OFrom 2014 in the city of Toruń are in force 4 resolutions on exemptions from real property tax, dedicated to entrepreneurs:

1) Resolution No.769 /14 of the Toruń City Council of 15th of May 2014 on the exemption from real property tax in the range of protected, disappearing, and preferred industries (Official Journal of the Kujawsko-Pomorskie Voivodeship dated 23 May 2014, 1636 item)

2) Resolution No. 770/14 of the Toruń City Council of 15th of May 2014 on the exemption from real property tax (Official Journal of the Kujawsko-Pomorskie Voivodeship dated 23 May 2014, 1637 item)

3) Resolution No.771 /14 of the Toruń City Council of 15th of May 2014 on the exemption from real property tax for new investments in the Municipality of the City of Toruń in the context of the de Minimis aid (Official Journal of the Kujawsko-Pomorskie Voivodship dated 23 May 2014, 1638 item)

4) Resolution No. 772/14 of the Toruń City Council of 15th of May 2014 on the exemption from real property tax under the de Minimis rule for the creation of new jobs positions (Official Journal of the Kujawsko-Pomorskie Voivodship dated 23 May 2014, 1639 item)

With respect to taxpayers engaged in business activities, regardless of the organizational and legal form, exemptions will constitute de Minimis aid, the granting of which shall be in accordance with the conditions laid down in the Commission Regulation (EC) No. 1407/2013 of 18 December 2013 on the application of Art. 107 and 108 of the Treaty on the Functioning of the European Union to de Minimis aid (O.J. EU L No. 352 of December 2013).