Tax incentives and other reliefs for investors

Community or Municipality Office:

online information service for investors (investment opportunities, documents, taxes, community charges, etc.);
online processing of documents in:
- Town and Municipality Office;
consultancy and support services throughout the investment process (from location planning to completion of the investment);
close cooperation, where necessary, with investors who apply for permits and consents required by law;
close cooperation, where necessary, with investors who apply to providers of utilities necessary for investment preparation and accomplishment for permits and consents required by law;
public aid for investment;
comprehensive service is provided within one Division/Department;
each investment is monitored by an appointed office employee;
investment areas are covered by a valid development plan;
existing development plans may be adapted according to investment requirements;
the Town/Community features:
- active and dynamic village councils,
- Business Information Centre,
- European Information Centre,
- Investors Service Bureau,
- Special Economic Zone;
up-to-date portfolio of investment areas available;
professional investment catalogues available;
investment opportunities in the Town/Community area;
information on investment opportunities is available in the following languages:
- English,
- German;
assistance in negotiations with private owners of investment areas;
assistance in negotiations with institutional owners of investment areas;
assistance in identifying and acquiring buildings and land that fulfil investors requirements;
access to utilities may be provided at community′s own expense;
local authorities hold meetings with business representatives to discuss major local issues;
local government authorities cooperate with non-governmental organisations on a business level;
Town/Community Office cooperates with the Labour Office to support investors by:
- provision of public-funded training according to business profile of the future employer,
- recruitment of employees,
- reducing the investment costs by providing apprenticeship and training funded by the Labour Office;
extensive promotion of local business activities by the Town/Community Office;
farmers are provided with consultancy services;
expert consultancy and assistance concerning the European Union aid programmes;

Tax reliefs:

statutory tax reliefs - entrepreneur is exempt from tax in the fiscal year in which the building was delivered;
advantageous tax rates;
advantageous local charges;
the Town/Community may dispose of or lease its property;
tax may be paid in instalments should the enterprise experience financial difficulties which undermine its existence;
tax arrears may be paid in instalments should the enterprise experience financial difficulties which undermine its existence;
deadlines for tax payment may be extended should the enterprise experience financial difficulties which undermine its existence;
de minimis aid;
total exemption from property tax;
partial exemption from property tax;
exemption from income tax;
exemption from land tax;

Other:

information and consultancy centres for entrepreneurs operating in the Town/Community area;
meetings with business representatives, held by the local authorities;
unrestricted access to technical infrastructure within the investment areas;
each investment offer is considered individually;

For details concerning aid programmes for investors, see the following websites:

Town and Municipality;

For details concerning rules of granting aid to entrepreneurs, see the following websites:

other aid programmes for investors:

community photo