern solar panel manufacturing plant and development of new technical solutions. Such an investment carries complex tax issues.
To ensure tax certainty throughout the investment, the Company decides to obtain an Investment Agreement.
With the Investment Agreement, the “IJK” Company can fully concentrate on developing new technologies and increasing their market share.
Minimum Investment Value: You can apply for an Investment Agreement if you plan or implement an investment in Poland worth at least PLN 50 million (about EUR 11.5 million).
Business Activity in Poland: You do not have to run a business in Poland to apply for an Investment Agreement.
Investment Type: You can apply for an Investment Agreement if you invest in tangible fixed assets or intangible and legal assets resulting in:
You can also apply for an Investment Agreement if you plan to acquire assets belonging to an establishment that has been closed or would have been closed if the purchase had not taken place. You must not be related to the seller of the assets. The sole acquisition of shares of the enterprise itself is excluded.
Sample eligible investments:
Completed Investment. An Investment Agreement must concern the tax consequences of a planned or ongoing investment.
Binding Interpretation Under Another Instrument. An Investment Agreement cannot address issues that have already been resolved through another instrument (e.g., an individual tax interpretation).
Capital Investment. Investment Agreements do not apply to capital investments.
Application for Tax Consequences Unrelated to the Investment. An Investment Agreement may only address the tax consequences directly related to the investment. It cannot cover tax matters associated with other activities.
Incomplete Description of the Factual State or Future Event. If the information or documents you provide are insufficient or require further clarification, we will contact you either in writing or during consultation meetings. Your Investment Agreement cannot be concluded if uncertainties regarding the description of the factual state or future event are not resolved.
Step 1. Identify Your Needs: Try to identify the tax issues that are significant for your investment.
Step 2. Contact the Investor’s Tax Service Centre : We will organize a preliminary meeting where you can learn more about the Investment Agreement. This will help you make an informed decision on whether the Investment Agreement meets your needs.
Write to us at: centrum.obslugi.inwestora@mf.gov.pl.
Step 3. Submit an Application for an Investment Agreement. You can attach a business plan and other documents to your application if you believe they might be helpful. Remember that you can also supplement your application later.
Step 4. Clarifications: If any issues require additional explanation, the Ministry of Finance will reach out to you. You can provide clarifications in writing or during consultation meetings.
Step 5. Reconciling the Agreement: Together we will reconcile the terms of the Investment Agreement. If we do not reach an agreement, you can withdraw or modify your application without any consequences.
Step 6. Finalizing the Agreement: After negotiating the terms, the Investment Agreement can be concluded. We can also agree on the possibility of holding regular meetings regarding your investment.
Step 7. Monitoring and Support: Concluding an Investment Agreement is not the end of our cooperation. The Investor’s Tax Service Centre will support you throughout the entire investment process. We will provide you with the necessary information, and if your plans or circumstances change, we will help you adjust the Investment Agreement accordingly.
You will also be assigned a dedicated advisor who will be your point of contact for tax-related issues concerning your investment. We can also organize regular meetings with the Investor’s Tax Service Centre staff regarding your investment.
You can submit a request to amend the Investment Agreement at any time. An amendment may also be initiated by the Minister of Finance.
You may terminate an Investment Agreement at any time and without justification.
The Minister of Finance may terminate an Investment Agreement only in cases specified by the law>.
You do not bear any consequences of resignation from completing the investment covered by an Investment Agreement.
You also do not bear consequences of changes in the investment schedule or the investment's scope. If modifications to your investment plans impact tax implications of the investment, you may apply for an amendment of the Investment Agreement.