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State aid

The phenomenon of State aid comes down to the fact that it is impossible to list all the areas of activity in which it can be encountered. State aid is actually an interdisciplinary field in which it is necessary to skilfully combine legal, tax, financial and even analytical knowledge.

Justyna Korycka


Justyna Korycka


Scope of advice

Our experts not only operate freely in the technical and business aspects of State aid, but they also know and anticipate the risks involved. As a result, they are able to provide advice that minimises business risks while providing a stable foundation for innovative solutions.

The areas of our support include:

Development of an optimal model for obtaining State aid – strategic advice in the selection of potential sources of support, comprehensive presentation of risks, opportunities, threats and benefits and co-creation of an optimal action plan

Obtaining support in the area of State aid – EU and Norwegian funds, government grants, tax exemptions and reliefs, external financing instruments, starting from the creation of a strategy, analysis of the conditions for applying for support, determining the status of the beneficiary, through negotiations with intermediary institutions, to support in applying for the above mentioned measures, including preparation of applications for aid

Assessment of the legal nature of the support acquired or potential – advice on the appropriate qualification of the type and form of aid measure, taking into account the consequences thereof, in particular as regards the limits available, the way in which they are defined and the obligations connected with the support obtained

Cumulation of State aid – combining aid from various sources, verification of the level of aid use in the company / group, monitoring of available aid limits also for individual investment projects, protection of the entrepreneur against receiving undue or excessive aid

Support for innovation – comprehensive support for the development and subsequent implementation of research and development or innovation activities in an enterprise (including the so-called innovation audits and identification of innovative areas), obtaining and advising on the settlement of the support provided (including, inter alia, R&D reliefs, IP Box, technological credit, aid from EU funds, tax reliefs)

Polish Investment Zone and Special Economic Zones – comprehensive advice on applying for tax incentives, obtaining tax exemptions, both for greenfield and brownfield investments, securing the entrepreneur in terms of EU and national requirements

Settlement of State aid granted – comprehensive advice on discounting State aid, development of optimal purchase procedures (competitiveness principle, market research, etc.), calculation of available State aid limits, order of use of granted investment allowances, as well as support in the implementation of reporting obligations towards national and EU institutions

Support in direct individual negotiations with representatives of the EC, as well as with national authorities, i.e. government administration, intermediary institutions such as, among others, ministries, Polish Agency for Enterprise Development, Polish Investment and Trade Agency, National Centre for Research and Development, PFR, area (zone) managers etc.

Representation in court proceedings (including before the Voivodship Administrative Court, the Supreme Administrative Court), as well as assistance in control proceedings – disputes concerning obtaining State aid, changes, expiry, withdrawal of aid decisions, appeals against decisions of control bodies, assistance in control proceedings by both national (including NIK) and EU authorities (EC controls)

Audits of State aid granted – comprehensive and limited audits of acquired aid in the area of e.g. employment obligation, incurred expenses, correctness of State aid used, cumulation of aid measures, including simulations of controls conducted by competent authorities

Selection of the optimal source of support based on the Temporary Crisis and Transitional Framework (TCTF) – including assessment of the project's eligibility for support based on the TCTF, search for the optimal form of support, preparation of appropriate applications for support, support in the process of negotiations with the granting authorities, strategic advice at the stage of qualification of costs, amounts of support, rules of cumulation, support in the notification process in case of using the support specified in section 2.8. item 86.

EU funding – regardless of whether EU funding is State aid or not, we will ensure that the project is taken care of throughout its life cycle - from the development of the application for funding, through the implementation and settlement of the project, to maintaining its sustainability. Our support also includes protests and appeals to administrative courts against negative project assessments, assistance during inspections and audits, including drafting objections to post-inspection information. We represent clients in administrative proceedings before administrative and common courts regarding imposed financial corrections and reimbursement of co-financing

Who we work with