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.

Firms in the Spotlight Tax

CGO Legal

CGO Legal logo

CGO Legal is a Polish corporate law firm renowned for its comprehensive legal services across Poland. CGO Legal provides expert legal advice with primary focus on business establishment, corporate law, global mobility of employment and tax. The firm’s multidisciplinary team of over 40 experts caters to a broad spectrum of legal matters in multiple languages, …

View Profile...

Tax in Poland

Baker McKenzie Krzyzowski i Wspólnicy Sp.k.

At Baker McKenzie Krzyzowski i Wspólnicy Sp.k., the presence of a highly specialised team of experts ensures that the gamut of tax issues, whether contentious, transactional or compliance-related, can be effectively addressed. Practice co-chair Sławomir Boruc is a standout practitioner for tax disputes, while his counterpart Katarzyna Kopczewska is a go-to name for providing tax assistance in the context of real estate investments. For advisory services, including M&A and cross-border reorganisation, Piotr Wysocki and counsel Michał Maj are the key contacts. Tomasz Chentosz, another counsel in the group, has a strong income tax focus.

Other key lawyers:

Piotr Wysocki; Tomasz Chentosz; Michał Maj

Key clients

Skanska Property Poland

Echo Investment

Globalworth Group

Generali Real Estate





Work highlights

  • Advised Google Poland on the €583m acquisition of The Warsaw HUB office complex, located in Warsaw’s Wola district.
  • Advised Echo Investment on tax issues related to a series of transactions for the sales and acquisitions of office buildings with a total value of more than €440m.
  • Assisted Equinix, the world’s leading digital infrastructure company, with the tax structuring of a joint venture in the form of a limited liability partnership with GIC, Singapore’s sovereign wealth fund.

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

Fielding an experienced local offering significantly bolstered by regular co-operation with the firm’s global tax group, CMS Cameron McKenna Nabarro Olswang Posniak i Bejm sp.k. is well placed to run multi-jurisdictional tax projects from the Warsaw office; ‘impressive and charismatic‘ team lead Andrzej Pośniak, who also co-chairs the worldwide practice, exemplifies this union. Counsel Małgorzata Brauckmann-Sajkiewicz specialises in advising clients from German-speaking countries. Counsel Piotr Nowicki brings together knowledge of corporate and tax law to expertly guide M&A deals. The energy, chemical, finance, insurance, consumer products, real estate, manufacturing and defence sectors remain areas of particular focus.

Practice head(s):

Andrzej Pośniak

Other key lawyers:

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


‘CMS has a really good team and provides good quality even in stressful situations.’

‘Małgorzata Brauckmann-Sajkiewicz shows high commitment and helps to find good solutions.’

‘Very professional team. They know how to talk to the client and how to describe complex issues in a clear way.’

‘The tax team is highly regarded in the sector, lead by the impressive and charismatic Andrzej Pośniak. In my view, its key strengths are the ability to take a commercial and pragmatic approach to tax issues and high responsiveness to client needs, for example as regards timing of advice.’

‘Piotr Nowicki has strong technical tax knowledge and extensive experience of tax structuring and M&A. He is extremely responsive and goes ‘above and beyond’ to deliver the advice we need when we need it. Consistent with the wider tax team, Piotr is particularly skilled at giving commercial and pragmatic advice and I consider him to be one of the best tax lawyers in the sector.’

‘Małgorzata Brauckmann-Sajkiewicz’s knowledge of tax law is exceptional. It is also worth noting her pro-active attitude in resolving transactional issues.’

‘Very complete, competent and professional team, able to advise on all issues.’

‘The team is technically very strong but at the same time very commercial. They are 100 % committed to the success of our business. They have expertise in all business taxes and handle very efficiently the most complicated tax and corporate matters, so there is no need to engage multiple advisors. Lawyers at all seniority levels are equally professional and senior lawyers are always present on the project.’

Key clients

Grupa Azoty


Advent International

Polski Fundusz Rozwoju


Macquarie’s Group – Green Investment Group

Amundi Immobilier

Montagu Private Equity

Corum XL

Grupo Lar

Work highlights

  • Advised Grupa Azoty, a Polish player in the chemical sector, on the tax aspects of a propane dehydrogenation (PDH) and polypropylene production (PP) installation in Eastern Europe.
  • Advised PKN Orlen on the tax aspects of the project to build the Olefiny III petrochemical complex.
  • Advised Saipem on all Polish tax and corporate matters connected with Project Baltic Pipe, an inter-European gas corridor from Norway to Poland.


With a caseload which spans complex and sophisticated transactions, tax structuring, disputes, and projects, the team at Dentons is able to offer clients breadth both across work types and jurisdictions. Particular niche areas of expertise include transfer pricing, tax litigation and and incentives; Dagmara Cisowska, Aleksandra Rutkowska and Michał Turczyk are the key names in each of these fields, respectively. Practice head Cezary Przygodzki focuses on international tax planning and M&A structuring, leveraging the firm’s significant global footprint and a network of associated firms successfully.

Practice head(s):

Cezary Przygodzki 

Other key lawyers:

Dariusz Stolarek; Michał Bernat; Tomasz Krasowski; Dagmara Cisowska; Aleksandra Rutkowska; Michał Turczyk


‘The engagement of the team is on a very high level, as well as their contribituion to the client’s business interests.’

‘Communication skills, wide practice knowledge and experience, on-the-spot thinking.’

‘I have been working with Tomasz Krasowski for almost 10 years now. I find him to be one of the best tax advisors in Poland. Very responsive and knowledgeable.’

‘Smart legal solutions, pro-active engagement, clear communication, high availability.’

‘Cezary Przygodzki – seasoned lawyer with smart legal solutions.’

‘Aleksandra Rutkowska drives legal cases to solutions, strong in procedural laws.

‘The Dentons team is always pro-active, actively looking for and executing on ideas and solutions.’

‘Totally professional, meeting all commitments and absolutely reliable execution of tasks.’

Key clients

Epam Systems


Lightsource bp


IntReal (Palmira)

ING Lease

SPI International U.A.


Lightsource bp

Work highlights

  • Advised Epam Systems, a digital transformation services and product engineering company, on the acquisition of Enginiety, a technology delivery business.
  • Advised Lightsource, a solar energy development and management player, on the tax aspects of its entry into the Polish renewables market.
  • Advised Skanska, a development and construction company, on the Polish tax aspects of the €121m sale of its property to Eastnine, a Swedish real estate company.

Hogan Lovells (Warszawa) LLP

The team at Hogan Lovells (Warszawa) LLP is noted particularly for its expertise in the real estate, construction, technology and insurance sectors; tax planning, transactional, and compliance support in these areas forms the cornerstone of the firm’s practice. The group in Poland is able to co-operate with a network of practitioners based throughout France, Germany, Italy, Luxembourg, Spain, the Netherlands and the UK to assist with mandates relating to any of those jurisdictions. Counsel Zbigniew Marczyk is highly regarded for his specialisation in the tax aspects of the true-sale securitisation of receivables and other ABS transactions. Andrzej Dębiec heads up the practice.

Practice head(s):

Andrzej Dębiec 

Other key lawyers:

Zbigniew Marczyk; Dorota Walerjan; Jan Starybrat


‘The tax team demonstrates a hands-on attitude, diligence and care for the client’s matters. They think and act out-of-the-box, exceeding expectations.’

‘Special thanks go to Jan Starybrat for his exceptional involvement and support. His services are always of high quality and very helpful.’

‘Wide knowledge, clear summarising, quick responses.’

‘Simple clarification of tax rules, clear recommendations.’

Key clients

ABC Data




Aqua Ventures International

Astaldi SpA Oddział w Polsce



Bank BNP Paribas S. A.

Bank Millenium

Bank PKO BP S. A.

BBI Development S.A. (and its subsidiaries)

Berlin HYP


Bookink Holdings

CalPERS: California Public Employees’ Retirement System




CPI Property Group S.A.

Credit Agricole



Digital Care











Friedrichs Company








Intrum Justitia




Leoff Holding / Gutenberg Capital



mBank S.A. (Commerzbank Group)



Millennium Bank

Ministerstwo Infrastruktury


Mondial Assistance

Mylan (Viatris)

Nationale Nederlanden Group / NN Group


One Versicherung


PATRIZIA Frankfurt Kapitalverwaltungsgesellschaft

Polskie Linie Lotnicze LOT S.A.



PSA Group


RD BUD Sp. z o.o. (Rabot Dutilleul Group)




Unicredit Bank


Vamix NV (Vandemoortele Group)




Webuild (previously Astaldi)

Whelen Engineering


Xcity Investment Sp. z o. o. (PKP Group)


Złota 44

Work highlights

  • Advised the arrangers, Crédit Agricole Corporate & Investment Bank and StormHarbour Securities, on the securitisation of a portfolio of lease receivables worth approximately €490m, originated by Europejski Fundusz Leasingowy.
  • Assisted IBM with the global separation and reorganisation of its managed infrastructure services business across more than 65 jurisdictions worldwide.
  • Advised CPI Property Group, as part of a cross-border team, on the joint takeover offer by CPIPG and Aroundtown for the entire issued share capital of Globalworth Real Estate Investments, a Guernsey incorporated company whose shares are traded on the AIM Market of the London Stock Exchange.

Andersen in Poland

Andersen in Poland is best known for representing entities engaged in proceedings relating to tax evasion charges, anti-tax avoidance regulations or VAT fraud. The team’s client base largely consists of banks, financial institutions, leading Polish companies in the energy and telecoms sectors, and foreign investors from the Nordic countries. Mariusz Aleksandrowicz and Rafal Ciolek jointly lead the team, while Aleksandra Kalinowska acts as global co-ordinator for the indirect tax service line. Following the recent merger with FKA, the firm has futher grown into ‘a dynamic team of highly dedicated professionals‘.

Practice head(s):

Mariusz Aleksandrowicz; Rafal Ciolek; Aleksandra Kalinowska

Other key lawyers:

Marcin Matyka; Elżbieta Lis; Magdalena Patryas; Michał Wilk; Arkadiusz Żurawicki; Monika Poteraj; Rafał Gorczyca; Konrad Kleszczewski; Szymon Chyra


‘Co-operation with practitioners is at a very high level. Our questions are answered in a comprehensive, clear, and transparent manner.’

‘In-depth knowledge of legal regulations. Promptness and flexibility in providing services.’

‘A dynamic team of highly dedicated professionals.’

Key clients

Polish Leasing Association (Związek Polskiego Leasingu)

Zakłady Magnezytowe Ropczyce S.A.

Ferratum Group

iSpot Poland Sp. z o.o.

Uponor Corporation

DLA Piper Giziński Kycia sp.k.

DLA Piper Giziński Kycia sp.k. primarily handles tax issues in the transactional and corporate structuring spaces; in the former area, real estate is the key sector of expertise, while in the latter field work typically consists of advising private equity and venture capital clients on holding and acquisition structures concerning assets located in Poland. Bartosz Matusik presides over the growing team, which welcomed Łukasz Dynysiuk and Małgorzata Krok from CMS Cameron McKenna Nabarro Olswang Posniak i Bejm sp.k. and Soltysinski Kawecki & Szlezak, respectively, in November 2021. This was followed by the arrival of Rafał Dostatni, also from CMS Cameron McKenna Nabarro Olswang Posniak i Bejm sp.k., in January 2022.

Practice head(s):

Bartosz Matusik; Łukasz Dynysiuk

Other key lawyers:

Ewelina Jaworska; Małgorzata Krok; Rafał Dostatni


‘Łukasz Dynysiuk is a key individual in the tax team, and I appreciate his pragmatic and business oriented approach.’

‘Rafał Dostatni is very experienced.’

‘We instructed DLA on a number of deals in Poland and are very happy with the advice, in-depth sector – and more generally local – knowledge.’

‘The responsiveness is the main thing that stands out, which is often critical when finalising deals.’

‘Very profesional team.’

‘A very individual approach to each case.’

Key clients

Acciona Nieruchomości



Boston Consulting Group

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

DBK Group






Metro Properties

Nest Bank

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

Philips Polska

Polpharma (one of Poland’s largest pharmaceutical companies)

Santander Consumer Multirent

Smith & Nephew

Société Générale

Stena Fastigheter

Warbud S.A. (Polish subsidiary of Vinci)


Justkeding GmbH

Santander Consumer Bank

Vehis Fin

Work highlights

  • Advising KGAL Investment Management, a European independent investment and asset manager, on the tax aspects of its acquisition of the Villa Office in Warsaw from Echo Investment.
  • Advising Stena Real Estate on a transaction consisting of two phases: the first involving the construction of the Centrum Południe complex in Wrocław, and the other the construction of the High5ive complex in Kraków.
  • Assisting Polski Fundusz Rozwoju with the optimisation of its intra-group IT services by setting up a special purposes vehicle specifically dedicated to IT security and support services within the group.

Domanski Zakrzewski Palinka

Domanski Zakrzewski Palinka‘s experienced team brings an equal M&A, restructuring and planning focus to its tax advisory offering; Polish and international companies – particularly those operating in the infrastructure, energy, pharmaceutical, real estate and insurance sectors – as well as state authorities and private equity funds are quick to recognise the firm’s proficiency in these areas. The group is also noted for its litigious prowess, and regularly represents clients before both tax authorities and administrative courts. Joanna Wierzejska and Artur Nowak jointly head up the practice.

Practice head(s):

Joanna Wierzejska; Artur Nowak

Other key lawyers:

Grzegorz Sprawka; Jan Czerwiński; Tomasz Leszczewski

Key clients

Corab sp. z o.o.


RTB House S.A.

DWF Poland Jamka Sp.k

DWF Poland Jamka Sp.k‘s Warsaw office functions as part of the firm’s pan-European tax practice, assisting both Polish and international clients with the gamut of matters which may arise across a range of jurisdictions. On the advisory side, transactions, restructurings, transfer pricing and planning issues all make up part of the team’s regular workload. The group is also well versed in tax-related litigation, with practice head Adrian Jonca regularly acting in proceedings at both the trial and appellate levels, as well as investigations relating to tax fraud or evasion. Katarzyna Stec and Izabela Plis make up the experienced senior associate bench.

Practice head(s):

Adrian Jonca

Other key lawyers:

Katarzyna Stec; Izabela Plis; Konrad Suchojad


‘Great professionals, it’s a pleasure to work with them.’

Key clients

Administrator of Alpine Bau GmbH

Erste Bank AG

Eolos (Terna Group)

Karimpol Group

Zeitgeist Asset Management

Eiffage Immobilier Polska Sp. z o.o.

Maersk Drilling

CORUM XL SCPI and Corum Asset Management


Uriel Renewables

Europejskie Centrum Inwestycyjne ECI S.A.

Work highlights

  • Advised the Karimpol Group on tax issues relating to the Skyliner project, which involves construction of a skyscraper.
  • Advising Zeitgeist Asset Management on a forward purchase with a forward funding deal involving the acquisition of a property located in a prominent location in Gdańsk to be developed with a residential for-rent complex of buildings.
  • Advised CORUM XL SCPI and Corum Asset Management on the tax aspects of the acquisition of the Axis and Kapelanka buildings in Cracow.

Greenberg Traurig Nowakowska-Zimoch Wysokinski Sp. k

At Greenberg Traurig Nowakowska-Zimoch Wysokiński Sp. k, the full breadth of tax issues are expertly addressed. Practice head Marek Kozaczuk has over 25 years of experience in preventing and resolving tax disputes, while Maciej Kacymirow takes charge of the non-contentious side, assisting with M&A projects, private equity deals, and transactions in the real estate space. In spring 2022, the team grew at the associate level, with the arrival of Mateusz Rogulski and Anna Lewandowska, who joined from EY Law and KPMG Law, respectively.

Practice head(s):

Marek Kozaczuk

Other key lawyers:

Tomasz Kacymirow; Maciej Kacymirow; Mateusz Rogulski; Anna Lewandowska

Key clients

Allianz S.E.

Agora S.A.

Innova Capital

Goldman Sachs


Trigon Dom Maklerski

Numis Securities Limited



PKO BP Biuro Maklerskie

WOOD & Company

Bricks Acquisitions Limited


NWL, Inc.

Emperia Holding

Exeter Europe Industrial Core Fund SCSp

PKP Energetyka S.A.

HDI International AG and Meiji Yasuda Life Insurance Company


MFC Real Estate

DIL Polska Baumanagement

Rentokil Initial plc

Epic Games, Inc.

Work highlights

  • Assisted Bricks Acquisitions with the sale of Robyg to a wholly owned subsidiary of TAG Immobilien.
  • Represented Emperia Holding before the Supreme Administrative Court in a case concerning alleged arrears in corporate income tax.
  • Advised Allianz on the completion of the merger of Allianz Group and Aviva Group in Poland.


The tax group at Linklaters works closely with the firm’s corporate, banking and real estate practices to advise clients – predominantly those from the banking, insurance and energy sectors – on issues which may arise in relation to M&A, cross-border and domestic restructurings, and lease and project financings. Since May 2022 the team, lead Mikołaj Bieniasz, has been ably supported by senior associate Michał Nocoń, who joined from Baker McKenzie Krzyzowski i Wspólnicy Sp.k..

Practice head(s):

Mikolaj Bieniasz

Other key lawyers:

Michał Nocoń; Jan Jurga


‘The tax practice is unique in that it provides the personal level of service commonly found in a boutique, with the global scale and resources of a large international firm. The Warsaw team always make us feel like they are dedicated to our matter alone, and they are always available to answer our questions.’

‘Other firms simply cannot match the Warsaw team’s know-how and experience in complex tax advice, particularly where there is a cross-border element involved, as well as multiple parties. Ultimately, they are able to service every tax aspect of large corporate transactions without us needing to instruct other tax advisors.’

‘I have worked with Mikołaj Bieniasz for many years now – he combines deep technical knowhow and experience with a practical and commercial approach to solving complex tax problems. He is just as comfortable facing down opposing counsel as he is representing our interests in court and before the tax authorities.’

‘Although leanly staffed, the tax team can scale up its capabilities to match its much larger rivals. In that sense, they represent better value for money than any other complex-tax advice group on the Polish market.’

Key clients

AEW Europe

Orange Polska

Polski Fundusz Rozwoju S.A.



Work highlights

  • Advised Orange Polska on the tax aspects of the establishment of a FiberCo co-owned with an APG fund.
  • Advised InfraVia Capital Partners on the tax aspects of the acquisition of 50% of FiberForce, Play Group’s subsidiary, for zł1.8bn.

Olesinski & Wspolnicy

Tomasz Gałka, Wojciech Fryze and Konrad Misiewicz  form the leadership trio at Olesinski & Wspolnicy – between them, these highly regarded experts are well placed to successfully represent a range of clients tax proceedings and administrative court cases concerning income taxes, VAT, and real estate tax. Transfer pricing is a particular area of proficiency for the group; Paweł Sitnik is the key name to note for such work. In terms of sector specialisms, the automotive, furniture and e-commerce industries are singled out.

Practice head(s):

Tomasz Gałka; Wojciech Fryze; Konrad Misiewicz

Other key lawyers:

Karol Niemiec; Paweł Sitnik; Joanna Karczewska


‘The team operates very efficiently. They provide high level tax support.’

‘We recommend Wojciech Fryze. He has extensive tax and business knowledge.’

‘Everyone at O&W works well as a team player. Their knowledge of tax laws, and ability to find best solutions, allows them to deliver great results.’

‘They are highly effective, professional, and responsive.’

‘The tax practice is an exceptional combination of modern quality of services and profound knowledge.’

‘The qualities presented by practice’s leaders – specifically Wojciech Fryze and Tomasz Gałka – were present in each of their team members.’

‘Sector specialisation – initialising contact when they notice that some tax changes may affect the client.’

‘Complex knowledge and ability to connect informatiom from different areas.’

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

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.

Work highlights

  • Represented Jost Polska in proceedings concerning the qualification of employee wage subsidies from the Guaranteed Employee Benefits Fund.
  • Represented Monterail before the Supreme Administrative Court, defending the position that payments made for the purchase of software and for storage of data on the server are not subject to withholding tax.
  • Advised Burda Media Polska on tax issues relating to the process of purchasing shares in its competitor Edipresse Polska.

Radzikowski, Szubielska i Wspólnicy sp.k.

Under the joint leadership of Dorota Szubielska and Piotr Karwat, the team at Radzikowski, Szubielska i Wspólnicy sp.k. is known for successfully handling all stages of tax proceedings, as well as inspections by tax and fiscal control authorities. The firm rounds out its broad contentious offering by regularly representing clients before common courts in cases brought against the State Treasury.  The group’s roster spans leading names amongst banks, investment funds, real estate developers, distribution and manufacturing companies, food and beverages producers, and telecoms services providers, as well as high-net-worth individuals and entrepreneurs.

Practice head(s):

Dorota Szubielska; Piotr Karwat

Rymarz Zdort Maruta

By leveraging its established M&A strength, Rymarz Zdort Maruta is able to proficiently advise on the tax aspects of a vast range of transactions and other business reorganisations, including demergers, cross-border deals, corporate restructurings, and IPOs. Practice head Leszek Tokarski focuses particularly on clients in the financial, real estate, new technologies and natural resources markets. Robert Krasnodebski is another key contact within the team.

Practice head(s):

Leszek Tokarski

Other key lawyers:

Marek Kanczew; Robert Krasnodebski

Key clients

Aion Bank

Alseva Group

Avon Cosmetics Polska

Bank Millenium

BMW Group

First Data / Fisevr

Ghelamco Group

Globe Trade Center Group

Grupa Lotos

LiveChat Software

MLP Group


Track Tec Group

Warsaw Stock Exchange Group

Work highlights

  • Advised the sellers of the Alseva Group on the signing of an investment agreement with Sunly, a group from the Baltic states and Norway.
  • Advised Grupa LOTOS on its implementation of the remedies specified in the conditional decision of the European Commission of 14 July 2020 concerning PKN Orlen taking control of the client.
  • Advised Bank Millennium on the consolidation of its brokerage business into a capital group and represented the client before the KNF in connection with the extension of the client’s brokerage licence.

Soltysinski Kawecki & Szlezak

Under the leadership of Jarosław Bieroński, who founded and continues to head up the tax practice at Soltysinski Kawecki & Szlezak, the team advises on the gamut of issues relating to tax planning, audits and compliance, as well as assisting high-net-worth individuals with wealth tax management. Bieroński is ably supported by seasoned practitioner Sławomir Łuczak; both particularly well regarded for their knowledge of international tax law, and successful track record representing clients before tax authorities and administrative courts. For mandates relating to VAT, customs and excise duty regulations, Piotr Andrzejak is the name to note.

Practice head(s):

Jarosław Bieroński

Other key lawyers:

Sławomir Łuczak; Piotr Andrzejak


‘They show great flexibility to adapt their ideas to the client’s issues.’

‘Very good team, efficient and client oriented.’

‘SK&S Lawyers are highly qualified and experienced in tax matters. They are very responsive, business-oriented and proactive.’

‘I do appreciate their exceptional knowledge and experience in tax advisory, business-oriented and proactive approach, engagement and responsiveness.’

‘Very strong technical capabilities combined with excellent client focus and interaction.’

‘Provide very clear communications and are pro-actively anticipating client needs.’

‘It is very rare to have such a capable and strong tax team in a one-stop law firm, providing the quality of tax advice that you usually receive only from boutique tax firms or the ‘big four’.’

‘Piotr Andrzejak is business-oriented and able to provide sound, commercially driven advice even in difficult situations.’

Key clients

Goodyear Dunlop Tires Operations S.A.

FCC Construccion S.A.

Brand New Galaxy Holding

Kompania Piwowarska (Asahi)

PCC SE Group

BZK Holding PL Sp. z o.o.

BZK Group

Iliad S.A.

P4 Sp. z o.o.

The Eurocash Group

Kompania Górnicza S.A.

Fuji Seal Poland Sp. z o.o.

Work highlights

  • Representing Polish founders and beneficiaries of the Family Foundation in Liechtenstein in proceedings pertaining to private tax rulings which denied deduction from the income tax base of donations from the client to its founders and beneficiaries before the Supreme Administrative Court in Warsaw.
  • Advised Brand New Galaxy Holding on its organisational structure and the rules governing its functioning, cash flows, funding, and intercompany settlements, ESOP plans, and cash bonus plans, as well as the tax aspects of various acquisitions of Polish, EMEA, US, and Dutch market players.
  • Advised the Iliad Group on the tax aspects of a transaction, including the preparation of public tender offer documentation, and implementation of the takeover bid and squeeze-out of the remaining shareholders.

Wardynski & Partners

The key areas of focus for the Wardynski & Partners tax practice are restructurings; cross-border transactions, particularly M&A; transfer pricing matters; issues specific to fintech clients; wealth management advice for high-net-worth individuals; and criminal fiscal disputes concerning VAT and international taxation. The practitioners to note at leadership level are all instrumental in increasing the group’s strength in these key areas – Dariusz Wasylkowski brings his expertise as private client practice head to the group, Michał Nowacki is noted for his track record assisting with complex reorganisation projects, and Joanna Prokurat has a concerted focus on emerging technologies in the banking sector. Wojciech Marszałkowski is also recommended.

Practice head(s):

Dariusz Wasylkowski; Michał Nowacki; Joanna Prokurat

Other key lawyers:

Jakub Macek; Wojciech Marszałkowski; Sandra Derdoń


‘Top-notch firm with strong tax capabilities. All clients that I have referred to them have been extremely pleased.’

‘Dariusz Wasylkowski and Michał Nowacki are both hands-on partners with a deep knowledge and understanding of tax laws and an excellent sense of the client relationship.’

‘The team of experts with whom I have the opportunity to work is unique. Great respect for the client, a holistic approach to tax issues, and correspondence carried out very professionally and clearly.’

Key clients

Salling Group A/S / Netto


Rekeep S.p.A.

HTL-Strefa S.A.

Enata Bread sp. z o.o.

Terra sp. z o.o.

Lords LB Asset Management, UAB

Work highlights

  • Advised Canpack and its affiliates, as Polish tax counsel, on a a second high-yield bonds issuance transaction.
  • Advised an active player in the private student housing sector on the first stage of a sale of a portfolio of private student accommodation, consisting of three newly developed properties in Poland.
  • Advised a Swiss-based investor from the renewable energy sector on the negotiation and structuring of a deal with Polish residents consisting of: (i) acquisition of a minority shareholding in the Polish target, (ii) recapitalisation of the Polish target, and (iii) option to acquire a majority shareholding.

Gide Loyrette Nouel

Gide Loyrette Nouel‘s broad offering spans both transactional advice and contentious proceedings, as well as regulatory assistance with the gamut of day-to-day tax issues. The team is firmly positioned within the firm’s international network, which includes offices based in Paris, London and New York. Dariusz Tokarczuk, who also chairs the competition law, commercial contracts and M&A practices, is able to bring his diverse experience to bear on his role as head of the tax department.

Practice head(s):

Dariusz Tokarczuk

Other key lawyers:

Ewa Żbikowska; Maciej Grela


‘They offer practical solutions. They understand our business and can provide realistic advice.’

‘Maciej Grela is business-minded and finds solutions quickly. He has an excellent understanding of my needs.’

Key clients

L’Oréal Group

Logoplaste Poland

Atlantex / Arctic Navigations

Phoenix Pharma

Lactalis Group

Kapsch Telematic Services

Inter-Vion (LBD Group)

Vitol S.A.

P3 Group

KGHM Polska Miedź



ETI European Food Industries SA

B&B Hotels Polska


Marie Brizard Wine & Spirit Group




Separgefi / SERIS Group

Seris Konsalnet


Bouygues Immobilier

Louis Vuitton

Fidelis Partners

GSE Polska







POC Partners

ECE Group





Elwood Technolgies

XPO Transport





Work highlights

  • Advising KGHM Polska Miedź on the tax aspects of a transaction related to the sale of a minority share in a Chilean investment in Sierra Gorda copper mines by the existing Japanese partner, Sumitomo.
  • Advising mBank on the tax aspects of the EMTN programme, which allows for the issuance of bonds up to a maximum of €3bn, including green bonds and senior bonds.
  • Assisting Paref Gestion, a French securitisation fund, with obtaining financing from a French bank for the acquisition of real estate assets in Poland by a dedicated structure acting as a French fund.


GWW specialises in building longstanding relationships with family businesses, providing ongoing day-to-day tax assistance, including compliance services, and generally acting as an in-house advisory department. Andrzej Ladziński leads on the litigious side, while Artur Cmoch is responsible for the development of the international tax planning offering. Sebastian Gumiela is the firm’s key expert in corporate income tax, VAT and excise tax issues.

Practice head(s):

Artur Cmoch; Andrzej Ladziński

Other key lawyers:

Sebastian Gumiela; Andrzej Próchnicki; Mariusz Tkaczyk; Piotr Świstak; Małgorzata Militz


‘A team of very experienced advisors from various fields of tax law and IT; the combination of these forces is very valuable in the current time, when IT tools are necessary for tax reporting and auditing.’

‘Very professional, client oriented, full spectrum of multidisciplinary knowledge.’

‘Very kind and professional with great knowledge and engagement.’

Key clients

Amica S.A.


Budimex S.A.

Cyfrowy Polsat S.A.


Fabryka Mebli Biurowych Forte

Green Factory


Netia S.A.






SUEZ Polska

Swiss Krono

USP Zdrowie / US Pharmacia

Asseco Poland S.A.


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


Nikon BV

DPD Polska Sp. z o.o.

Echo Investment S.A.

Work highlights

  • Advising Zespół Elektrowni Pątnów-Adam-Konin on their taxation strategy.
  • Assisted Develia Group with the €84.4 m sale of Sky Tower.
  • Advised a prominent art gallery in New York on the Polish taxation aspects, including VAT, excise and customs duties, of various cross-border transactions.

Kochanski & Partners

At Kochanski & Partners, ‘sharp thinker‘ Agata Dziwisz-Moshe presides over a team equally well versed in tax litigation, advisory, compliance and planning matters. Recently, the group has been involved in multiple disputes related to the right to receive VAT refunds from goods and services purchased to provide back office services to financial institutions. Andrzej Malec operates chiefly on mandates requiring significant economic expertise, and regularly assists with the selection of tax-efficient structures for business activities, investments and transactions.

Practice head(s):

Agata Dziwisz-Moshe

Other key lawyers:

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


‘Capable and well connected, they take a direct approach, but it gets results. Excellent at thinking around the issue and driving towards a solution.’

‘Agata Dziwisz-Moshe is a sharp thinker and clear communicator.’

‘Wojciech Śliż brings excellent experience and a calm head.’

Key clients

Tchibo Warszawa sp. z o.o.

Molecule One sp. z o.o.

Pandora Jewelry CEE

Pandora Jewelry Shared Services

Forza Foods Ltd. (a UK based company)

Havi Logistics sp. z o.o.

Amara sp. z o.o.

Oxenwood Real Estate LLP

CJR Polska sp. z o.o.

Biuro Informacji Kredytowej S.A.

GFT Poland sp. z o.o.

Work highlights

  • Assisting GFT Poland with the tax structuring of contracts for the client’s management team, in light of the new Polish Deal tax reforms.
  • Successfuly assisted Tchibo Warszawa with obtaining its first APA, which related to the services of a business platform purchased from a related entity from the capital group.
  • Advised Molecule One, a technology company providing an IP platform dedicated to the synthesis of drugs, on the tax structuring of a planned investment into the US market.


The NGL Tax team is known particularly for its expertise in the renewables sector and extensive transactional experience. Katarzyna Czerkies-Laskowska heads up the practice.

Practice head(s):

Katarzyna Czerkies-Laskowska

Key clients

EDP Renewables Polska



Panattoni Development Europe

Prokon New Energy Poland

RWE Renewables Poland sp. z o.o.


wpd windmanager

Kancelaria Ozóg Tomczykowski Sp. z o.o.

At Kancelaria Ozóg Tomczykowski Sp. z o.o., leadership duo Jacek Matarewicz and Bartłomiej Biały oversee, respectively, the excise duty and tax litigation sub-group, and the transactional and tax planning department. Clients from a broad range of industries, including, food manufacturing, healthcare, IT, publishing, FMCG, financial services, real estate, transport and logistics regularly instruct the firm. Anna Turska-Tomczykowska continues to handle much of the team’s tax-related private client work.

Practice head(s):

Jacek Matarewicz; Bartłomiej Biały

Other key lawyers:

Anna Turska-Tomczykowska; Radosław Bulejak

Key clients

Edipresse Group (Switzerland)

Warsaw Equity Group

Work highlights

  • Advised Edipresse Group, a Swiss media holding company, on the sale of its Polish subsidiary Burda International.
  • Advised Warsaw Equity Group on the sale of a controlling stake in ZPC Otmuchow to Kervan Gıda.
  • Advised a player in the rehabilitation industry on the tax aspects of its structuring.


Penteris is best known for assisting with preparation of optimal tax structures for business activities; providing comprehensive day-to-day advice on VAT and other taxes; and handling restructuring and reorganisation projects in close co-operation with the firm’s employment and corporate teams. The group also has significant contentious expertise. Practice head Artur Plutowski oversees the team, working closely with associate Wojciech Jaskuła.

Practice head(s):

Artur Plutowski

Other key lawyers:

Wojciech Jaskuła


‘Technically sound about the local rules and regulations. Helpful with outbound and inbound investments.’

‘I have found the team to be active and updated on the legal as well as practical aspects of doing business in Poland.’

Key clients




St. Paul’s Development Polska

ING Bank

Work highlights

  • Advised Rida-SM JBP on tax matters relating to the acquisition and financing of Pemberton.

PragmatIQ Kancelaria Prawna Szymkowiak sp.k.

PragmatIQ Kancelaria Prawna Szymkowiak sp.k. is jointly headed up by Rafał Szymkowiak, Wojciech Kaptur and Dominika Jaszczyk; between them, the members of the leadership trio provide expertise in the transactional, strategic, compliance and restructuring aspects of tax law. Karolina Bojko, who is the name to note for transfer pricing work, is also particularly recommended for her niche expertise in the taxation of agricultural activities.

Practice head(s):

Rafał Szymkowiak; Wojciech Kaptur; Dominika Jaszczyk

Other key lawyers:

Aleksandra Stankiewiewicz; Karolina Bojko


‘The team is committed and competent. Information is provided in an accessible and understandable manner.’

‘Wojciech Kaptur is an extremely knowledgeable and, importantly, communicative person. He fulfils his commitments within the agreed deadlines. The information he provides is factual, understandable and clear. At the same time, Wojciech is a kind person. All this makes co-operation with him not only professional, but also pleasant.’

‘The PragmatIQ team is relatively large and has extensive experience, thanks to which individuals specialise in various specific issues.’

Key clients




Romgos Group





PGG Maszyny Budowlane

Work highlights

  • Advised Torus, a Polish real estate developer, on the tax aspects of the transactions between the entities within the group.
  • Advised Poprava, a Polish corrugated board packaging producer, on tax relief issues in the Special Economic Zone and Estonian CIT, a new tax regime which entered into force in 2022.
  • Advised GetResponse group, an online marketing software for businesses, on tax issues relating to the implementation of the Employee Stock Option Plan (ESOP) based upon subscription warrants for the key staff of the client.

SSW Pragmatic Solutions

In September 2021, the offering at SSW Pragmatic Solutions broadened with the acquisition of Alicja Sarna and Robert Jaszczuk from MDDP Michalik Dluska Dziedzic i Partnerzy and PwC Legal Zelaznicki sp.k., respectively; the former has taken on leadership of the VAT sub-group, while the latter now oversees the litigious aspect of the practice. Other areas of focus for the team include transactional assistance, and day-to-day complaince advice. Patrycja Goździowska and Tomasz Wickel jointly lead the department.

Practice head(s):

Patrycja Goździowska; Tomasz Wickel

Other key lawyers:

Łukasz Karpiesiuk; Aleksy Miarkowski; Alicja Sarna; Robert Jaszczuk


‘It is full of former ‘big four’ professionals so the quality of their service is always high.’

‘It is unique that the tax practice has former high-ranking representatives of the Polish Ministry of Finance. As a result, SSW is able to predict the upcoming tax changes much better than other law firms on the market.’

‘Tomasz Wickel is an exceptional lawyer. He has a very wide knowledge of taxes and the functioning of the tax authorities. On projects, he gives a great sense of tax security – you get the impression that things are in the right hands. I can definitely recommend Tomasz as one of the best tax lawyers in Poland.’

Key clients


Skanska SA



Lumel SA, Lumel Alucast SA




Ceramika Końskie

DL Invest Group


Nałęczów Zdrój


Stelmet Group

VOX Group

Work highlights

  • Advised Żabka on the tax aspects of a cross-border restructuring.
  • Assisted Bainbridge with the sale of a real estate asset in a tax-efficient manner.
  • Represented 7R in two cases concerning the minimal tax imposed on commercial real estate properties.

Wolf Theiss

Wolf Theiss‘ diverse capabilities range from the provision of ongoing corporate, VAT, personal income tax and real estate tax advice, to assistance with complex securitisation and bankruptcy projects involving asset stripping and business reorganisation. Practice head Karolina Stawowska is particularly well regarded for her expertise in M&A and real estate projects, and is singled out by one client as a 'clear asset during a transaction'. Izabela Wiewiórka, another key member of the team, is the name to note for transfer pricing work.

Practice head(s):

Karolina Stawowska

Other key lawyers:

Izabela Wiewiórka


‘I think the strongest aspects of Wolf Theiss Poland are the deep and specific advice, collaboration and accesibility.’

‘I want to praise Izabela Wiewiórka and Kalolina Stawowska. They are both very much client-oriented, and their advice is tailored to our specific needs. We can always count on receiving professional expertise, often on an ad hoc basis. They have developed excellent relationships with our finance team and the collaboration is just great.’

‘The tax practice is fully intergated in the law firm, which helps the deals to be more fluid and avoid mistakes.’

‘The big advantage is that Karolina Stawowska creates a very good atmostphere around the tax subject, ensuring a smooth deal. The personality of Karolina combines with a wide experience to make her a clear asset during a transaction. She really took the time to understand our sector and adapted her knowledge to it.’

Key clients

Burda Media Polska

Erwin Hymer Group


7R S.A.

Alinea Solar France

Sigma Plastics Group

Work highlights

  • Successfully handled two cases relating to the possibility of reclassifying legal acts by tax authorities based on income tax provisions binding prior to 1 January 2019 in front of the Supreme Administrative Court.
  • Advised Burda Media Polska on the tax aspects of its acquisition of 100% of the shares in Edipresse Polska.
  • Advised Centerscape Real Estate on the tax aspects of a purchase of two large retail parks.