Next Generation Partners

Firms To Watch: Tax

Wrocław-based tax boutique WPW Wołczek, Proksa & Wspólnicy caters in particular to start-ups and entrepreneurs; co-founders Tomasz Wołczek and Grzegorz Proksa are the key senior contacts.

Tax in Poland

Baker McKenzie Krzyzowski i Wspólnicy Sp.k.

The tax practice at Baker McKenzie Krzyzowski i Wspólnicy Sp.k. is well regarded for its expertise in disputes, especially those related to VAT, corporate income tax and excise duty. The team is also active in M&A tax advisory work, cross-border reorganisations, tax planning and tax assistance with real estate investments. Sectors of focus for the practice include technology, fuel, FMCG and manufacturing. Katarzyna Kopczewska specialises in tax structuring and tax optimisation, especially in the real estate and construction sectors. Kopczewska jointly leads the practice alongside Sławomir Boruc. Further active members of the team include Piotr Wysocki, who is a key name for advice on corporate income tax and international tax; income tax specialist Tomasz Chentosz, who handles transfer pricing, business restructurings and real estate projects; and Michał Maj, who brings M&A-related tax expertise to the team.

Practice head(s):

Sławomir Boruc; Katarzyna Kopczewska

Other key lawyers:

Piotr Wysocki; Tomasz Chentosz; Michał Maj


‘Best tax practice with commitment to excellence and collaboration. Highly ethical, smart, and hardworking professionals. ’

‘Katarzyna Kopczewska – great talented professional. The best!’

‘Katarzyna Kopczewska – exceptional combination of legal/tax knowlegde and practical/pragmatic approach towards tax problems, excellent knowlegde about the real estate market and the real estate business in Poland, inter-disciplinary view on the problems.’

Key clients

Google Poland

Thales Group



Micromobility Solutions

Echo Investment

Globalworth Group

Generali Real Estate





Work highlights

  • Assisted Thales Group with tax structuring related to the sale of its Ground Transportation Systems business to Hitachi Rail for an enterprise value of €1.66m globally.
  • Advised Echo Investment on the tax aspects of the sale of the Moje Miejsce II office building in Warsaw to Czech real estate fund Trigea for €45m.
  • Assisted Equinix with the tax structuring of a joint venture in the form of a limited liability partnership with GIC, Singapore’s sovereign wealth fund.


Clients choose the tax practice at CMS as they ‘can count on its support in strategic tax advisory, transactional tax and tax restructuring‘. The team has vast experience advising clients in the energy, chemical, finance, fintech, consumer, real estate and defence sectors. It fully utilises its global network to assist clients with multi-jurisdictional tax projects. Andrzej Pośniak leads the practice and specialises in tax structuring, tax optimisation, restructuring and disputes. Piotr Nowicki is another key member of the team, and handles a breadth of relevant mandates in relation to M&A transactions. Małgorzata Brauckmann-Sajkiewicz is highlighted for being a ‘world-class expert in transactional tax, cross-border tax and tax structuring, but also a very experienced business advisor’.

Practice head(s):

Andrzej Pośniak


Other key lawyers:

Piotr Nowicki; Małgorzata Brauckmann-Sajkiewicz; Paulina Karpińska-Huzior



‘The tax team provided me with exhaustive, straight to the point and timely advice in a complex matter. Their dedication, responsiveness, good understanding and reasonableness in their assessment were extremely appreciated. ’

‘We work a lot with Piotr Nowicki who has been able to assist us on different projects. We have always been happy with the outstanding work performed by Piotr and his team.’

‘CMS is a very competent and experienced team capable of handling all sorts of projects, but in particular strategic tax advisory, transactional tax and tax restructuring. You always work with senior lawyers through the whole circle of the project, which gives us comfort they will handle the case properly and which is not always the case with other firms.’

‘I especially recommend Małgorzata Brauckmann-Sajkiewicz and her team.’

‘Małgorzata Brauckmann-Sajkiewicz is our main contact in CMS. She is very reliable, committed and proactive. She is not only a world-class expert in transactional tax, cross-border tax and tax structuring, but also a very experienced business advisor.’

‘Dynamic, responsive and highly skilled.’

‘Practical and commercial.’

‘Understanding of Polish tax system and business needs.’

Key clients

Grupa Azoty


Polski Fundusz Rozwoju


Macquarie’s Group – Green Investment Group

Amundi Immobilier

Montagu Private Equity

Corum XL

Grupo Lar

Work highlights

  • Advised Grupa Azoty, a key Polish player in the chemicals sector, on the tax aspects of a propane dehydrogenation (PDH) and polypropylene production (PP) installation.
  • Advising Saipem Limited on all Polish tax and corporate matters connected with Project Baltic Pipe, an inter-European gas corridor from Norway to Poland.


At Dentons the tax practice has strong expertise in the energy, real estate, technology, TMT, infrastructure, pharmaceutical and finance sectors. Its broad offering encompasses transfer pricing, tax litigation, grants and incentives-related matters. Utilising its global network, the team is well versed in advising on cross-border mandates. Cezary Przygodzki head up the tax team and is particular well versed in international tax planning and M&A structuring. Tax litigation expert Aleksandra Rutkowska is another active member of the practice, alongside Dagmara Cisowska, who specialises in transfer pricing matters. Mateusz Machalski joined the team from EY Law in April 2023 and specialises in indirect taxes, specifically VAT.

Practice head(s):

Cezary Przygodzki


Other key lawyers:

Dariusz Stolarek; Michał Bernat; Tomasz Krasowski; Dagmara Cisowska; Aleksandra Rutkowska; Mateusz Machalski



‘The Dentons tax team tackles tax topics globally and their tax advice always includes the potential exposure for the future that, as a client, you did not expect.’

‘Dentons tax team is very good at creating a strong relationship of confidence.’

‘Experience, knowledge, comprehensive approach, very nice cooperation, problem-solving attitude.’

‘Strategic thinking, very good communication, solving the problem, honesty and openness.’

‘Super professional and collaborative, always following up, proactive and coming up with excellent solutions and ideas.They really look at the cases with a 360 degree view, leaving nothing to chance.’

‘Totally professional, very intelligent, constantly looking for solutions, pleasure to work with.’

‘Their specialism and communication is great. Also planning and timing of the work done is always as agreed. Billing is always agreed in front.’

Key clients

Flextronics International



HB Reavis

Genuine Parts Company

Porsche Inter Auto Polska

Redge / Javelin

Uroda Polska

Palmira Capital Partners

Work highlights

  • Advising Nexity on the sale of 100% of the shares in 19 Polish subsidiaries for €100m to Develia, a major Polish property developer listed on the Warsaw Stock Exchange.
  • Representing Porsche Inter Auto Polska in multiple cases before the Provincial Administrative Court in Warsaw and the Supreme Administrative Court concerning excise tax on intra-community acquisitions of passenger cars.
  • Assisting Genuine Parts Company with the full range of tax issues relating to a new investment establishing a global technology centre in Krakow where the company will employ more than 200 engineers.

Hogan Lovells (Warszawa) LLP

Underpinned by a global network, the tax practice at Hogan Lovells (Warszawa) LLP takes full advantage of its cross-border capabilities to assist clients with matters pertaining to international tax law. The team has expertise in the finance, insurance, IT, technology, and real estate and construction sectors. Andrzej Dębiec leads the practice, and brings significant experience handling optimisation projects, tax planning, M&A transaction structuring and disputes before the tax authorities and courts to his role. Zbigniew Marczyk is another active member of the practice and is well regarded for his knowledge of the tax aspects of the true-sale securitisation of receivables and other asset-backed securities transactions.

Practice head(s):

Andrzej Dębiec

Other key lawyers:

Zbigniew Marczyk; Dorota Walerjan; Jan Starybrat


‘The tax practice team members represent the highest professional standards. They constantly deliver premium support and are focused on finding the best solution regardless of the circumstances.’

‘Jan Starybrat – focused on detail and finding the best solution, takes ownership, very reponsive.’

‘Andrzej Dębiec – experienced, leads the practice.’

‘Good technical knowledge in the securitisation area.’

Key clients

ABC Data






Aqua Ventures International



BNP Paribas Bank Polska (and other companies from BNP’s Group )


BBI Development (and its group companies)

Berlin HYP


Booking Holdings

CalPERS: California Public Employees’ Retirement System





Corum XL

CPI Property Group

Credit Agricole Group



Digital Care




EFL (Europejski Fundusz Leasingowy)





ERGO Group



Friedrichs Company (Gottfried Friedrichs KG)



Hestia Capital Holding LLC






Intrum Justitia

JP Morgan


Kredyt Inkaso


Leoff Holding / Gutenberg Capital




Markem Imaje

mBank (Commerzbank Group)



Millennium Bank

Moliera 2 (IT Fashion)

Mondial Assistance

Mylan (Viatris)



Nationale Nederlanden Group / NN Group




One Versicherung


PATRIZIA Frankfurt Kapitalverwaltungsgesellschaft

Perkin Elmer

PLL LOT / Polskie Linie Lotnicze LOT (member of Polish Aviation Group)



PSA Group

PZU Group

Rabot Dutilleul


Santander Group




Uber B.V./ Uber Poland

Unicredit Bank






Webuild (previously Astaldi)

Whelen Engineering



Złota 44

Work highlights

  • Advised Santander Corporate and Investment Banking, on the securitisation of a portfolio of auto lease receivables originated by VEHIS FIN1 SP. Z O.O.
  • Assisted Bank Millennium S.A. with the establishment of a long-term strategic business partnership with a third-party insurance partner, Europa (Talanx Group), as well as the conclusion of an agreement to sell 80% of the shares in Millennium Financial Services to Towarzystwo Ubezpieczeń na Życie Europa S.A. and Towarzystwo Ubezpieczeń Europa S.A.
  • Assisted PerkinElmer with a global reorganisation in which the PerkinElmer group of companies divested selected business lines to another group.

Andersen in Poland

The tax practice at Andersen in Poland encompasses a broad range of expertise, including tax reorganisations, the tax aspects of M&A transactions, tax reviews, due diligence and disputes before the administrative courts and tax authorities. Clients span major banks, industry investors, private equity funds, business angels and founding shareholders. The key senior contacts are Marcin Matyka, Rafał Ciołek, Aleksandra Kalinowska, Arkadiusz Żurawicki, Monika Winnik, Mariusz Aleksandrowicz from the Warsaw office, and Elżbieta Lis, Magdalena Patryas and Michał Wilk from the Katowice office.

Practice head(s):

Marcin Matyka; Rafał Ciołek; Aleksandra Kalinowska; Arkadiusz Żurawicki; Monika Winnik; Mariusz Aleksandrowicz; Elżbieta Lis; Magdalena Patryas; Michał Wilk

Other key lawyers:

Konrad Kleszczewski; Szymon Chyra; Joanna Marciniak; Katarzyna Chrapowicka

Key clients

Unimot Group

Shareholders of Ponzio Polska i.e. Mr Janusz Bobrowski and Pinser SRL





Flextronics International Poland sp. z o.o., Flextronics Logistics Poland sp. z o.o. , EnerSys Sp. z o.o., Polish Chamber of Commerce for Electronics and Telecommunications/ Krajowa Izba Gospodarcza Elektroniki i Telekomunikacji

Nowa Era (Mondi Group)

EH Europe GmbH, TSG EDV-Terminal-Service GmbH, company from Sunpharma Group, entities from Mondi Group

Work highlights

  • Assisted Unitmot with the acquisition of the fuel storage and bitumen disinvestment businesses from Grupa Lotos and PKN Orlen.
  • Advised the shareholders of Ponzio Polska, a major producer of aluminium structures and facades in Poland, on the sale of the entire business to a German purchaser from Veka Group.
  • Advised Delpharm, a French pharmaceutical company, on the legal and tax aspects of the acquisition of a manufacturing plant in Poznań from GSK.

DLA Piper Giziński Kycia sp.k.

At DLA Piper Giziński Kycia sp.k., the tax practice has significant experience handling transactional and corporate structuring matters. Sectors of focus include defence, real estate, private equity, life sciences and medical devices. Other matters handled by the team include those relating to securitisation, financing and insurance, as well as day-to-day tax advisory. The practice is jointly led by Bartosz Matusik and Łukasz Dynysiuk. Ably supporting the team is indirect tax specialist Małgorzata Krok, who focuses on VAT and excise duties, and Rafał Dostatni, who is active in the tax advisory space.

Practice head(s):

Bartosz Matusik; Łukasz Dynysiuk


Other key lawyers:

Ewelina Jaworska; Małgorzata Krok; Rafał Dostatni


‘Have good expertise and are willing and ready to assist us on M&A transactions.’

‘Rafał Dostatni is very responsive and offers commercial and pragmatic advice. He is great to work with.’

‘The team is dedicated to the client – they think about the things you wouldn’t, even if these are not tax issues, but related. They are very responsive, available and the clients are always at 1st place.’

‘I’m working with Łukasz Dynysiuk – he has great understanding of clients’ needs, he can come up with structures which are both safe and satisfactory to the client. He never leaves the client with unanswered questions. Hard working, available, thinks about all the risks not only tax risks – multidisciplinary lawyer.’

‘Very experienced in this field.’

‘Very responsive and easy to work with. Very knowledgeable.’

Key clients

Acciona Nieruchomości



Boston Consulting Group

Cersanit (one of Poland’s biggest producers of ceramics and bathroom equipment)

DBK Group






Metro Properties

Ministry of Defense

Nest Bank

PFR Ventures (a part of Poland’s largest state-owned investment fund – the Polish Development Fund)

Philips DA Polska

Polpharma (one of Poland’s largest pharmaceutical companies)

Santander Consumer Multirent

Smith & Nephew

Société Générale

Warbud S.A. (Polish subsidiary of Vinci)


Justkeding GmbH

Santander Consumer Bank

Vehis Fin


Promethean Inc


Work highlights

  • Advising Vehis Fin 1, a portfolio company of Enterprise Investors, operating as an online sales platform offering leased cars, on its securitisation of a portfolio of lease receivables.
  • Advised RWE on the acquisition of Alpha Solar, a Polish photovoltaic development company.
  • Advising the Polish Ministry of Defence, Polish Development Fund and PFR Ventures on their contemplated investment into the NATO Innovation Fund.

Domanski Zakrzewski Palinka

At Domanski Zakrzewski Palinka, the tax practice is well regarded for its strength in M&A tax advisory, restructuring, tax planning and tax litigation work. Its client roster spans domestic and international companies, local authorities and private equity funds. Joanna Wierzejska specialises in tax litigation before the European courts, as well as advice regarding post-M&A tax restructuring mandates. Wierzejska jointly leads the practice alongside tax litigation expert Artur Nowak, who represents clients at all stages of tax proceedings. Grzegorz Sprawka and Jan Czerwiński were both promoted to the partnership in July 2023.

Practice head(s):

Joanna Wierzejska; Artur Nowak

Other key lawyers:

Grzegorz Sprawka; Jan Czerwiński; Tomasz Leszczewski


‘The DZP team offers good answers to the new situations we have every day. Good connection between different departments that allows them to find the best solutions.’

‘Good communication and understand of the problems we face. The fact that they know our project from the beginning is an advantage to understanding it.’

Key clients

Corab sp. z o.o.


RTB House S.A.

DWF Poland Jamka Sp.k

For DWF Poland Jamka Sp.k, 'the strength of the team is knowledge and practical experience in legal services for complex investments in energy'. Another area of expertise for the practice is tax litigation, in which the team regularly assists clients with pre-trial strategy and represents them throughout tax control proceedings. The practice is headed up by seasoned litigator Adrian Jonca. Other notable names include Katarzyna Stec  and Izabela Plis.

Practice head(s):

Adrian Jonca

Other key lawyers:

Katarzyna Stec; Izabela Plis; Konrad Suchojad


‘The strength of the team is knowledge and practical experience in legal services for complex investments in energy.’

‘Many years of experience in handling complex investment processes.’

Key clients

Administrator of Alpine Bau GmbH

Eolos (Terna Group)

Karimpol Group

TeleFonika Kable sp. z o.o.


Polish Wind Energy Association

Eiffage Immobilier Polska Sp. z o.o.

Vias y Constructiones S.A., Dragados S.A. and Electren S.A.

Temared sp. z o.o.

Multikino SA

Work highlights

  • Advising Karimpol Group on the tax aspects of several real property investments in Poland, including the Skyliner project.
  • Representing Terna Group Polish wind farm SPVs in real estate tax disputes.
  • Advising KGAL ESPF4 Holding S.a.r.l on the development of its onshore wind farm projects in Poland.

Greenberg Traurig Nowakowska-Zimoch Wysokinski Sp. k

The tax practice at Greenberg Traurig Nowakowska-Zimoch Wysokinski Sp. k fields experts in transactional tax advisory work, corporate reorganisations, tax planning and tax controversies. The team works collaboratively with the firm’s real estate, M&A, banking and finance, and capital markers practices to provide multidisciplinary advice to clients. The team is headed up by Marek Kozaczuk, who draws on extensive experience handling tax disputes and representing clients before tax and customs authorities, as well as national courts of all levels. Maciej Kacymirow and Tomasz Kacymirow are also notable names in the practice.

Practice head(s):

Marek Kozaczuk


Other key lawyers:

Tomasz Kacymirow; Maciej Kacymirow; Mateusz Rogulski; Anna Lewandowska


‘What we like most about working with GT is that they are highly client-oriented advisors, understanding our business needs and trying to meet them. Moreover, their method of communication is very tailored to our needs and they are not afraid to ask for feedback. When the situation requires, they can propose “out of the box” solutions.’

‘For us the first point of contact is Maciek Kacymirow supported by Mateusz Rogulski, and they quickly deliver the results of their work, which actually give us the answer to the question of what business decision is best to make. This is crucial for us.’

‘The GT team is always available for questions that are multidisciplinary, which is really powerful thing when entering a new market.’

‘The individuals working at GT are skillful, reliable, responsive and proactive. It is exactly that combination that make these GT individuals stand out!’

‘The team I worked with was very much engaged. They understood our needs very well and proposed a bunch of possible solutions with detailed explanation of advantages and potential risks. They also prepared simulation of potential future costs connected with each scenario. They were open to checking different solutions connected with tax issues in other countries also.’

‘I had the pleasure of cooperating with Maciej Kacymirow. I would like to emphasise his engagement and very high knowledge connected with taxes. He is also very agile, business oriented, looking for solutions, detailed and perfectly organised. The project that he ran was quite complex and unique on the Polish market, however he ran it very effectively.’

Key clients

Agora S.A.

Allianz SE

PIB Group

Innova Capital


AT Capital Group

Symfonia Sp. z o.o.

Work highlights

  • Advised Agora S.A. on the acquisition of a 40% stake in Eurozet sp. z o.o. and assisted with the negotiation of the shareholders’ agreement executed with its majority shareholder, SFS Ventures s.r.o.
  • Advised Allianz on the mergers of Allianz Group and Aviva Group entities in Poland.
  • Advised PIB Agency, part of the international PIB Group, on the acquisition of Asist sp. z o.o., a major insurance multi-agency in Poland.


Taking full advantage of its full-service structure, the tax practice at Linklaters works closely alongside the firm’s corporate, banking and real estate practices to offer comprehensive advice to its clients. The team is also praised by one client for its ‘strong offerings handling compliance with local regulations‘. Practice head Mikołaj Bieniasz is particularly experienced in providing tax advice related to cross-border and domestic restructurings, as well as M&A transactions, tax planning and transfer pricing issues. Michał Nocoń is also recommended.

Practice head(s):

Mikołaj Bieniasz


Other key lawyers:

Michał Nocoń; Jan Jurga


‘Linklaters possesses a highly regarded tax practice with strong offerings handling compliance with local regulations. Their primary focus is client service, responsiveness, giving practical and efficient advice and making transactions as easy for us as possible. They understand the business inside-out, understand what we are trying to achieve and work tirelessly to achieve that.

‘Very business-oriented approach; high level of expertise and knowledge.’

‘They do the utmost to understand the problem, analyse the overall situation and propose solutions. This goes to the team but also to individuals.’

‘Track record and team expertise, their qualifications and background, as well as notable cases the firm has handled. Available resources and ability to handle cases in multiple jurisdictions if needed stand out as well.’

‘Client-centred approach, relationship management and communication. Responsiveness to inquires and updates on case progress status – generally addressing the client’s needs and concerns.’

‘Very competent, with high interpersonal skills, flexible as to time schedule.’

‘Michał Nocoń and Jan Jurga – high competence and communication skills.’

Key clients


GARBE Industrial Real Estate GmbH

InfraVia Capital Partners



Work highlights

  • Advised InfraVia Capital Partners on the tax aspects of the acquisition of 50% of iliad Group’s interest in Polski Światłowód Otwarty sp. z o.o.
  • Advised ArcelorMittal, a multinational steel manufacturing corporation, on the tax aspects of the acquisition of Zakład Przerobu Złomu, a Polish scrap metal recycling business.

Olesinski & Wspolnicy

Clients within the automotive, furniture, IT and e-commerce sectors are a key focus for the tax practice at Olesinski & Wspolnicy. The team can regularly be seen assisting clients with matters related to tax audits, VAT, transfer pricing, real estate and tax litigation. The trio leading the team comprises Tomasz Gałka, who specialises in the tax aspects of restructuring and international law; direct tax specialist Wojciech Fryze; and Konrad Misiewicz, who manages the VAT-focused work. Paweł Sitnik is also an active member of the team.

Practice head(s):

Tomasz Gałka; Wojciech Fryze; Konrad Misiewicz


Other key lawyers:

Karol Niemiec; Paweł Sitnik; Joanna Karczewska


‘The team doesn’t just provide tax advice, they partner with clients to ensure their business goals are achieved. Our collaboration was characterised by effective communication, quick response, flexibility and billing transparency.’

‘All the individuals I work with possess extensive theoretical and practical knowledge. They demonstrated a strong commitment to finding tax solutions.’

‘Excellent knowledge, fast response, solution-oriented.’

‘The team comprises highly skilled professionals with extensive expertise in their respective fields. They have years of experience in providing top-notch services and solutions to clients.’

‘The team is known for its collaborative approach, working closely with clients to understand their specific needs and develop tailored solutions. They prioritise open communication and collaboration throughout the entire process. The practice takes a holistic perspective in addressing client needs. They not only focus on resolving immediate challenges but also consider the long-term implications and provide comprehensive solutions that align with the client’s goals.’

‘The team is dedicated to staying ahead of the curve and continuously embracing innovative approaches. They are adaptable to changing market dynamics, leveraging the latest technologies and industry best practices to deliver cutting-edge solutions.’

Key clients

Whirlpool Polska Sp. z o. o. [Ltd]

Dr Schneider Automotive Polska Sp.z o.o. [Ltd]

GKN Driveline Polska Sp. z o.o. [Ltd]

Hengst Filtration Poland Sp. z o.o. [Ltd]

JOST Polska Sp. z o.o. [Ltd]

Brose Sitech Sp. Z o. o. [Ltd]

Tristone Flowtech Poland Sp. Z o. o. [Ltd]

VOSS Automotive Sp. Z o. o. [Ltd]

Volkswagen Motor Polska Sp. Z o. o. [Ltd]

Winkelmann Sp. Z o. o. [Ltd]

Volvo Polska Sp. Z o.o. [Ltd]

BNY Mellon (Poland) Sp. Z o.o. [Ltd]

Selena FM SA [Inc]

Selena SA [Inc]

Viessmann Technika Grzewcza Sp. z o.o. [Ltd]

Limango Polska Sp. z o.o. [Ltd]

Modivo SA [Inc]

Otto GmbH & Co. KG


OBJECTIVITY Sp. z o.o. [Ltd]



KWS Lochow Polska Sp. z o.o. [Ltd]

CCC S.A. [Inc]

Lubawa S.A. [Inc]

Impel S.A. [Inc]

Burda Media Polska Sp. z o.o. [Ltd]

MKK3 Sp. z o.o. [Ltd]

Cooper Standard Polska Sp. z o.o. [Ltd]

Lokum Deweloper S.A. [Inc]

Zalando Logistics Polska Sp. z o.o. [Ltd]

Burda Druck GmbH

INFOBIP LAB Sp. z o.o. [Ltd]

Tidio Poland sp. z o.o. [Ltd]

Vive Textile Recykling sp. z o.o. [Ltd]

Picadilla Games Adziński Porzucek Czerenkiewicz sp.k. [Limited partnership]

Lifeflow sp. z o.o. [Ltd]

MrGarden sp. z o.o. [Ltd]

Odrapak Logistyka sp. z o.o. [Ltd]

SFC Solutions Piotrków sp. z o.o. [Ltd]

DataWalk S.A. [Inc]

Miejska Energetyka Cieplna sp. z o.o. [Ltd]

Angel Garden sp. z o.o. sp. k. [limited partnership]

Marmorin sp. z o.o. [Ltd]

Burda Media Polska sp. z o.o. [Ltd]

Stölzle Lausitz GmbH

Umicore Poland sp. z o.o. [Ltd]

Umicore Autocat Poland Sp. z o.o. [Ltd]

Acer Poland Sp. z o.o. [Ltd]

Work highlights

  • Assisted Picadilla Games Adziński, Porzucek, Czerenkiewicz sp. k. with a comprehensive analysis of the tax consequences of the commercialisation and sale of a computer game.

Radzikowski, Szubielska i Wspólnicy sp. j.

Clients praise the tax practice at Radzikowski, Szubielska i Wspólnicy sp. j. for its ‘excellent litigation strategy’ and ‘deep practical knowledge of tax regulations‘. The team works collaboratively with the firm’s M&A and energy practices to advise on the tax aspects of transactions and investments. Dorota Szubielska specialises in tax proceedings and fiscal control and leads the practice alongside co-head Piotr Karwat, who is skilled at assisting clients with matters concerning social security contributions.

Practice head(s):

Dorota Szubielska; Piotr Karwat


‘Excellent litigation strategy and case management.’

‘A set of experienced tax specialists able to provide a wide scope of services related to tax practice.’

‘Good client-needs orientation supported by deep practical knowledge of tax regulations and unique professional experience.’

Rymarz Zdort Maruta

At Rymarz Zdort Maruta, the tax practice combines its tax expertise with the firm’s broader M&A strength to provide comprehensive advice on the tax aspects of M&A transactions and other business reorganisations. Its client roster spans a range of industries, and includes financial institutions, PE funds, real estate developers, energy firms and telecoms operators. Leszek Tokarski heads up the practice, and has a focus on tax litigation and audits.

Practice head(s):

Leszek Tokarski


Other key lawyers:

Marek Kanczew


The main attribute would be that they are very business oriented. They look at situations through the eyes of the client and treat the subject matter as though it was theirs. In all of their negotiations with the opposing advisors, they were very proactive, anticipating every situation and exploiting any weakness of the other side. Very very impressive!!’

‘They manage the risk.’

Key clients

Alseva Group

Grupa Lotos

Bank Millennium

Ghelamco Group

Polcom Group

British Primary School of Wilanow Sp. z o.o.

VeloBank S.A.

Bank BPH

Auschwitz-Birkenau Foundation

Tidio Poland Sp. Z o.o.

Work highlights

  • Advised Bank Millennium on consolidating its brokerage business into the capital group.
  • Advised the shareholders of the British Primary School of Wilanow Sp. z o.o. and the British Nursery of Wilanow Sp. z o.o. on the sale of 90% of their shares to the International Schools Partnership.
  • Advised Tidio Poland sp. z o. o. on the development of a remuneration structure for managers and the preparation of the necessary contracts, as well as reviewing internal regulations and rules for introducing remote working policies.

Soltysinski Kawecki & Szlezak

The tax practice at Soltysinski Kawecki & Szlezak is praised for being ‘prominent in the private wealth and real estate business areas‘, as well as being knowledgeable of the digital economy and innovative technology industries. The team provides advisory services in relation to wealth tax management and international tax, as well as being ‘experienced in tax matters, including those related to M&A transactions and corporate issues‘. Jarosław Bieroński leads the team, and is ably supported by Sławomir Łuczak and Piotr Andrzejak.

Practice head(s):

Jarosław Bieroński


Other key lawyers:

Sławomir Łuczak; Piotr Andrzejak; Stanisław Gordziałkowski


‘Especially very well connected and prominent in the private wealth and real estate business areas.’

‘Very proactive team around Sławomir Łuczak.’

‘Very good contact with the team. Diversity of knowlage in the team is its strength. It is very convenient if you can receive comprehensive legal assistance in various areas in one company: taxes, intellectual property protection, broadly understood economic consulting, etc.’

‘On a daily basis, we mainly cooperate with Sławomir Łuczak and Stanisław Gordziałkowski and I highly appreciate both the competences of these practitioners in key areas for our company, as well as their commitment and ease of contact with them.’

‘SK&S lawyers are highly qualified and experienced in tax matters, including those related to M&A transactions and corporate issues. They are very responsive, business-oriented and proactive.’

‘I work essentially with Sławomir Łuczak and Stanisław Gordziałkowski. I do appreciate their exceptional knowledge and experience in tax advice, business-oriented and proactive approach, engagement and responsiveness.’

Key clients

AB Inbev

Eurocash S.A. (retail, FMCG)

VNG Group (Handen)

SFG Holding s.r.o. and LN Steel sp. z o.o.

Złote Tarasy (Westfield Unibail Rodamco)

SoftServe Poland sp. z o.o.

BZK i Wspólnicy sp. z o.o. sp. komandytowa

Bioagra-Oil S.A.|Bioagra S.A.|Komagra sp. z o.o.



Bakoma sp. z o.o., Bakoma Bis sp. z o.o.|Bioagra-Oil S.A.|BZK Holding PL sp. z o.o.|BZK Solar sp. z o.o.


Work highlights

  • Acted for Handen in front of the District Administrative Court in a VAT case.
  • Acted for ABInbev in front of the Supreme Administrative Court in a tax optimisation case, launched by the tax administration in order to eliminate the advantageous implications of restructuring involving intangibles.
  • Provided Eurocash S.A. with tax advice relating to a number of reorganisation activities concerning the process of separating the client’s retail and wholesale operations and preparing the retail business for potential sale.

Wardynski & Partners

The broad offering of the tax practice at Wardynski & Partners encompasses the tax aspects of M&A transactions, restructurings, tax disputes and international tax issues. Other areas of expertise include transfer pricing, taxation of new technologies, especifically in the fintech space, and tax advice for HNWIs. Michał Nowacki and Dariusz Wasylkowski jointly lead the practice, specialised in advising on matters related to international M&A transactions and transfer pricing, respectively. Wojciech Marszałkowski is another key member of the practice.

Practice head(s):

Michał Nowacki; Dariusz Wasylkowski


Other key lawyers:

Jakub Macek; Wojciech Marszałkowski; Sandra Derdoń


‘The Wardynski & Partners tax team is exceptional and highly qualified. It was fantastic to have them on our side during an M&A transaction in Poland. They anticipate possible tax contingencies, proposing highly optimal alternatives within the legal framework. They also provide very simple explanations despite the complexity of the subject.’

‘I want to highlight the work done by Jakub Macek and Michał Nowacki.’

Key clients


HTL Strefa S.A.



Joong Won Poland sp. z o.o.

Otto International Scan-Thor Poland Sp. z o.o.


Tewox AB (Lords LB Asset Management portfolio fund)

MVGM Sp. z o.o.

Aston Chemicals Ltd

Work highlights

  • Advised Sewertonics SL on the pre-transactional, cross-border reorganisation of a Polish subsidiary and the further sale of shares in the Polish subsidiary to Halma plc, a global group of companies focused on safety, environmental and healthcare technologies.
  • Advised a client active in the private student housing sector on closing the sale of a portfolio of private student accommodation.
  • Advised a Lithuanian investment fund on the acquisition of a portfolio of retail properties in various locations in Poland from a state-controlled investment fund.


Praised for its ‘extensive knowledge regarding transfer pricing’ the tax practice at CRIDO also handles international taxation issues, tax disputes and investigations, and matters relating to direct taxes and personal income tax. Clients span domestic and international companies, investors, traded entities and public sector companies. VAT expert Roman Namysłowski heads up the practice, ably supported by experienced litigator Andrzej Puncewicz and transfer pricing specialist Ewelina Stamblewska-Urbaniak.

Practice head(s):

Roman Namysłowski

Other key lawyers:

Ewelina Stamblewska-Urbaniak; Andrzej Puncewicz


‘Crido cares. The have the approach to everything that demonstrates they are really interested and dedicated and engaged. At all levels.’

‘They have a very practial approach which is still safe and absolutely professional. They do not sell “products” or “projects”, they do advise.’

‘The Crido team has extensive knowledge regarding transfer pricing.’

‘Ewelina Stamblewska-Urbaniak is the best expert in the area of transfer pricing.’

‘Very wide technical knowledge with the ability to apply to actual situcations.’

‘Very good listening skills, see the wider context, good knowldge of the transfer pricing environment.’

‘Great people, value for money, knowledge of the client’s business.’

Gide Loyrette Nouel

Clients praise the tax practice at Gide Loyrette Nouel for its ‘exceptional regulatory knowledge and understanding of the market‘. The firm is instructed by large international and domestic companies from a range of sectors, including FMCG, real estate, financial services, insurance, and mining and energy. Dariusz Tokarczuk heads up the practice, specialising in the tax aspects of M&A, restructurings and real estate trading.

Practice head(s):

Dariusz Tokarczuk

Other key lawyers:

Ewa Żbikowska; Maciej Grela


‘What I appreciate most about working with Gide is the comprehensiveness of their services. In addition to advising on real estate and transactions, they are able to assist us with all tax aspects of our operations. They have a very strong tax team, with exceptional regulatory knowledge and understanding of the market.’

‘They offer clear, practical, business-oriented solutions and are able to help us even with very complex issues. They navigate the regulatory environment extremely well and keep us informed of any changes and new requirements we need to meet.’

‘I have been working with Maciej Grela for many years. He is a true professional and really stands out as a knowledgeable and reliable tax advisor. Excellent communication skills, attention to detail, responsiveness and understanding of the client’s needs.’

Key clients

Alior Bank S.A.

BNP Paribas Bank Polska S.A.

KGHM Polska Miedź S.A.

Archicom S.A.

Echo Investment S.A.

Tauron PE S.A.

mBank S.A,

Marvipol Development S.A.

Nexity Global S.A.

Zakłady Chemiczne Police S.A.

L’Oréal Group

Logoplaste Poland

Atlantex / Arctic Navigations

Phoenix Pharma

Lactalis Group

Kapsch Telematic Services

Inter-Vion (LBD Group)

Vitol S.A.

P3 Group



ETI European Food Industries SA

B&B Hotels Polska

Marie Brizard Wine & Spirit Group


Separgefi / SERIS Group

Seris Konsalnet

BPI Real Estate

Grupa MAK

Bouygues Immobilier

Louis Vuitton

Fidelis Partners

GSE Polska








POC Partners

ECE Group


Warbud (Vinci Group)





Elwood Technolgies

XPO Transport







Unilec (E.Leclerc)



PGNiG Technologie



Work highlights

  • Advised Intec Eu Polska z o.o. and Chintec sp. z o.o. on the tax structuring, implementation and settlement of solar power plant projects in ten jurisdictions: Romania, Hungary, Denmark, Italy, UK, Germany, the Netherlands, Estonia, Sweden and Poland.
  • Advised Frey S.A., a French real estate company, on the tax and legal structuring of the acquisition of the real properties comprising Park Handlowy Matarnia in Poland from Ingka Centres sp. z o.o.
  • Advising French bank Société Générale on Polish tax issues.


GWW regularly assists corporations and family businesses with day-to-day issues, including providing compliance services and acting as in-house tax advisors. The group is particularly active in the telecoms, pharmaceutical and real estate sectors. Andrzej Ladziński manages the the litigation side of the practice, and jointly leads the tax team alongside Artur Cmoch.

Practice head(s):

Andrzej Ladziński; Artur Cmoch


Other key lawyers:

Andrzej Próchnicki; Mariusz Tkaczyk; Piotr Świstak; Małgorzata Militz


‘The lawyers at GWW find the best way to solve the problems of my clients. They recommend the right tools to develop the client’s business and save money.’

‘A unique team of top practitioners in the consultancy market. The advisors have practice working with the tax authorities and are familiar with their line. They are practitioners not theoterics. They listen perfectly to the business and come up with solutions by reconciling business and law.’

‘What sets them apart from the competition is: better practice in cooperating with tax authorities, more attentive when listening to business issues, offering precise solutions rather than multiplying doubts, speed of advice.’

Key clients

Adob Sp. z o.o.

DPD Polska Sp. z o.o.

Zespół Elektrowni Pątnów-Adam-Konin SA (ZE PAK SA)


Develia SA

Nikon BV

Amica SA


Budimex SA

Cyfrowy Polsat SA


Polkomtel Sp. z o.o.

Śnieżka trade of colours sp z o. o.

Sonko Sp. z o.o.

PreZero Polska Sp. z o.o.

SWISS KRONO sp z o.o.

USP Zdrowie Sp. z o.o.

Manuli Hydraulics Polska S.A.

Work highlights

  • Advised ADOB on the sale of its shares to Nouryon Chemicals International BV.
  • Advised the major shareholders on the acquisition of Alumetal.
  • Advised Develia S.A. on the €69.3m sale of Wola Retro, an office building located in the Daszyńskiego Roundabout area of Warsaw, to the Adventum Group.

Kochanski & Partners

At Kochanski & Partners the tax practice is well regarded for its experience in handling tax litigation, regulatory work, international and indirect tax matters, compliance issues, and tax planning and structuring mandates. The team is also sought out by clients seeking to establish a presence in Poland or other jurisdictions. The team is headed up by Agata Dziwisz-Moshe, who is well versed at advising on VAT and real estate tax, as well as assisting with transactions on the financial market.

Practice head(s):

Agata Dziwisz-Moshe

Other key lawyers:

Wojciech Śliż; Mirosław Malczeski; Aleksandra Pizon-Jaworska; Andrzej Malec


‘Extremely proactive approach, friendly people who are able to explain complicated legal matters in a very clear way for everybody.’

‘Wojciech Śliż and Agata Dziwisz-Moshe are our key point of contact. Both are outstanding. Very professional, approachable, cooperative and proactive.’

‘The team really work as a team. The internal communication and communication with the client is smooth.They know their competences and if a matter exceeds their expertise they will be keen to bring a colleague expert on board to support.’

‘They are very detail oriented and try to find any weakness of the case predicting issues and therefore preparing for any situation.’

Key clients

GFT Poland

Polenergia S.A.

HAVI Logistics

Pandora Jewellery CEE, Pandora Jewellery Shared Services

Molecule One

Forza Foods Ltd.

Oxenwood Real Estate LLP

PKP Linia Hutniczna Szerokotorowa

Work highlights

  • Advising Molecule One, a high-tech company providing an IP platform dedicated to the synthesis of drugs, on the tax structuring of its planned investment into the US market.
  • Assisting Polenergia S.A. with tax advice related to a planned M&A transaction aimed at transferring two hydrogen projects to a new subsidiary of the client.
  • Advising HAVI Logistics on tax strategy in relation to a planned merger of companies withing the capital group.


The tax team at NGL Tax is well versed at implementing tax reliefs, including R&D tax relief, IP box tax relief, robotisation tax relief and prototype tax relief. It is consequently a popular choice among clients in the IT, manufacturing, retail and defence sectors. Katarzyna Czerkies-Laskowska joined the team from Katarzyna Czerkies Tax Consulting in February 2023 and now heads up the practice.

Practice head(s):

Katarzyna Czerkies-Laskowska


‘Time availability, short lead times, availability by telephone and total support for the tasks assigned.’

‘Availability, short response time.’


The team at Penteris is active across a range of tax matters, including transfer pricing, international tax planning, tax effective investment structures, cross-border projects and dispute resolution. It works closely with the firm’s employment and corporate teams to provide comprehensive advice to clients. Piotr Prokocki arrived to take over leadership of the team in February 2023, and is ably supported by Wojciech Jaskuła and Artur Plutowski.

Practice head(s):

Piotr Prokocki


Other key lawyers:

Wojciech Jaskuła; Artur Plutowski


‘Very knowledgeable about local laws and international developments.’

‘Solution driven and proactive.’

Key clients


The RK Group




St. Paul’s Development Polska



DSM Nutritional Products


Work highlights

  • Advised Vivion on the tax aspects of its acquisitions of two real estate complexes designated for short-term or medium-term rental.
  • Advising ING on the tax aspects of financing KGAL Fund’s acquisition of an office complex in Łódź.
  • Advising DeepL, a client operating in the IT sector, on day-to-day tax issues, as well as on the tax implications of executing transactions as a German company acting through a Polish subsidiary.

PragmatIQ Kancelaria Prawna Szymkowiak sp.k.

PragmatIQ Kancelaria Prawna Szymkowiak sp.k.‘s tax team focuses on transactions, private wealth tax, transfer pricing, IP box tax relief and tax disputes. Corporate clients appreciate the team’s multidisciplinary approach to its work by combing expertise in tax, accounting and finance to provide comprehensive advice. The practice is jointly lead by Rafał Szymkowiak, Wojciech Kaptur and Dominika Jaszczyk. Karolina Bojko is a name to note for her work in transfer pricing, specifically regarding the taxation of agricultural activities.

Practice head(s):

Rafał Szymkowiak; Wojciech Kaptur; Dominika Jaszczyk

Other key lawyers:

Aleksandra Stankiewiewicz; Karolina Bojko


‘Being up-to-date, great knowledge and expertise, extremely helpful.’

‘Wojciech Kaptur is a lawyer and tax advisor with great knowledge and expertise. His attitiude to cooperation is very positive. He is a creative and open-minded person.’

‘PragmatIQ possesses a strong team of diversified talent. We cooperate with them on a wide variety of issues, including accounting and tax legal support, expertise on business disputes and strategies regarding succession and M&As.’

Key clients



Performance Media


Supreme Energy

SKAT Transport


Work highlights

  • Advised Bromargo, a major Polish poultry farm and hatchery, on tax issues relating to the €21m reorganisation of the group’s structure.
  • Advised BabyOno, a major Polish producer of accessories for babies, on tax issues relating to its €11m organisation process.
  • Advised SKAT Transport, a major Polish TSL company, on tax issues relating to its €38m international reorganisation process.

Tomczykowski Tomczykowska Sp. z o.o.

Tomczykowski Tomczykowska Sp. z o.o.‘s tax practice is a popular choice for clients in the food manufacturing, healthcare, IT, publishing, FMCG, automotive, financial services, real estate and transport sectors. Its broad offering encompasses services relating to personal income tax, social security, transfer pricing, VAT and excise tax. Paweł Tomczykowski, Anna Turska-Tomczykowska, Bartłomiej Biały and Jacek Matarewicz are the key senior contacts; Biały typically handles transactional and tax planning mandates, while Matarewicz oversees litigious work.

Practice head(s):

Paweł Tomczykowski; Anna Turska-Tomczykowska; Bartłomiej Biały; Jacek Matarewicz

Key clients

Nexity Polska

Work highlights

  • Advised the Nexity Polska Management Board on the tax aspects of the sale of interests in Nexity group’s Polish companies to Develia, which will acquire 100% of the shares in 19 Polish companies, all subsidiaries of Nexity S.A., and will take control over 10 limited partnerships.

Wolf Theiss

At Wolf Theiss, the tax practice is commended for its ‘broad practical understanding of the real estate market and tax problems and issues faced by companies operating in this sector‘. Outside of that area, the team can regularly be seen advising on VAT, personal income tax and bankruptcy matters. Practice head Karolina Stawowska is a seasoned M&A, corporate and real estate tax advisor, and is ably supported by Izabela Wiewiórka.

Practice head(s):

Karolina Stawowska


Other key lawyers:

Izabela Wiewiórka


‘Wolf Theiss Poland understands in detail the client’s business and issues they have or might have in the future due to upcoming new regulations. The collaboration and communication is excellent and the people are very professional.’

‘Karolina Stawowska and Izabela Wiewiórka are top professionals with many years of relevant experience. They are close to each client and are able to quickly provide recources to address the issue. They clearly stand out from the others because of communication, knowledge and service excellence.’

‘The tax law team at Wolf Theiss consists of experienced tax advisors who not only present a high level of professional knowledge, but also have a broad practical understanding of the real estate market and tax problems and issues faced by companies operating in this sector. I appreciate the commitment and creativity of the entire team in seeking solutions to the problems and issues that require tax analysis.’

‘I would like to mention Karolina Stawowska and Izabela Wiewiórka. Both are exceptional professionals and experts in the tax sector, in particular related to real estate.’

‘I highly appreciate Karolina Stawowska’s experiance in tax law but most of all I like her positive, energetic approach to the issues she deals with and her direct way of communicating. I think she has an exceptional ability to explain tax issues in an understandable/accessible manner to people who are completely unfamiliar with the subject. Karolina is passionate about what she does, which can be easily seen and felt when working with her. She is a very ambitious, results-focused professional who is very efficient and effective to work with.’

Key clients

Centerscape Investments Poland

Mitiska REIM

Sigma Plastics Group

Fidia Farmaceutici

Erwin Hymer Group

Shareholders of Rusak Business Services

International Rescue Committee (IRC)

Work highlights

  • Advising Fidia Farmaceutici on the tax aspects of establishing its subsidiary in Poland and on the acquisition of the Polish business of Unipharm.
  • Advising the shareholders of Rusak Business Services on the tax aspects of the acquisition of its shares by Customs Support Group.
  • Advising Mitiska REIM on the tax aspects of the successful purchase of a distressed asset, Europa Centralna retail centre.