Dagmara Wolska Post Investment Specialist May 26th, 2011

WSEZ is administratively separated part of the Polish territory, designated for running business activity under preferential conditions. Entrepreneur operating in the zone is entitled to receive public aid in form of income tax exemption.

WSEZ was established based on the Ordinance by the Council of Ministers dated April 15th, 1997.

Surface: ha 4 subzones in 1 province Initially established for the period of 20 years, i.e. till May 28th, Surface: 1, ha 40 subzones in 4 provinces Will be operating until the end of 2020.

Investor who starts business activity in the WSEZ „INVEST- PARK” is exempted from income tax (available only in the special economic zone). possibility of income tax exemption amounting even up to 60% of investment costs or two-year labour costs investment located within Lower Silesia

LOWER SILESIA, WIELKOPOLSKA SMALL -SIZED entrepreneur: +20% MEDIUM -SIZED entrepreneur: +10% LUBUSKIEWIELKOPOLSKA LOWER SILESIA OPOLSKIE OPOLSKIE,LUBUSKIE of investment costs or two-year labour costs

permit for conducting business activity A legal base to benefit from the public aid in a form of corporate income tax exemption is the permit for conducting business activity within the area of the Zone, which is issued by the WSEZ “INVEST – PARK” Sp. z o.o. (Ltd.).

The permit for conducting business activity within the area of the Zone is issued for major manufacturing activities and such services as: 1) information technology services, 2) research and development services, 3) accounting and auditing of books services, 4) bookkeeping services, excluding tax declarations, 5) technical testing and analysis, 6) call centre services.

INVESTMENT AREAS: more than 520 hectares of investment sites dedicated to green-field investment, INDUSTRIAL PROPERTIES: production halls and warehouses, opportunity of purchase or lease or rent of the space, OFFICE SPACES: OFFICE SPACES: facilities designated for service activity (Business Process Outsourcing), office spaces in Wrocław and Wałbrzych.

1.System of tax exemptions and other incentives: income tax exemption, real estate tax exemption, funds and grants. 2.Wide offer of green-field areas, industrial and office spaces.

3.Well developed region rich industrial traditions, convenient location strengthening co-operative and commercial contacts. 4.Attractive labour market in the region: competitive labour costs, qualified, flexible labour force, 66 % of population in productive age, well developed system of education (36 educational centres), high unemployment rate.

Investment expenditures in the WSEZ in EUR billion Employment changes within the WSEZ 5.Development of the WSEZ: over 160 entrepreneurs employees Euro 3 billion – investment expenditures 6.WSEZ „INVEST-PARK” ranked as one of the most attractive places to invest in the world: 3rd position in Europe and 17th position in general world classification (according to The Report prepared by 'FDI Magazine‘, publication owned by The Financial Times Business Group; among over 700 zones that took part in the contest)

France 4, Denmark 4, Great Britain 4, Spain 3, the Netherlands 3, the Republic of Korea 2, Belgium 1, the Czech Republic 1, Ireland 1, Portugal 1, Switzerland 1, the United Arab Emirates 1, Poland / German 1, India 1. Entrepreneurs in the WSEZ by the country of origin 70% of investments in the WSEZ is realized by foreign companies. They represent among others following countries: Italy, Germany, Japan, the USA, Sweden, France, Denmark, Great Britain, Spain, the Netherlands, the Republic of Korea, Belgium, the Czech Republic, Ireland, Portugal, Switzerland, the United Arab Emirates, India.

Electrolux Poland Sp. z o.o.Żarów, Oława, Świdnica SCA Hygiene Products Sp. z o.o.Oława SCA PACKAGING POLAND Sp. z o.o.Oława Mobile Climate Control Sp. z o.o.Oława Autoliv Poland Sp. z o.o.Jelcz-Laskowice Broen S.A.Dzierżoniów Broen Sp. z o.o.Dzierżoniów FORMA SYSTEM Sp. z o.o.Świdnica Sauer Danfoss Sp. z o.o.Wrocław

Attractive investment conditions and beneficial location persuaded many companies to locate investments in WSEZ „INVEST-PARK”. 3 factories Euro 189 mln. of invested capital 2,3 thous. employees

represent the following branches: automotive, household appliances, metal processing and others.

1. AUTOMOTIVE sector: 32 companies Euro 1.4 bln. of invested capital 13.7 thous. Employees 2. Household appliances sector: 20 companies Euro 0.44 bln. of invested capital 7.2 thous. employees

3. Metal processing sector: 19 companies Euro 0.15 bln. of invested capital 1.1 thous. employees 4. Other including: chemical, plastics, food: 91 companies Euro 1.03 bln. of invested capital 8.6 thous. employees

Swidnica SubzoneWSEZ Established: Surface:163 ha1,685 ha Development stage:61 %68 % Available investment area:65 ha520 ha Number of permits:17163 Investment expenditures:Euro 217 millionEuro 3,200 million Employment:2,22131,083

INVESTMENT AREAS IN Ś WIDNICA: located on outskirts of towns, sites subdivided according to Investors requirements, accessibility of all technical media (energy, gas, sewage system etc.), accessibility to internal and national roads (35 km from A4 Motorway), favourable geographical location.

Electrolux Colgate – Palmolive Investment plot of ha

INDUSTRIAL PARK IN Ś WIDNICA: Special Economic Zone status, Available space hall 4,500 m2 (to be constructed), Possibility to adjust space to entrepreneur’s requirements.

INDUSTRIAL PARK IN Ś WIDNICA:

Colgate – PalmoliveNifco Poland Klingenburg InternationalAAM Poland

Dagmara Wolska Post Investment Specialist WSEZ „INVEST-PARK” Ltd.