Poland has published the Law of 10 May 2018 on Supporting New Investments, which enters into force on 30 June 2018. The Law essentially provides for the granting of income tax exemptions (support) for 10 to 15 years for new investments made in any area of the country, except for areas with undeveloped mineral resources, unless the investment is in developing those resources. Whether support is granted and the level of support depends on certain factors, including the location of investment, …