EV Chargers Exempt from Property Tax!
Good news for owners and operators of electric vehicle charging stations! The Provincial Administrative Court in Szczecin has ruled against the taxation of EV chargers. Property tax? Only on the foundation! The rest remains untaxed. Local tax authorities attempted to classify charging stations as structures, which would have meant an additional financial burden for owners—a 2% tax on the station's value. However, the court firmly ruled that chargers are not considered structures under construction law or the Act on Local Taxes and Fees.
Expert Commentary
Michał Nielepkowicz, tax advisor and partner at Thedy & Partners, explains:
“There is no doubt that an EV charging station is not a structure and should not be subject to property tax. Only its foundation could potentially be taxed. It is good that the court confirmed this. Charging stations are modern devices, and their high value reflects that. Imposing a 2% property tax on them would undoubtedly increase costs for both owners and users.”
What’s Next?
The ruling (case reference: I SA/Sz 472/24) is not yet final, and as of January 1, 2025, changes to property tax regulations have come into effect. If you run a business and have concerns about the new rules, consulting with experts is crucial. Contact Michał Nielepkowicz for guidance on property taxes and the latest regulatory changes.
Read More
The full article, including Michał Nielepkowicz’s commentary, is available in the Real Estate supplement of Rzeczpospolita on February 14.