Tax in Poland

Baker & McKenzie Krzyżowski i Wspólnicy Spółka Komandytowa

Baker & McKenzie Krzyżowski i Wspólnicy Spółka Komandytowa's key competencies include tax litigation, indirect and transactional tax issues. The 'detail-oriented' group, which has 'unique understanding of how businesses run' is also well-versed in transfer pricing, drawing on the firm's global presence. Department head Slawomir Boruc represented Bowin in a dispute with the Polish tax authorities before the European Court of Justice, successfully arguing that fiscal criminal proceedings initiated against the client do not automatically lead to the suspension of the five-year tax limitation period. Piotr Wysocki is recommended for income and international tax issues, while Katarzyna Kopczewska has developed an active transactional tax practice.

CMS Cameron McKenna Nabarro Olswang Pośniak i Bejm sp.k.

The 'solution-oriented' team at CMS, which is commended for its expertise in tax structuring and greenfield investment, is able to provide 'consistent advice across multiple jurisdictions'. In 2018, the team added Bartek Wajda from PwC Legal Pawlowski Zelaznicki Sp. K as head of transfer pricing, while tax litigator Paulina Karpińska-Huzior joined from Chadbourne & Parke. Team leader Andrzej Pośniak advised AIG on the tax implications of providing warranty and indemnity insurance in relation to the sale of Hortex Group to Mid Europa Partners in conjunction with the firm's Moscow office. Łukasz Dynysiuk is another key name for corporate tax structuring.

Dentons

Dentons' team handles transaction support, tax reviews, transfer pricing issues and tax structuring for a range of high-profile clients. Foreign investment expert Karina Furga-Dąbrowska jointly heads the team with Cezary Przygodzki, who specialises in corporate tax issues in the energy, TMT and real estate sectors. In one outstanding matter, Przygodzki advised HSBC on the tax aspects of its €635m real estate finance investment facilities to Chariot Top Group.

Domanski Zakrzewski Palinka

In addition to tax disputes, the team at Domanski Zakrzewski Palinka has a strong advisory practice, which includes M&A issues, restructuring and tax optimisation. The team is jointly led by tax legal adviser Joanna Wierzejska and litigator Artur Nowak.

FKA Furtek Komosa Aleksandrowicz

FKA Furtek Komosa Aleksandrowicz is instructed on the spectrum of contentious and non-contentious tax issues, with a particularly impressive client roster of banks and other financial institutions. Department head Mariusz Aleksandrowicz advises Bank Ochrony Środowiska, Balcke-Dürr Polska and Ferratum Group on day-to-day tax issues relating to their operations in Poland.

GWW

GWW's lawyers have 'an excellent and up-to-date knowledge of international tax developments and how they impact upon business activities in Poland'. Senior associate Tomasz Burczyński successfully defended the Municipality of the City of Włocławek in tax proceedings against the authorities before administrative courts in a complaint concerning the right to deduct the calculated VAT in connection with the client's investments. Tax litigator Andrzej Ladziński and tax structuring expert Artur Cmoch are the practice heads.

Hogan Lovells (Warszawa) LLP

At Hogan Lovells (Warszawa) LLP, the 'effective' team is led by 'extremely creativeAndrzej Dębiec, who has 'a deep understanding of the client's needs'. Stand-out matters for Piotr Zawiślak included advising mBank Hipoteczny on the tax aspects of the establishment of a €3bn mortgage-covered bond programme. Zbigniew Marczyk and Dorota Walerjan are also key contacts.

K&L Gates LLP

K&L Gates LLP's team is part of the firm's European tax practice, which enables it to assist local and foreign clients with a range of local and cross-border tax issues, including transfer pricing. Adrian Jonca, who leads the team, is advising the administrator of Alpine Bau on tax issues relating to insolvency proceedings of the company's Polish branch. As of May 2019, the firm's Poland office has been taken over by DWF Poland Jamka Sp.k.

Radzikowski, Szubielska i Wspólnicy sp.k.

Dorota Szubielska leads Radzikowski, Szubielska i Wspólnicy sp.k.'s 'knowledgeable and professional' team, which is noted for its tax litigation capabilities. Szubielska represented Essilor Optical Laboratory Polska in its successful claim before the District Administrative Court challenging excise and duty liabilities on ethyl alcohol used in mixing baths for optical lenses. Piotr Karwat is another recommended practitioner.

Rymarz Zdort

Rymarz Zdort's tax department supports the firm's M&A, banking and finance and capital markets teams, as well as handling standalone contentious and tax advisory issues. Practice head Robert Krasnodebski is representing Mennica Polska in a dispute with the authorities regarding its tax liabilities. He is also advising the Auschwitz-Birkenau Foundation on a pro-bono basis in relation to the tax implications of its conservation and maintenance efforts.

Wardynski & Partners

Wardynski & Partners has developed a strong transactional tax practice, which stands alongside the firm's strong private client and tax litigation offering. The group is also handling cutting-edge issues relating to new technologies such as blockchain. Co-head Michał Nowacki advised Saria on all tax aspects its takeover of the JKK Group. Dariusz Wasylkowski, who also leads the team, handles audits, restructurings and disputes, and has expertise in international tax law.

GESSEL Attorneys at Law

GESSEL Attorneys at Law has a strong transactional tax practice, and a team that regularly assists corporates involved in M&A and restructuring. The team is assisting Esche Schümann Commichau as local counsel with the possible tax treatment of the Polish employee of a German manufacturer operating in Poland. Janusz Fiszer sadly passed away in 2019.

Greenberg Traurig Grzesiak sp. k.

The group at Greenberg Traurig Grzesiak sp. k. work's closely with the firm's capital markets, real estate and M&A departments to provide clients with tax advice on the spectrum of transactions. It is also instructed on a number of contentious issues. Highlights for team leader Marek Kozaczuk included advising PGE Energa Odnawialna on the taxation of wind farm real estate and an investment in Baltic offshore wind farms within Poland's borders. Vastly experienced Tomasz Kacymirow is also recommended.

Linklaters

Linklaters has a strong transactional tax offering, with secotral expertise in real estate, banking, insurance and energy. The practice is led by of counsel Mikołaj Bieniasz, who assisted the corporate team with Alliance Automotive Group's acquisition of a controlling stake in Groupauto Polska from eight individual shareholders.

Olesinski & Wspolnicy

Olesiński & Wspólnicy is instructed by companies and individuals on the spectrum of tax issues, including audits, tax proceedings and administrative cases, VAT, transfer pricing and real estate tax. Tomasz Gałka successfully represented a leading household appliances company in its claim pertaining to tax overpayments in 2012, leading to a full refund. Wojciech Fryze is another key name.

Penteris

Penteris's practice is led by corporate lawyer Tomasz Rysiak and tax restructuring expert Agnieszka Pytlas. Rysiak advised Jump Bikes on the tax aspects of its sale to Uber. In January 2020, the team split from Magnusson - Kancelaria Prawnicza and now operates as Penteris.

Soltysinski Kawecki & Szlezak

Soltysinski Kawecki & Szlezak has expertise in the range of Polish direct and indirect taxes, and is often instructed on tax disputes with the authorities. The group has also developed an IT-based solution for identifying business partners at risk of missing trader fraud. Practice head Jarosław Bieroński assisted Arjo Group with a tax audit and advised the client on international taxation issues regarding the reorganisation of the company.

SSW Pragmatic Solutions

SSW Pragmatic Solutions' team of lawyers and tax advisers handles contentious and non-contentious tax matters for a range of corporate clients and private equity funds. Team co-head Patrycja Goździowska is advising Aerium Group on a number of tax matters, including the sale of three shopping centres. Tomasz Wickel, who also leads on tax matters, assisted Aidem Media with a pre-IPO cross-border restructuring.

Thedy & Partners

The 'extremely flexible' team at boutique tax advisory firm Thedy & Partners has 'an extremely agile approach' to advising both private and public sector clients across the breadth of matters, in addition to handling tax controversy and litigation. Managing partner Michał Thedy (commended for his 'breadth of knowledge') specialises in transactional tax matters; Andrzej Kapczuk has an active VAT practice; and Adam Allen specialises in income tax. Lukasz Kupryjańczyk is another key name.

ZIMNY Doradcy Podatkowi

ZIMNY Doradcy Podatkowi is a boutique tax firm founded by Marcin Zimny, who specialises in advising domestic and international companies on excise duty. Highlights included advising CGR Polska on the tax treatment of various goods and services generated in- and outside of a special economic zone.

Garrigues

Garrigues is most noted for representing clients in tax-related litigation and advising them after tax inspections. It is also engaged for tax planning matters. Senior associate Marek Karasiewicz leads the team.

Gide Loyrette Nouel

Highlights for Gide Loyrette Nouel's Dariusz Tokarczuk included advising Lactalis Polska on the tax-efficient rearrangement of suppliers' schemes in relation to the limitations on the tax deductibility of royalties and intangible services. Ewa Żbikowska is another tax adviser of note.