No âmbito da sua actividade de "aftercare", a Agência Polaca de Informação e Investimento Estrangeiro (PAIiIZ) acaba de publicar um relatório sobre os principais obstáculos e dificuldades com que se deparam, actualmente, as empresas com capitais estrangeiros na Polónia. Este estudo teve por base um inquérito realizado a esse conjunto de investidores. Entre as principais dificuldades detectadas encontram-se "...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". Veja o relatório completo aqui.