Definition of structure for tax purposes – planned changes in legislation

The definition of “structure” for tax purposes has been subject to controversy for many years now. The Constitutional Tribunal has repeatedly emphasized the need for a separate definition of this term for tax purposes.

Even though the legislative shortcomings of the definition of “structure” were already identified in the judgment of September 13, 2011 (file P 33/09), the legislation remained unchanged in this regard.

It was only in the judgment of July 4, 2023 (file SK 14/21) that the Constitutional Tribunal unequivocally held that the definition of structure provided in the Act on Local Taxes and Charges was unconstitutional (the judgment applied to a grain silo).

Although the rulings are favorable for taxpayers, the fact that legislation remains unchanged has led to numerous litigations between businesses and the fiscal authorities over what is to be classified as “structure”.

The Ombudsman has applied to the Minister of Finance regarding the planned changes to the real estate tax. In response, on February 12, 2024, the Ministry indicated that:

  • it planned to introduce an autonomous definition of the term “structure” for tax purposes;
  • it considered introducing a closed list of taxable facilities/buildings, taking into account the current jurisprudence of administrative courts;
  • it had taken steps to make the regulations on taxation of garages located in residential buildings more precise;

The Finance Ministry is expecting to announce the changes by the end of November 2024.

As soon as the bill is available for public consultations and opinions, it will be published on the website of the Government Legislation Center.

Should you have any questions or doubts regarding the classification of structures for real estate tax purposes, you are welcome to contact out RET team.


Elżbieta Lis Partner, Katowice

T: +48 32 731 68 58
M: +48 664 948 038

Szymon Chyra Manager | Tax advisor, Katowice

T: +48 32 731 68 50

Rafał Ciołek Partner, Warsaw

T: +48 22 690 08 61
M: +48 604 496 335

Katarzyna Chrapowicka Director, Warsaw

T: +48 22 690 08 88

Dawid Mielcarski Senior Manager | Advocate, Katowice

T: +48 32 731 68 50