Fee for issuance of wind farm permit

Pursuant to the Act on Maritime Areas of the Republic of Poland and Maritime Administration, the construction of wind farms requires a permit from the minister responsible for maritime affairs, which is issued in the form of an administrative decision for a period of 30 years. A fee of 1% of the value of the planned project is paid for granting of such a permit.

In this context, it should be emphasized that in the judgment of 1 March 2016, the Supreme Administrative Court held that a fee for issuing such permit is included in the costs of producing a fixed asset referred to in the Corporate Income Tax Act.

Should you have any questions, please contact:

Legal Assistant