The deal covers the 15MW Kastorf project, and three turbines with a capacity of 9MW from the Kropp wind farm, both in Schleswig-Holstein in northern Germany.
All of the turbines have been installed, with commissioning of the projects expected in the second quarter of 2014.
The Kastorf wind farm consists of five Vestas V112-3MW turbines, with two of the turbines erected at hub heights of 94 metres, and the remaining three at 119 metres.
PNE has previously sold three of the six V112-3MW turbines that make up the Kropp project to a community-owned company Bunderwindpark Kropp-Tetenhusen. The other three, with a nameplate capacity of 9MW and hub height of 94 metres, have been transferred to KGAL.
The financial terms of the deal were not revealed.
This is not the first deal struck between the two parties, with KGAL buying the German 10MW Hollige wind farm in March 2013, and the 12MW Dargies wind farm in France, also last year.