Shed, roof, technical device. Who has to pay more tax?
Changes in real estate tax were introduced by an amendment effective from the beginning of 2025. Already a year ago, there were doubts about how to tax objects such as shelters, roofs and technical devices after the changes. The regulations specify what is excluded, but municipalities and cities interpret them in their own way.
— Several months after the entry into force of the new real estate tax regulations, taxpayers' doubts are only greater. Unfortunately, the matter does not end there, because the practice of applying these new regulations leads to a drastic increase in tax burdens – says Michał Nielepkowicz, tax advisor and partner at Thedy&Partners.
The biggest problem is the taxation of technical devices. However, there is also good news, e.g. for the owners of some shelters.
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When are sheds taxed?
Sheds are listed in the catalog of structures (Annex No. 4 to the Act on Local Taxes and Fees), so they are taxed on their value. However, the regulations specified exceptions. They were excluded from taxation small objects constituting utilitarian objects used for everyday recreation and maintaining order – in particular garbage bins, shelters for strollers and bicycles.
— It would seem, therefore, that since these two types of shelters (for strollers and bicycles) are explicitly excluded, only they will not be subject to real estate tax. However, practice has gone in a different direction, says Michał Nielepkowicz. As the expert explains, some communes acknowledges that other shelters, e.g. garbage sheds, are also exempt from taxation. — Municipalities justify that they are exempt from taxation “utility objects used to maintain order”the catalog of which is open – explains Michał Nielepkowicz.
On the other hand, he adds, some municipalities do not want to acknowledge that there is no tax from bicycle shelters, especially those at production or industrial plants. — In the opinion of the tax authorities, they do not constitute “small objects” – says Michał Nielepkowicz. The expert does not agree with the assessment of the municipalities. As he explains, an object should be assessed as small in relation to its surroundings – which is confirmed by other decisions. — As a result, a bicycle shelter next to a large production plant or a tall office building should be exempt from taxation, even if it is several times larger than a bicycle shelter next to a small store. – thinks Michał Nielepkowicz.
What is the problem with the roofing tax?
As far as roofing is concerned, one individual interpretation has been issued so far (individual interpretation of the mayor of Żory of June 18, 2025, no. PO.310.1.2025.IG/8).
– It follows that canopy based on the structure of the building is not subject to real estate tax – he explains Michał Nielepkowicz. The authority found that the roof will be taxed only if it constitutes an independent building structure.
– Therefore, it is difficult to talk about the consolidated position of the tax authorities in this case – comments Michał Nielepkowicz.
Are technical devices taxed – a problem in companies
— The worst situation concerns the taxation of technical devices – admits Michał Nielepkowicz.
Recall that the new definition of construction equipment includes, among others: “other technical devices”so they can be taxed as structures (on value).
— Under the new definition a construction device may in fact constitute any technical device if it is directly related to a building or structure listed in Annex 4 to the Tax Act and is necessary for their intended use. – explains Michał Nielepkowicz.
Theoretically, in the regulations we have two ““safety valves”which are intended to limit excessive taxation of devices. The construction device must:
— to have direct connection with the building or structure and
— must be necessary for the use of such facilities.
Moreover, our interlocutor adds, it can only be taxed construction device erected as a result of construction works. — Assembly is also a type of such works, but it was to be understood in a qualified manner as leading to the creation of a completely new and independent building. Meanwhile, tax authorities in their decisions (e.g. individual interpretation of the President of Gdańsk of September 18, 2025, reference number WBMiP-III.3120.392.2025.JR)as well as administrative courts (e.g. judgment of the Provincial Administrative Court in Gdańsk of January 27, 2026, reference number I SA/Gd 795/25, not final) they are definitely too liberal in their approach to both conditions – says Michał Nielepkowicz.
As a result, he explains, the authorities recognize as construction equipment (and, consequently, structures subject to real estate tax), among others: technical devices (also located in buildings) constituting the so-called heat distribution centers, as well as transformers and switchboards.
Michał Nielepkowicz does not agree with this approach of the authorities and courts. — They are inconsistent with the overall content of the new real estate tax regulations, but they also do not reflect the objectives of these regulations, repeatedly emphasized by the Ministry of Finance. The so-called the construction device test cannot be met if the device is connected to a network, which is not currently a structure subject to real estate tax – says Michał Nielepkowicz. In his opinion, tax authorities ignore also that devices or sets of devices, such as heat distribution centers and transformers in residential or industrial buildings, in fact are not related to the network or linebut with machines and devices, e.g. production or industrial (transformers), or constitute an important part of the building's thermal or energy infrastructure (installations).
The authorities also ignore the fact that the condition for taxation of devices is their erection as a result of construction works. — Installing the device or placing it on the ground and connecting it is not construction work. If the authorities' position was considered correct, then potentially every technical device, including computers, would constitute buildings subject to real estate tax! – says Michał Nielepkowicz.
Municipalities demand high taxes?
In practice, such interpretations worsen the situation of entrepreneurs. — The authorities require the payment of drastically high real estate tax. If interpretations are maintained, the higher tax will be included in the price of goods and services, including those provided by utility providers. Meaning that, This would significantly increase the costs of providing utilities for everyone – businesses, consumers and citizens – says Michał Nielepkowicz.
The expert adds that disputes over the taxation of devices will probably be resolved only by the Supreme Administrative Court.
The tax advisor also appealed to the Minister of Finance and Economy for urgent intervention in the application of the new real estate tax regulations.
— However, the ministry's response (of March 27 this year, reference number DPL2.844.11.2026) shows that there is no need to interfere because for now we have uniform practice of tax authorities. The problem is that this practice is clearly negative for taxpayers and inconsistent with the regulations, says Michał Nielepkowicz.
Author: Łukasz Zalewski, journalist of the Law section, Business Insider Polska
