Use forcesAdvice on renewable energy sources

Use forces

„To ensure continuous development, you have to channel and wisely use your energy to act. Active advice based on full commitment allows all resources to be properly and effectively used in pursuit of the targets.“

Rödl & Partner

„To build human towers is only possible with shared passion and energy of each of us. The awareness that thanks to the co-operation and commitment of our effort and energy we create something unique is our ultimate source of satisfaction.“

Castellers de Barcelona

Like in most countries in Europe and around the world, the Polish power industry has been undergoing dynamic changes. There are numerous forces at play in Poland, from commitments towards the EU, to constantly growing demand for electricity, the need to replace old power generating facilities, to increased environmental awareness and the will to reduce the costs of electricity. To be able to find your way in the maze of regulations and grasp the opportunities created by the current market, it is worth using the help of experienced experts.

Rödl & Partner has been supporting investors from the renewable energy sector for years. We have vast experience in comprehensive advisory services for foreign enterprises starting their activity in the Polish market, as well as for family-owned businesses at every stage of their projects.

We help you use energy to develop your company

Rödl & Partner offers comprehensive advisory services in all these areas:

› feasibility study, profi tability study › analysis of project‘s eligibility for EU aid › due diligence › negotiations with the authorities, land owners,

etc. › company formation › further comprehensive legal and tax assistance

› applications for decisions › consultancy on projects part-fi nanced by the

EU or from national funds › mediations with local groups › contracts with suppliers › fi nancing contracts › Business Process Outsourcing › personnel consulting › legal and tax advisory services › audit

› legal advisory services › tax advisory services › audit › Business Process Outsourcing › personnel consulting › consultancy on projects part-fi nanced by the

EU, supervision and reporting to the authorities

project implementationproject preparation benefi ts

Obtaining EU grants for the project: before the projects are started we look for financing opportunities under the currently available sources. We manage the project throughout its lifetime and monitor the progress of project implementation and achievement of the assumed ratios. Stages of the EU grant application process corresponding with the project preparation and implementation stages:

Allocation of the EU funds to individual Operational Programmes (in EUR million)

Technical Assistance

Eastern Poland

Digital Poland

Knowledge, Education, Growth

Regional Operational Programmes

Smart Growth

Infrastructure and Environment

8613

31276

4689

2172

2000

700

27413

› Analysis of the grant opportunity, project plan preparation

› Preparation of the grant application, including appendices

› Accounting for the grant and reporting to the authorities

› Monitoring the project progress, assistance during inspections

searching for grants

applying for the grant

accounting for the grant

monitoring

Renewable energy market in Poland

General information

On 20th February 2015, the Polish Parliament passed the new Renewable Energy Sources Act which entered into force (partially) on 4th May 2015. However, the Parliament is still working on the final shape of the new aid system. The original idea was to introduce an auction system but only time will tell what form of support will be ultimately chosen by the Polish lawmakers.

Photovoltaics

The photovoltaic market in Poland is underdeveloped. Under the current support system in the form of green certificates, investments in this area show low profitability. However, investment in photovoltaics can be profitable when you use a vast array of EU funding opportunities. We offer you comprehensive assistance in obtaining those funds. * Source: Urząd Regulacji Energetyki [the Energy Regulatory Office]

Installed PV capacity in selected EU Member States in 2015 (in MWp)*

Germany France Spain Poland

71

39740

6191 4787

GdanskWind energy

The number of wind farms has grown rapidly in the past few years. In this respect, 2015 was record-breaking because an increase of 1300 MW (35 %) was noted in comparison to the previous year. Thanks to the advanced technology and high profitability of the production, wind energy has become a symbol of a breakthrough in the renewable energy sector.However, the utilisation of the wind energy in Poland is still low compared to e.g. Germany. Therefore, the potential for growth in this market remains considerable. * Source: Urząd Regulacji Energetyki [the Energy Regulatory Office]

Biogas

There were 278 biogas power plants in Poland as of 02/05/2016*. According to the guidelines of the Ministry of Finance and the Ministry of Agriculture and Rural Development on the implementation of the cohesion policy, by 2020 about 2,000 new biogas plants are going to be built. This very ambitious goal shows how much place has been left for new investors in the biogas market.

* Source: Urząd Regulacji Energetyki [the Energy Regulatory Office]

Installed capacity (MW) in the years 2006 – 2015*

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

5000

4500

4000

3500

3000

2500

2000

1500

500

0

Biogas power plants

Photovoltaic power plants

Wind farms

Water power plants

As an integrated professional services firm, Rödl & Partner is active at 106 wholly-owned locations in 49 countries. We owe our dynamic success in the service lines audit, legal, management and IT consulting, tax consulting as well as tax declaration and BPO to our 4,200 entrepreneurial minded partners and colleagues. The history of Rödl & Partner goes back to its foundation as a solo practice in 1977 in Nuremberg. Our aspiration to be on hand wherever our internationally-active clients are led to the establishment of our first, own offices, commencing with Central and Eastern Europe in 1989. Alongside market entry in Asia in 1994, the opening of offices in further strategic locations followed, in Western and Northern Europe in 1998, USA in 2000, South America in 2005 and Africa in 2008. Our success has always been based on the success of our German clients: Rödl & Partner is always there where its clients see the potential for their business engagement. Rather than create an artificial network of franchises or affiliates, we have chosen to set up our own offices and rely on close, multidisciplinary and cross-border collaboration among our colleagues. As a result, Rödl & Partner stands for international expertise from a single source.

Our conviction is driven by our entrepreneurial spirit that we share with many, but especially German family-owned companies. They appreciate personal service and value an advisor they see eye to eye with. Our ‘one face to the client’ approach sets us apart from the rest. Our clients have a designated contact person who ensures that the complete range of Rödl & Partner services is optimally employed to the client’s benefit. The ‘caretaker’ is always close at hand; they identify the client’s needs and points to be resolved. The ‘caretaker’ is naturally also the main contact person in critical situations. We also stand out through our corporate philosophy and client care, which is based on mutual trust and long-term orientation. We rely on renowned specialists who think in an interdisciplinary manner, since the needs and projects of our clients cannot be separated into individual professional disciplines. Our one-stop-shop concept is based on a balance of expertise across the individual service lines, combining them seamlessly in multidisciplinary teams.

What sets us apart

Rödl & Partner is not a collection of accountants, auditors, lawyers, management and tax consultants working in parallel. We work together, closely interlinked across all service lines. We think from a market perspective, from a client’s perspective, where a project team possesses all the capabilities to be successful and to realise the client’s goals. Our interdisciplinary approach is not unique, nor is our global reach or our particularly strong presence among family businesses. It is the combination that cannot be found anywhere else – a firm that is devoted to comprehensively supporting German businesses, wherever in the world they might be.

About us

Austria · Azerbaijan · Belarus · Brazil · Bulgaria · Croatia · Cuba · Cyprus · Czech Republic · Denmark · Estonia · Ethiopia · Finland · France · Georgia · Germany · Hong Kong · Hungary · India · Indonesia · Iran · Italy · Kazakhstan · Kenya · Latvia · Lithuania · Malaysia · Mexico · Moldova · Myanmar · People‘s Republic of China Philippines · Poland · Romania · Russian Federation · Serbia · Singapore · Slovakia · Slovenia · South Africa · Spain · Sweden · Switzerland · Thailand · Turkey Ukraine · United Arab Emirates · United Kingdom · USA · Vietnam

Rödl & Partner worldwide

› many years of experience in supporting renewable energy enterprises › extensive knowledge gained through interdisciplinary collaboration › close co-operation with acknowledged experts in all relevant areas of law › experience gained through coordination of international projects › knowledge of the Polish market backed by 25 years of experience › coordination of international advice with offices in all major business centres around the world › comprehensive advice on audit, Business Process Outsourcing, law and taxes, especially for German speaking clients

Our strengths

Gdansk

Wroclaw

Gdańsk

GliwiceCracow

PoznańWarsaw

Cracowul. Skałeczna 231 – 065 Kraków

Tel: + 48 12 378 66 00Fax: + 48 12 378 66 05krakow@roedl.pro

Poznańul. Górki 760 – 204 Poznań

Tel: + 48 61 864 49 00Fax: + 48 61 864 49 01poznan@roedl.pro

Gdańskal. Grunwaldzka 47280 – 309 Gdańsk

Tel: + 48 58 520 38 73gdansk@roedl.pro

Warsawul. Sienna 7300 – 833 Warszawa

Tel: + 48 22 696 28 00Fax: + 48 22 696 28 01warszawa@roedl.pro

Gliwiceul. Zygmunta Starego 2644 – 100 Gliwice

Tel: + 48 32 330 12 00Fax: + 48 32 330 12 05gliwice@roedl.pro

WroclawNicolas Business Center ul. Św. Mikołaja 19 50 – 128 Wrocław

Tel: + 48 71 606 00 00Fax: + 48 71 606 01 31wroclaw@roedl.pro

www.roedl.pl

Each and every person counts“ – to the Castellers and to us.

Human towers symbolise in a unique way the Rödl & Partner corporate culture. They personify our philosophy of solidarity, balance, courage and team spirit. They stand for the growth that is based on own resources, the growth which has made Rödl & Partner the company we are today. „Força, Equilibri, Valor i Seny“ (strength, equilibrium, valour and common sense) is the Catalan motto of all Castellers, describing their fundamental values very accurately. It is to our liking and also reflects our mentality. Therefore Rödl & Partner embarked on a collaborative journey with the representatives of this long-standing tradition of human towers – Castellers de Barcelona – in May 2011. The association from Barcelona stands, among many other things, for this intangible cultural heritage.