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Rise of tax on wind farms

07.07.2017

On 1 January 2017, new provisions of the Act on Taxes and Local Charges will enter into force. Under the new provisions, a high real property tax will be imposed on wind farms. The change follows the shift in focus of the energy policy of the Council of Ministers in favour of hard coal, which in the near future may lead to gradual restriction of renewable energy supply.

At present, the taxable amount of the real property tax is equal to the value of all elements of a wind farm (all non-building structures) and not only buildings (masts and foundations).

The changes, which will hurt the pockets of taxpayers, are confirmed by the recent judgement of the Provincial Administrative Court in Bydgoszcz dated 21 February 2017 (case file No. I SA/Bd 866/16) which states that the taxpayer is obligated to report all elements of a wind farm. In the heard case, the panel of judges relied on the Act on Investments to the extent concerning wind farms, which clearly defines wind farms as non-building structures within the meaning of the Construction Law.

In light of the above developments, we recommend reporting for tax purposes all elements of a wind farm, meaning the building parts (masts and foundations) and technical parts (with rotors and rotor blades).

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