Poland’s Mining Fiscal Regime: H1 2015

Timetric
February 28, 2015
TIM19638
$995.00

Synopsis
Timetric’s Polish fiscal regime outlines governing bodies, governing laws, licenses, rights, obligations and tax-related information on seven commodities: coal, copper, lead, gold, silver, nickel and zinc.

Summary
Poland has deposits of coal, copper, zinc, lead, silver, manganese, and rock salt. Its mining industry is governed by the Ministry of Environment including the State Mining Authority and other State Institutes such as State Mining Authority, Polish Geological Institute Central Mining Institute and the Institute of Minerals and Energy, Polish Academy of Sciences. The Geological and Mining Law 1994, and the Mines and Mineral Act, 1999, regulate laws regarding mining and minerals. The act covers the issue, renewal and termination of mineral concessions, the payment of royalties, and other related matters.

Scope
The report outlines Poland's governing bodies, governing laws, licenses, rights, obligations and key fiscal terms which includes royalty, prospecting fees, exploration fees, corporate income tax, capital gains tax, real estate tax, depreciation, withholding tax, loss carry forward and value added tax (VAT).

Reasons To Buy
Gain an overview of Poland's mining fiscal regime.

Key Highlights
• The Ministry of Environment is responsible for the rational management of natural resources. It educates the general public in the protection of the environment

• The State Mining Authority aims to improve the health and safety of miners, and ensure the proper management of deposits

• Economic Freedom Act of 2 July 2004 is the principle legal act which governs all business activities in Poland. It regulates the undertaking, running and closure of businesses in the territory of Poland

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1 Executive Summary
2 The Polish Mining Industry – Governing Bodies
2.1 Ministry of Environment
2.1.1 The Commission for Mineral Resources
2.1.2 Department of geology and geological concessions
2.2 State Mining Authority
2.3 Polish Geological Institute
2.4 Central Mining Institute
2.5 Institute of Minerals and Energy, Polish Academy of Sciences
3 The Polish Mining Industry – Governing Laws
3.1 Economic Freedom Act of 2 July 2004
3.2 The Labour Code
3.3 Polish Geological and Mining Law, February 4, 1994
4 The Polish Mining Industry – Ownership and Mining Licenses
4.1 Mining Ownership
4.2 Mining Business Licenses
4.2.1 Area
4.2.2 Process
4.3 Mining Usufruct License
4.4 Mining Concessions
5 The Polish Mining Industry – Rights and Obligations
5.1 Rights
5.2 Obligations
6 The Polish Mining Industry – Key Fiscal Terms
6.1 Prospecting Fees
6.2 Exploration Fees
6.3 Royalty
6.4 Corporate Income Tax
6.5 Capital Gains Tax
6.6 Real Estate Tax
6.7 Depreciation
6.8 Withholding Tax
6.9 Loss Carry Forward
6.10 Value Added Tax
7 Appendix
7.1 Abbreviations
7.2 Methodology
7.3 Secondary Research
7.4 Primary Research
7.5 Contact Timetric
7.6 About Timetric
7.7 Timetric’s Services
7.8 Disclaimer

Table 1: The Mining Industry in Poland – Fiscal Regime Terms, Fees and Other Taxes, 2015
Table 2: The Mining Industry in Poland – Royalty Rates (PLN/IU and %), 2015
Table 3: The Mining Industry in Poland – Real Estate Tax (PLN/m2), 2015
Table 4: The Mining Industry in Poland – Depreciation Rates (%), 2015
Table 5: The Mining Industry in Poland – Withholding Tax Rates (%), 2015

Figure 1: The Mining Industry in Poland – Commodity Mines at Different Stages, 2015

$995.00

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