1. 06.02.2012 r. Olsztyn

2. Tax relief is what matters Offer the Warmia-Mazury Special Economic Zone

3. Our offer: Offer the W-MSSE Offer the W-MSSE Tax reliefs Investment areas Consulting services 10 – 219 Olsztyn, ul. Kasprowicza 1, tel. +48 89 535 02 41, www.wmsse.com.pl

4. Maximum tax relief is the biggest in Europe and depends on the size of an entrepreneur's company Types of companies and amount of an income tax relief: small enterprises – up to 70% medium enterprises – up to 60% large enterprises – up to 50% of tax relief The most extensive assistance In the European Union 10 – 219 Olsztyn, ul. Kasprowicza 1, tel. +48 89 535 02 41, www.wmsse.com.pl

5. Input CIT or PIT remains on an entrepreneur’s account company treasury TAX Lower CIT/PIT 10 – 219 Olsztyn, ul. Kasprowicza 1, tel. +48 89 535 02 41, www.wmsse.com.pl

6. The Warmia-Mazury Special Economic Zone is the area of 914.5 ha of land intended for business investments. Apart from good infrastructure, a favourable location and a wide possibilities of choice, the main incentive to invest in this area is public aid provided to investors. 10 – 219 Olsztyn, ul. Kasprowicza 1, tel. +48 89 535 02 41, www.wmsse.com.pl

7. The Warmia and Mazury Special Economic Zone area is situated in the north-eastern region of Poland, in the Warmia-Mazury and Mazovia Voivodeship. Investment opportunities in the Warmia-Mazury: located alongside the EU's border with Russia's Kaliningrad Oblast, access to the Baltic Sea, huge potential for agriculture and food production, Warmia and Mazury's clean natural environment and specific culture create huge potential for tourism and agroturism tourism development. Sectors with huge potential: food processing, timber, renewable energy. Investment opportunities in Masovian Voivodeship: large concentration of firms, location in trans-European transport corridors; well-developed railway network and the largest airport in the country ensuring connections with the big cities in the country and in Europe, importance of the voivodeship is stressed by Warsaw - capital of the country and the region, as well as a city of international importance, Warsaw is characterized by the highest dynamics of economic changes in the country, central location at the crossroads of commercial routes. Sectors with huge potential: food industry, construction, BPO.

8. Location

9. State border crossing European Union with the Kaliningrad Oblast, Russian Federation In the vicinity of a highway North-South (A1) National road system Seaports in Elbląg, Gdańsk and Gdynia International airport (Gdańsk, Modlin), regional airport (Olsztyn) Communication 10 – 219 Olsztyn, ul. Kasprowicza 1, tel. +48 89 535 02 41, www.wmsse.com.pl

10. 24 location Available 300 ha Investment areas 10 – 219 Olsztyn, ul. Kasprowicza 1, tel. +48 89 535 02 41, www.wmsse.com.pl

11. Bartoszyce Subzone - Bem’s Complex ( 45.5 ha of land is available for development ) 10 – 219 Olsztyn, ul. Kasprowicza 1, tel. +48 89 535 02 41, www.wmsse.com.pl

12. Elbląg Subzone - Modrzewina Complex (34.9 ha of land is available for development) 10 – 219 Olsztyn, ul. Kasprowicza 1, tel. +48 89 535 02 41, www.wmsse.com.pl

13. Planowana budowa ZUOK Tereny w W-M SSE powierzchnia 8.2 ha Michelin Droga krajowa 16 Planowana obwodnica Olsztyna Planowana Elektrociepłownia MPEC Olsztyn Subzone - Track East Complex (43.3 ha of land is available for development) Tereny w W-M SSE powierzchnia 43.3 ha

14. Our investors Newly opened plants and factories are a token of trust of entrepreneurs in our SEZ. The following companies have already invested in our Zone: 10 – 219 Olsztyn, ul. Kasprowicza 1, tel. +48 89 535 02 41, www.wmsse.com.pl

15. Feel free to contact us Warmińsko-Mazurska Specjalna Strefa Ekonomiczna S.A. ul. Kasprowicza 1 10-219 Olsztyn T: + 48 89 535 02 41 wmsse@wmsse.com.pl www.wmsse.com.pl