A Technopark Is Not One Benefit but Three Regimes

A technopark is not one benefit. It is the sum of three independent regimes: the earnings exemption, the payroll incentives and the VAT exemption. Each has its own scope, its own documentation burden and its own calendar. Most of my clients enter assuming it is a single package, and that is usually where the trouble starts.

The earnings exemption does not cover all of a company's income. It covers income arising from in-scope activity carried out inside the zone. Where that line begins depends on where the activity is actually performed. If the address is in the zone but the weight of the work has drifted outside it, the basis for the exemption weakens. This is the most disputed point in an inspection.

The payroll incentives are a separate regime with their own documentation regime. Remote work has changed this picture, but not without limits; the ratios and durations follow their own rules. Confusing the two regimes leads to the assumption that a correct application under one will be accepted under the other, and that assumption does not hold.

There is also the calendar dimension. The current arrangement ends on a defined date, and that date is no longer distant. Even if an extension arrives, there is scenario work to be done now: where would the company's tax burden sit if the exemption ended, and is the structure ready for it. The articles below take the three regimes one at a time, then the scope boundary and the calendar.