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A structure may be liable to real property tax even before it is put into operation for depreciation purposes


by Jakub Wajs and Piotr Gajewski

6 May 2022 

On 21 April 2022, the Supreme Administrative Court (SAC) issued judgment no. III FSK 183/21 in which it dealt with the chargeability of real property tax in the case of a structure which has not been entered in tangible asset records but received an occupancy permit already. 

Wind farms with occupancy permits liable to tax

The case was about real property tax on structures that belonged to a wind farm. The taxpayer received an occupancy permit for the 1st stage of a wind farm project in October 2015. Consequently, the head of the municipality asked the taxpayer to file the real property tax return for 2016. The taxpayer claimed that the tax did not become chargeable and refused to disclose in the tax return for 2016 the structures for which the occupancy permit was issued. 

Unfinished project does not waive tax obligations

The taxpayer claimed that the taxable base for real property tax purposes was not known until the project was completely accounted for and the initial value of individual tangible assets which made up the whole project was determined (which did not happen until 2016).


The Local Government Appeals Court rejected that argumentation saying that the company could not enjoy preferential treatment (deferred taxation) by delaying the entry of a tangible asset into its tangible asset records. It should rely on market value in such a case. The Provincial Administrative Court in Gdańsk upheld that ruling. The case ended up in the Supreme Administrative Court.

Structures are liable to real property tax even if they are not disclosed in tangible asset records

The SAC ruled that the taxpayer should have disclosed the structures in his tangible asset records once they received occupancy permits. Still, even if the structures were not disclosed in tangible asset records, their value for real property tax purposes should have been appraised by an expert.


The SAC held that the argumentation concerning completeness of tangible assets and their fitness for use in the meaning of income tax laws is irrelevant for the chargeability of real property tax.


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Jakub Wajs

Attorney at law (Poland), Tax adviser (Poland)

Senior Associate

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