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投资激励政策

投资激励政策

第72/2000号法案«投资激励及相关法律的修订案》简称:投资激励法案

向捷克共和国境内投资的投资者可享受投资激励形式的扶持。捷克和外国法人实体和自然人从事经营活动的,均可申请投资激励。投资激励补助的领受人必须是注册办公地点在捷克共和国境内的法人实体。

支持的领域:

  • 工业

制造业生产企业的设立和扩张

  • 技术中心

研发中心的设立和扩张

  • 工商业支持服务中心

从事以下活动的中心的设立或者扩张:

  • 共享服务中心
  • 软件开发中心
  • 高科技维修中心

《投机激励法案》为每一项活动规定了必须满足的条件,以便投资者申请投资激励。在每一项活动中,规定的条件在从投资激励补助授予之日(即授予投资激励补助的决定颁发之日)起的三年内都必须满足。

法案进一步规定,对于上述所有类型的活动,领受人在《捷克投资局项目注册确认书》签发之前不得启动任何项目工作(即不得收购任何资产,包括订购机械设备等,亦不得开始建筑施工工作),且在享受国家补助的整个期间必须保留规定所需要的资产和所要求创造的就业岗位数量(至少在连续五年时间内)。

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Supported Areas

Supported Areas Source: Act on Investment Incentives No. 72/2000 Coll., as amended

Amount of Financial Support

Amount of Financial Support Source: Act on Investment Incentives No. 72/2000 Coll., as amended

Forms of Investment Incentives

Forms of Investment Incentives Source: Act on Investment Incentives No. 72/2000 Coll., as amended

Map B - Job Creation, Training and Retraining Grants

Map B - Job Creation, Training and Retraining Grants Source: Map data Český úřad zeměměřický a katastrální

Minimum Conditions

Minimum Conditions Source: Act on Investment Incentives No. 72/2000 Coll., as amended

Proposed Amendment to the Act on Investment Incentives

In the future, Investment Incentives should focus on support of projects with high added value (R&D Centers, BSS etc.). New investment incentives legislation shall be effective from 2019, thus it does not apply to any applications submitted to CzechInvest before the new law comes into effect. It is expected that R&D centres and BSS will be provided with cash grant financial support for each job created anywhere in the Czech Republic based on the new law. The amount is expected to be CZK 200 000 per job created. The requirement of minimal number of new jobs created (currently 20 jobs in general) should be regulated by Government Regulation, allowing flexibility and ability to respond to labour market situation. In case of low unemployment rate the condition of job creation would be low or none and vice versa. The incentives requirements should tighten up for traditional manufacturing projects, e.g. setting the minimal wage requirement or partial profit reinvestment in the Czech Republic

Timová Michalafinancial support+420 296 342 512pobidky@czechinvest.org