Monika Bilska

From 1 January 2025, new definitions of ‘building’ and ‘structure’ in property tax will apply. The first interpretations by municipalities in this regard are already appearing. They show how the authorities apply these concepts in real cases.

Basic rules for classifying structures under the new rules

Individual interpretations issued by commune heads, mayors and city presidents on the basis of the new regulations reveal the general rules for classifying structures for the purposes of property tax:

• First, the ‘building’ test, then the ‘structure’ test. The authorities begin by verifying whether the facility has a foundation, walls, a roof and is separated from the surrounding space. If so, it is likely to be a building.
• There is an exception for ‘capacity’ structures. If the essence of the structure is to store material/liquid/gas and its function is determined by its capacity (m³, tonnes), it is usually not a building, but a structure.
• A ‘structure within a building’ is a separate taxable item. If there is a network element inside the building (e.g. a heat distribution centre), it is taxable as a structure, regardless of the building itself.

How do the authorities decide in specific cases?

Below are a few examples of interpretations issued in 2025:

• Salt storage facilities — divergent conclusions regarding similar facilities

In an individual interpretation of 29 April 2025, the Mayor of Racibórz agreed with the applicant’s position that a salt storage facility should be treated as a structure. The basis for this classification was that the description and parameters of the facility were dominated by its ‘container’ function: its purpose is determined by its capacity (in m³/tonnes) rather than its usable area.

In turn, the Mayor of Szczekociny, in an interpretation dated 6 June 2025, stated that a similar facility has the characteristics of a classic building (foundation, walls, roof), so it cannot be treated as a ‘storage’ structure. The authority emphasised that even when storing loose material, it is the structural solutions that determine the classification, not the manner of use.

The Mayor of Zabrze, in his interpretation of 9 June 2025, followed the same line of reasoning: despite the argument about ‘capacity’, the facility had the typical features of a building, so its classification as a structure was not accepted.

• Heat distribution centres in buildings — autonomy of taxable items

In his interpretation of 9 July 2025, the Mayor of Lublin recognised that a heat distribution unit does not ‘disappear’ for tax purposes simply because it is located inside a building. This assessment was based on the distinction that installations used for the operation of a building are different from elements of a heating network. A node — as part of the network — constitutes a structure and is taxed separately.

• Transformers and switchgear — construction equipment on the line

The Mayor of Gogolin pointed out that technical equipment directly related to the power line (e.g. transformers, switchgear) qualifies as construction equipment. The basis for this classification was that it ensures the use of the structure (line) in accordance with its intended purpose. In practice, this means two parallel objects of taxation: the station building (if it meets the definition of a building) and structures in the form of equipment/their structural parts.

• EV charging stations — generally outside the scope, with an exception for the foundation

In one of the interpretations issued, the Mayor of Poznań accepted the taxpayer’s position that an EV charging station is not a building or structure that could be subject to property tax. The basis for this classification was that it lacks the characteristics of a building (walls/roof), and there is no ‘charging station’ in the catalogue of structures. Only the foundation under the station (if any) may be subject to property tax.

Summary

The new regulations clarify many issues, but the first interpretations show that discrepancies may still occur in the case of ‘borderline’ facilities (especially storage facilities).

Therefore, when classifying facilities as buildings or structures, one should not copy other people’s solutions 1:1. As can be seen in the example of salt warehouses, differences in the parameters and description of a facility lead to different decisions. In this regard, it is worth relying on reliable technical documentation of the facility.

Do you have any questions? Let’s talk.

We will be happy to review your facilities in terms of their classification as ‘buildings/structures’ and prepare arguments for their exclusion from taxation or more favourable taxation.