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HWW Hewelt Wojnowski Lindner i Wspólnicy
Tax

Tax advice on buying a renewable energy installation, project or company

For investors buying a photovoltaic installation, a project under development or shares in a company holding a farm, who want to establish the tax burden of the chosen structure, how the acquisition cost is accounted for and which questions to clarify before signing.

Request a quote +48 22 100 42 24
Fee
from 1 700 EUR net
Prices are net, in EUR. VAT depends on your status and place of establishment.

You can order this service directly, without a prior consultation. We confirm the scope and the fee before we start.

Request a quote Book a consultation first
A consultation is optional. To discuss your matter with a lawyer first, you can book a consultation for PLN 600 net + VAT. If you then order the work, its cost is credited against the project fee.

Before we start, we agree and confirm the scope and the fee. The price is indicative and does not constitute an offer within the meaning of the Polish Civil Code.

What it includes

  • Assessment of the status of the parties and the consequences of the planned transaction structure
  • Analysis of the VAT treatment, the conditions for deduction and possible adjustments
  • Assessment of the transaction tax (PCC) obligation and of the basis on which it is calculated
  • Treatment of the acquisition cost in corporate income tax (CIT) and the depreciation rules for individual assets
  • Real estate tax, identification of the structures concerned and the data needed to calculate it
  • Tax recommendations on the documents and settlements at closing

What the price does not include

  • Legal due diligence of the renewable energy project, covering land title, permits, licences and grid connection agreements
  • Technical review, market valuation of the installation and the accounting treatment of the transaction
  • Interpretation proceedings, representation before an authority and corrections of past settlements
  • Excise duty, financing, withholding tax and transfer pricing, unless expressly agreed

What you receive

  • A report organised around the decisions that matter for the transaction
  • Identification of the points to clarify before the agreement is signed, and of the questions the report does not resolve
How it works

How tax advice on a renewable energy investment proceeds

The scope is matched to the subject of the purchase, the documents available and the decision the client wants to take. Four stages.

  1. Description of the subject

    We establish what is being bought, the stage the talks have reached and the date by which the result is needed.

  2. Scope and quote

    We agree whether selected questions, a comparison of structures or a wider tax review is needed, and set the materials, the timetable and the fee.

  3. Analysis of the documents

    We review the purchase documents, the registers and the information on the use of the assets, and raise follow-up questions.

  4. Report

    We organise the result around the decisions relevant to the transaction and state what the report does not resolve.

Asset purchase and share purchase are two different tasks

For an asset purchase the analysis can cover the description of the assets transferred, the classification as a business or an organised part of a business, VAT and the transaction tax (PCC), and the way the initial value and the depreciation are set. That allows the draft agreement to be compared with the tax assumptions used in the financial model.

For a share purchase the tax assessment of the sale itself and the review of the company historical settlements are agreed separately. They answer different questions: the consequences of the transaction for the buyer, and the risks present in the entity being invested in. The periods and the taxes to be examined are set before the work starts.

How the engagement is organised

The engagement begins with a short description: the subject of the purchase, the stage of the talks and the date by which the result is needed. On that basis we set the scope, the materials required, the timetable and the fee. After the instruction is accepted we send the document list, review the material and raise follow-up questions. The price is quoted from EUR 1700 net, and structures involving several entities raise it.

Limits of the engagement

The tax analysis is separate from legal due diligence of the project. It does not automatically cover land title, permits, licences, grid connection agreements or full negotiation of the sale agreement. Technical review, market valuation of the installation and the accounting treatment of the transaction also require a separate scope. The conclusions follow from the facts established and the applicable rules, so the report does not guarantee the position of an authority or a particular investment outcome.

What the fee depends on

  • Whether the purchase concerns assets or shares in a company
  • Number of entities involved in the structure
  • Scope of the periods and the taxes examined
  • Stage of the transaction and the deadline for the result

We agree the fee individually, at an hourly rate or as a flat fee, and confirm it before we start.

See also
Tax advice → Energy law →
Request a quote

To order this service, describe your matter. A consultation is not required. We confirm the scope and the fee before we start.

Information you share in connection with legal assistance is covered by the professional secrecy of advocates and attorneys-at-law under Polish law.

How to start

You can order this service directly or book a consultation first. A consultation is not required to order the service.

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