Property Tax on Loading Docks? WSA in Poznań Says No
The Court rejects the classification of loading docks as “structures” under property tax law The Voivodeship Administrative Court in Poznań (WSA), in its judgment of 16 October 2025 (case no. I SA/Po 503/25), overturned an individual tax ruling which classified loading docks as taxable structures under the Polish property tax regulations.
This is one of the first court rulings interpreting the new property tax rules effective from 2025, particularly the revised definition of a construction device (“urządzenie budowlane”).
The Court fully accepted the taxpayer’s position, holding that loading docks are an integral part of a building rather than separate, independently taxable structures.
Key excerpts from the judgment
“It follows clearly from the request for an individual interpretation that the loading docks constitute a part of the building in which they are located, being placed ‘in the wall’ of the building and forming its element (…).”
“The claim that the definition of ‘construction devices’ is open-ended and allows for broad interpretation is, at the very least, unconvincing.”
“When reconsidering the case, the authority should also take into account the judgment of the Constitutional Tribunal of 4 July 2023 (case no. SK 14/21), which contains useful guidance for interpreting the new provisions.”
Importance for tax practice
The Poznań WSA has clearly limited the possibility of broadly interpreting the term construction device, emphasizing that not every technical installation connected to a building can be treated as a separate taxable structure.
This ruling may become an important reference point for both taxpayers and tax authorities in the first period of applying the new property tax rules.
Thedy & Partners project team
The taxpayer was represented before the Court by Monika Ruzik, supported by the Thedy & Partners project team:
Michał Nielepkowicz, Piotr Kalemba, Monika Ruzik, and Patrycja Marczuk.
This judgment confirms that the new tax rules require precise interpretation and a case-by-case approach — and that consistent legal argumentation can bring tangible results for taxpayers.