@misc{_2021,
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2021},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={At the beginning of 2022 a package of measures to support the development of Polish businesses was introduced into the Polish legal order. One of them is the so-called venture capital relief, i.e. a tax preference designed for taxpayers who invest in alternative investment companies or their subsidiaries. In addition, the prerequisites for exempting alternative investment companies from corporate income tax on the disposal of their shares have also been lowered. The tax break is intended to increase investors’ activity on the Polish venture capital market. However, there are concerns that the introduction of a single tax relief will not be enough enticement for investors, especially business angels. Therefore, it seems relevant to explore foreign markets, in particular British, French and Estonian to identify what actions have been taken by countries whose startup ecosystems are considered to be one of the most attractive in the world. This article is intended to allow an assessment of how effective venture capital relief is likely to be and to determine what reforms, following the example of foreign schemes, are needed to boost investments into domestic start-ups.},
 type={text},
 doi={10.34616/149363},
 keywords={venture capital relief, venture capital market, business angels, alternative investment company, start-up, tax incentives, Polish Deal},
}