Strategic service centres
Entities eligible for investment incentives
A business intending to implement one of the following types of strategic services shall be eligible to apply for this type of investment incentive:
- A software development centre (a plant or a part thereof creating new or upgrading existing software)
- A repair centre (a plant or a part thereof repairing high-tech equipment)
- A shared services centre (a plant or a part thereof dealing with the management of operations and administration of internal activities such as accounting, finance, information systems, etc.).
- A data centre (a plant or a part thereof dealing with data storage, sorting and management)
- A customer support centre (a plant or a part thereof dealing with customer relationship management and communication with customers through electronic channels)
- The services provided by any of these centres must span the territory of more than two countries. Both Czech and foreign companies are eligible to receive investment incentives.
Nature of the support
- Corporate income tax relief
- Transfer of land at preferential prices
- Job creation grants amounting to CZK 200,000 per job
- Employee training or retraining grants covering up to 45% of the training costs (by company size)
- Exemption from real estate tax in „favoured industrial zones“
- The amount of the subsidy is set as a percentage of the size of the investment project and amounts to 45 %, 35 % and 25 % for small, medium and large enterprises, respectively.
Eligibility requirements
- The investment project must be carried out in the Czech Republic (outside of the City of Prague)
- At least the following number of jobs must be created and staffed:
- 20 new jobs for software development and data centres
- 70 new jobs for repair centres and shared service centres
- 500 new jobs for customer support centres
- The buildings and equipment acquired must be environmentally friendly
- At least 25 % of the investment funding must be free of any public support
- Any work on the investment must not be commenced before the submission of the investment incentive project
- All requirements must be met within 3 years from the date of the decision on the investment incentive
- The value and mix of the assets acquired must remain unchanged for at least 5 years after the requirements have been met
- The jobs must be maintained and staffed for a period of at least 5 years from the date of their creation
- The beneficiaries of the investment incentive must apply all items deductible from their tax base every year in order to reduce their tax base to the maximum extent possible