President Andrzej Duda signed a law unifying the principles of land taxation where linear infrastructure runs. According to the bill, taxing will not be affected by placing such infrastructure on agricultural or forest land.
The amendments to bills on agricultural tax, local taxes and charges, and forest tax are to systematize and unify the principles of land taxation where linear infrastructure is used to transmit liquids, steam, gases or electricity, and telecommunication. In line with this principle, when a power company uses third-party land in a limited manner to place its linear infrastructure, land tax will not be increased.
Until now, there were no regulations directly regulating taxation of such lands. There were situations when in neighboring municipalities the same land could be taxed with a different tax rate, depending on the interpretation of the law adopted by each municipality.