This is to let you know that, after a few months of legislative standstill, the work on amendments to the Renewable Energy Sources Act and certain other acts is underway again and the proposal has already been transmitted to the Sejm.

The new law is fundamentally important in the context of real estate tax on wind turbines.

Below we list the changes that are the most relevant for real estate tax:

  • Changed definition of budowla (structure) under the Building Law Act. A wind turbine will again be expressly mentioned as an example of technical equipment whose construction parts are to be treated as structures.
  • Change to Annex to the Building Law Act. The line "Category XXIX" will now read: "Category XXIX – free standing chimneys, masts and construction parts of wind turbines."
  • Change to the definition of a wind turbine in the Wind Turbine Investment Projects Act. The definition will now expressly read that a wind turbine consists of a construction part (treated as a structure) and technical equipment.

The changes are designed to revert the law to what it was until the end of 2016 when real estate tax applied only to the construction parts of a wind turbine and not to the entire turbine.

There is more good news: the new law is expected to take effect retroactively as of 1 January 2018.

If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant or our office.


Doradztwo Podatkowe WTS&SAJA Sp. z o.o. 
Bałtyk Building, 13th floor
ul. Roosevelta 22
60-829 Poznań
tel. (+48) 61 643 45 50
fax. (+48) 61 643 45 51

Warsaw Office
CENTRAL Tower, 22nd floor
Al. Jerozolimskie 81
02-001 Warszawa

This Newsletter provides general information and is designed to keep you up-to-date with changes in tax law, tax rulings and interpretations, case law development and interesting commentaries.
Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions that follow from the contents hereof.

twitter  RSS Feed  WTS YouTube channel