The PLN 100 bln has been divided into three segments: for micro-enterprises, small and medium-sized enterprises, and for large enterprises. Members of these three groups will be eligible for, respectively, PLN 25 bln, PLN 50 bln, and PLN 25 bln in various forms of aid, depending on their exact size.

“Another prerequisite is comprised in the beneficial owners of the companies being tax resident in Poland and settling their taxes for the last 2 financial years in the Republic of Poland”, the general terms and conditions of the “Shield” stipulate.

As a result, a company which pays its taxes outside Poland, or has a foreign owner who does so, has but one avenue for obtaining aid.

Such a means of defining eligibility for aid, however, may exclude many large companies operating in Poland, warns Katarzyna Lisowska of GESSEL in “Dziennik Gazeta Prawna” (...)

 The full text of this article (in Polish) is available on the website of Gazeta Wyborcza. If you are interested in an English-language version, please contact: kontakt@gessel.pl