The aim of this study was to compare conditions and possibilities of energy use of wood in Germany and Poland. It was shown that national support systems, in the form of subsidies in Germany and quota regulations in Poland, in combination with trade in biofuel origin certificates stimulate demand in the market in energy wood raw materials. The study also characterizes and compare general legal regulations concerning energy use of wood in both countries (Germany and Poland). Three basis types of wood raw materials, i.e. forest wood, industrial wood waste and post-use wood, were described in detail and analyzed with a view of determinig their quantity potential and possibilities of using them for energy production. Assessment of reserves of this raw material revealed that in Germany such reserves exist only in regard to forest wood and in Poland with regard to forest wood and post-use wood. Analysis of structures of wood raw material use shows significant differences between the two countries, especially regarding post-use wood. In Germany post-use wood is used as fuel for energy generation and sold on the recycled wood market, while in Poland this type of wood is relatively seldom used at an industry scale, especially in the energy sector, but is more often used in households to substitute for coal used for heating. It should be also noticed that Polish legal regulations additionally hindered creation of post-use wood market. This resulted in a situation where it is often difficult to classify contaminated wood as biomass. On the basis of the situation in the Polish industry of composite wood products there was carried out an analysis of competitiveness of two primary ways of wood use: for energy and material. A measurable result of the study is a proposal of optimization of legal regulations in the field of energy use of wood. The proposal is addressed mainly to the Polish administration.