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Poland: real estate tax on wind turbines
Law-Now Poland
04.08.2009
Only the foundations and masts of wind power plants are subject to real estate tax, according to the Supreme Administrative Court.
The court’s ruling resolved the question whether real estate tax is payable on the value of the entire wind turbine or only the value of its specified elements.
According to the court, the tax is only payable on the structural elements: construction law clearly states that the wind turbine is not a structure but a technical device, and the only structural elements are its foundations and masts.
The ruling applies to other similar structures as well as wind turbines.
Law: article 3 point 3 of the Construction Law Act, article 1a point 2 of the Local Taxes and Charges Act
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