These are administratively separated parts of Poland, dedicated to conducting economic activity under preferential conditions. Entrepreneurs in the SSE are subject to a discounted level of taxation (up to 45% of the investment input) and may commence activity on specially developed land. In Lower Silesia and its surroundings there are several Special Economic Areas including Walbrzych “INVEST – PARK”, Kamienna Gora, Legnica and Katowice.