The Wind Power Plant Act signed into law: Favourable changes for entrepreneurs in real estate tax

We are pleased to inform that on 29 June 2018, the President of the Republic of Poland signed into law the Act of 7 June 2017 on the amendment of the renewable energy sources act and certain other acts (hereinafter: the "Wind Power Plant Act"), under which the definition of a structure was amended in the Construction Law Act and the definition of a wind power plant was amended in the Act on investments on wind power plants.

As a result of the update in question, those taxpayers who in 2018 submitted a real property tax return, in which document they indicated the entire wind power plant (i.e. foundations, tower and auxiliary elements) as a structure, will have the right to file applications for the ascertainment of tax overpayment for the year 2018, in respect of the months for which the tax was paid in an excessive amount, once the amendment is published in the Journal of Laws of the Republic of Poland.

BSJP will be happy to provide assistance in preparing the overpayment applications for the year 2018.

Simultaneously, it is indicated that the issue of taxation of wind power plants for the year 2017 remains unresolved. In this respect, it is necessary to await the resolution of the composition of 7 judges of the Supreme Administrative Court. The sitting of the expanded composition of the Supreme Administrative Court is planned for 24 September 2018.

Should you have any questions about the effects of the amended Wind Power Plant Act, please contact our tax advisors at or


bsjp_legal alert_july 2018-2.pdf