Next Generation Partners

Tax in Poland

Baker McKenzie Krzyżowski i Wspólnicy Sp.k.

The 'experienced and creative' team at Baker & McKenzie Krzyżowski i Wspólnicy Spółka Komandytowa has a strong reputation for real estate tax, an area where tax structuring expert Katarzyna Kopczewska stands out. It also has significant experience in the wider direct and indirect tax arenas, both for contentious and non-contentious issues. The department is jointly led by Kopczewska and tax litigator Sławomir Boruc, who is often instructed in cases involving VAT, corporate income tax and excise duty. On the advisory front, Piotr Wysocki and counsel Michał Maj focus on cross-border reorganisations and tax planning. The Warsaw office also houses transfer pricing expertise in counsel Tomasz Chentosz, who advises on transfer pricing-related audits and dispute resolution before the administrative courts.

Practice head(s):

Sławomir Boruc; Katarzyna Kopczewska

Other key lawyers:

Piotr Wysocki; Tomasz Chentosz; Michał Maj

Testimonials

They know the real estate industry very well so you do not spend time to explain them all the details. They are experienced and creative at the same time. They can very well explain and present complex matters.’

They present pro-client approach and out of the box thinking.’

Katarzyna Kopczewska knows the business very well, she has excellent communication skills and can properly assess and balance the risks and benefits of certain solutions.’

Key clients

Echo Investment S.A.

Skanska Property Development

DWS

CGL Investment

ISOC Group

PineBridge – Orzeł Biały

B. Braun Avitum AG

Weber-Stephen Products LLC

PKN Orlen S.A.

Flugger Group A/S

Work highlights

  • Assisted Skanska Property Poland with the tax aspects of the sale of a portfolio of three office buildings located in Wroclaw and Krakow in Poland to real estate funds managed by Credit Suisse Asset Management Global Real Estate for €214m.
  • Advised CGL Investment on the tax and legal aspects of its acquisition of two Amazon distribution centres in Poland from Invesco Real Estate.
  • Advised Weber-Stephen Products LLC on the tax aspects of its greenfield investment in Poland (manufacturing facility and warehouse in Zabrze).

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

At CMS Cameron McKenna Nabarro Olswang Pośniak i Bejm sp.k., 'services are provided in a professional manner' by 'a strong team of tax experts across the CEE region that can provide coordinated advice on complex, cross-border matters'. The group in Warsaw is composed of tax advisers as well as contentious tax specialists. Areas of expertise for the team include tax structuring, transactions, transfer pricing and cross-border tax advisory work, but also tax investigations. The department, and the broader CEE tax group, is led by Andrzej Pośniak, who often coordinates cross-border advisory projects across the region. Łukasz Dynysiuk has a solid practice advising on tax planning and the tax aspects of M&A, particularly in the oil and gas sector. Małgorzata Brauckmann-Sajkiewicz is a member of the office's German desk and alongside a transactional tax practice, represents clients before the tax authorities and administrative courts. The firm has introduced a number of innovations to its service, including an automated system that assists clients with mandatory tax disclosure requirements in relation to cross-border transactions.

Practice head(s):

Andrzej Pośniak

Other key lawyers:

Łukasz Dynysiuk; Piotr Nowicki; Małgorzata Brauckmann-Sajkiewicz

Testimonials

The services are provided in a professional manner by a team of specialists with in-depth knowledge of the industry, extensive practical experience and high substantive competence. The services are provided on time and are of high quality meeting or exceeding expectations.’

The entire team is very pro-active and fast in answering questions and requests. This is very much appreciated in our fast paced environment.’

Małgorzata Brauckmann-Sajkiewicz has strong personal commitment and a timely performance of tasks, combined with good communication and, of course, professional skills.

Quality service, technical strength, communication and engagement management are top notch!

Billing is very detailed, it leaves no concerns for unknown charges and allows for good collaboration and clarity on cost/benefit.’

CMS has a strong team of tax experts across the CEE region and can provide coordinated advice on complex, cross-border matters.

Key clients

Grupa Azoty

Polski Fundusz Rozwoju (PFR)

Modus Group

mBank (Commerzbank Group)

Macquarie’s Group – Green Investment Group

Montagu Private Equity – portfolio company OASIS

Amundi Immobilier

Bayerische Landesbank

PZ Cussons

Egger

Corum XL

nextbike GmbH

MZN Property S.A.

Pierre Fabre

Work highlights

  • Advised Grupa Azoty, as the only external tax adviser, on the largest chemical investment project in Poland, and Central and Eastern Europe with the estimated budget of the investment amounting to $1.8bn.
  • Advised Modus Group on the investment process and sale of 49 solar power plants to Aberdeen Standard Investments.
  • Advised Macquarie’s Green Investment Group (GIG) on the tax aspects of the acquisition of 48MW onshore wind farm in Zajączkowo, Poland.

Dentons

The tax department at Dentons is composed of both tax advisers and tax-focused lawyers, many of whom are experienced advocates in tax-related administrative cases. The group is sought after to provide tax support to the firm's transactional departments, but it is also regularly called on to advise on standalone tax issues, including reviews, transfer pricing and tax structuring; with a niche in issues arising from cash grants and incentives available to investors in Poland. In 2020, former practice co-head Karina Furga-Dabrowska stepped down, to become the Europe Chief Mindfulness Officer at the firm, and the department is now led entirely by international tax planning and M&A structuring expert Cezary Przygodzki. On the contentious side, the main contact is counsel Aleksandra Rutkowska, who leads on tax litigation and investigations. As part of an international office network, the team is frequently involved in cross-border work.

Practice head(s):

Cezary Przygodzki

Other key lawyers:

Aleksandra Rutkowska; Dariusz Stolarek; Dagmara Cisowska

Testimonials

Ability to provide tax advice on M&A transactions involving multiple jurisdictions.

Devotion and reliability are the best values describing the firm.’

The persons I have worked with are high professionals , excellent legal knowledge, proactive.’

Very innovative approaches to the topics they are dealing with which I don’t believe “run of the mill” practices will be capable of doing.’

Key clients

Accor/Orbis

mBank

Toshiba Carrier Corporation

Skanska

BNP Paribas Bank Polska

Fresenius

Cavatina Holding

Brand New Galaxy

CBRE Global Investors

Grupa Pracuj

ERG Power Generation

Golub GetHouse

Work highlights

  • Advised Orbis on the tax aspects of the separation of its real estate ownership activity from its service business, and on the subsequent sale of its service business to Accor.
  • Advised on the tax aspects of the restructuring of BNP Paribas Bank Polska group’s factoring business. The transaction included a carve-out of the factoring business and its sale to another group company.
  • Advised Toshiba Carrier Corporation on tax aspects of the establishment of a manufacturing site in Poland.

DLA Piper

Taking a 'flexible and proactive approach', DLA Piper's tax team specialises in all business-oriented taxes, with a strong standalone practice that sits alongside its support role for the firm's transactional departments. The team is led by economist and licensed tax adviser Bartosz Matusik, a practitioner with expertise in personal and corporate income tax and international taxation. Paweł Chodziński focuses on tax structuring, corporate transactional tax and restructuring deals for Polish and international clients.

Practice head(s):

Bartosz Matusik

Other key lawyers:

Paweł Chodziński

Testimonials

‘DLA Tax team has been a cornerstone in supporting the setup of our company.’

‘Pawel Chodzinski has been our main point of contact within the DLA Tax team. He has proven to a be a reliable go to person for all Tax aspects of our complex business. He demonstrates an ability to deliver whilst simplifying complicated matters with a practical approach. I would strongly recommend Pawel for Tax advising large corporates.’

‘They can build personal relationship and be of assistance in all tax matters. I was not treated as an entity who will buy products and they heard my needs and gave me the support I needed.’

‘They were able to build a relationship, not only sell products.’

‘Showed expertise and excellent capabilities to provide hands-on advice on corporate tax and Polish withholding tax related to a specific licencing project.’

‘Flexible and proactive approach, our questions and requests were handled promptly, they have been responsive all the time and had excellent English language skills, ’

‘DLA Piper is our major tax adviser providing an on-going tax support on a daily basis. Paweł Chodziński is responsible for managing that relationship together with his team. We are very happy with the cooperation. The team manages to combine technical excellence with genuine commerciality.

‘Paweł Chodziński is extremely client focused and is instrumental in ensuring we obtain sound tax advice. Advice is always timely and concise. What we like is the fact that he and his team provide us with a complete solution. He is professional and instructive, extremely thorough in his approach and precise on any recommendations taking into account the business aspect of the advice.’

Key clients

Accord Healthcare

Allergan

AIG Europe Limited, AIG Europe Limited Direktion fur Deutschland

Astaldi / Gulermak

Avison Young

CORESTATE Capital Group

Danaher

Duracell

Dredging / Van Oord

EDP Renewables Europe

Generali Europe Investments Holding

HCC Global Financial Products

Hewlett-Packard (HP Inc. Poland)

Hochtief Poland

KGAL

Nepi/Rockcastle

Newell

Merck

Metro Properties (part of listed METRO)

Philips

Ross Stores

Relayr

Same Deutz-Fahr

Santander Consumer Leasing

Santander Consumer Bank

Santander Bank

Santander Leasing

Société Générale and its Polish branch

Vertex

VINCI and its Polish subsidiaries

Work highlights

  • Advised PFR on the structure of the transaction by which the client took part in the acquisition of PGM of Texas (USA) and a target in Germany.
  • Advised PKO Leasing on a major securitisation transaction on the Polish market.
  • Advised Euclid Transactional UK on underwriting a buy-side W&I insurance policy for the acquisition of Centrum Rozliczeń Elektronicznych Polskie ePłatności  (PeP) by Nets from Innova Capital, OPTeam and Management.

Domanski Zakrzewski Palinka

Domanski Zakrzewski Palinka's tax department is active in the tax aspects of transactions, tax advisory work and in tax proceedings and inspections. The group is known for its experience in restructuring and tax optimisation issues, where it acts for an impressive client base of domestic and international corporates. On the contentious side, the group is particularly strong for cases involving the fiscal criminal liability of management board members. Co-leading the team are transactional tax specialist Joanna Wierzejska and Artur Nowak, who focuses on tax audits and disputes, and handles the white-collar criminal defence work. Senior tax managers Grzegorz Sprawka and Jan Czerwiński are instructed on direct and indirect tax advisory matters, respectively.

Practice head(s):

Joanna Wierzejska; Artur Nowak

Other key lawyers:

Grzegorz Sprawka; Jan Czerwiński; Tomasz Leszczewski

Testimonials

Very good understanding of problems, trying to find optimal solution, comprehensive approach, multidimensional perspective, staff really devoted to support.’

Out of the box thinking. I’m cooperating with the tax litigation team and they are able to come out with ideas which are very untypical and quite often successful.’

Key clients

Finergis

IKEA

Eden Springs

Work highlights

  • Represented Eden Springs in a dispute with the tax authorities over the right to include in tax costs the expenses incurred in acquiring shares in a related company which were subsequently sold at a loss.; the Supreme Administrative Court upheld the company’s right to include the expenses in tax costs.
  • Advised Polish Ingka Group companies on a strategic merger of two major Polish companies, Ikea Retail and Ikea Property Poland.
  • Advised Finergis Investments on the acquisition of 53% of shares in the public company Ergis, the settlement of share redemption transactions, the refinancing of Ergis’s operations and a reduction in the company’s capital.

GWW

GWW is most known for its tax litigation work, representing large Polish corporates before the tax authorities and administrative courts at all levels. The team, which is composed of tax advisers, is also active in the international tax planning space and in a supporting role on M&A transactions. Managing partner Andrzej Ladziński leads on tax litigation and mandatory disclosure, with major clients in the pharmaceuticals sector. Artur Cmoch is the head of the advisory practice, handling tax services for real estate and telecoms companies, as well as private client tax work. Małgorzata Militz is a tax disputes lawyer with a background in indirect tax.

Practice head(s):

Artur Cmoch; Andrzej Ladziński

Other key lawyers:

Małgorzata Militz; Kamil Szczęsny

Testimonials

Compared to other Polish law firms I have worked with, GWW stands out in terms of professionalism and knowledge of international tax developments. They are very responsive and always to the point (they are not afraid to give a firm and definitive answer).’

As they are always willing to work on a fixed fee basis, you will never face unexpected bills.’

Key clients

Marma

Ovovita

Echo Investment

Swiss Krono

Green Factory

Dyckerhoff

Cyfrowy Polsat

Śnieżka

PGNiG

Budimex

Netia

Amica

USP Zdrowie / US Pharmacia

Fabryka Mebli Biurowych Forte

APATOR

SUES Polska

Polkomtel

Work highlights

  • Advised Netia on the tax aspects of its acquisition of a part of the Ringer Axel Springer Polska enterprise.
  • Advised a TMT sector client on the tax aspects of its acquisition of a company for more than PLN400m.
  • Successfully represented Elektrim before the Supreme Administrative Court in a dispute concerning the date on which the taxpayer was declared bankrupt and its tax liability.

Hogan Lovells (Warszawa) LLP

There are three strands to the tax practice at Hogan Lovells (Warszawa) LLP: financial services taxation, construction and real estate transactional tax issues and the tax aspects of securitisations. The group is led by Andrzej Dębiec, who is a qualified tax adviser with experience in transactional, advisory and contentious tax work across the financial and real estate sectors. Zbigniew Marczyk is an expert in securitisation tax, while counsel Dorota Walerjan specialises in advising on tax issues related to the insurance and banking sectors, as well as in relation to infrastructure projects.

Practice head(s):

Andrzej Dębiec

Other key lawyers:

Zbigniew Marczyk; Dorota Walerjan

Testimonials

Long-term cooperation lasting for over a dozen years, high professional qualifications, high quality of analyses and legal advice.’

Highly skilled people, prompt reactions for our questions , clear wording and easy language.’

Key clients

ABC Data

Aecom

Alior Leasing

Alstom

Amazon

Astaldi SpA Oddział w Polsce

Auchan

Aviva

AVON

Bank BNP Paribas S.A.

Bank Millenium

Bank PKO BP S.A.

BBI Development S.A. (and its subsidiaries)

Capital Partners

Friedrichs Company

HOCHTIEF Polska S.A.

CitiBank

Credit Agricole

EMF

Eneris

Ghelamco

Gülermak Ağır Sanayi İnşaat ve Taahhüt A.Ş

Honeywell

ING

Intrum Justitia

Kreditech

Lafarge

Lesaffre

Marubeni

MARS

mBank S.A. (Commerzbank Group)

Mondial Assistance

Nordea

Panattoni

Polskie Linie Lotnicze LOT S.A.

PSA Group

Rabot Dutilleul

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

Santander

Triuva (previous name IVG)

Unicredit Bank

Vamix NV (Vandemoortele Group)

Warta

Waterland

Willis

Zepter

CUPT

Dover

Digital Care

EFL

Millenium Bank

Cintra

Ministerstwo Infrastruktury

Provident

FMS-WM

EAA

FlixBus

Saur

Stowarzyszenie KLON/ JAWOR

Getin

PZU

Edenred

McKinsey

Calpers

Xcity Investment Sp. z.o.o. (P

Work highlights

  • Advising Citigroup Global Markets and Bank Handlowy w Warszawie, as arrangers and investors, on the tax aspects of the securitisation of the portfolio of receivables from leasing contracts of PKO Leasing.
  • Advising Patrizia Frankfurt Kapitalverwaltungsgesellschaft on the tax aspects of the sale of the Ujazdowskie 10 office building.
  • Advising Cinema 3D on the sale of its portfolio of sites in Poland to Vue International.

Olesinski & Wspolnicy

Olesinski & Wspolnicy's tax team is praised for its 'reliability and quality at the highest level'. The team regularly represents clients in tax audits, and in proceedings and administrative cases involving income tax, VAT, transfer pricing and real estate taxation. On the advisory side, the group is well versed in the spectrum of direct and indirect taxes. Jointly leading the group Tomasz Gałka focuses on complex advisory projects, and Wojciech Fryze leads on direct tax. Konrad Misiewicz is a key name for VAT consultancy, while senior consultant Wojciech Niedźwiedzki has built a practice dealing with international tax.

Practice head(s):

Tomasz Gałka; Wojciech Fryze

Other key lawyers:

Konrad Misiewicz; Wojciech Niedźwiedzki

Testimonials

Always ready to provide excellent service in all areas, individual approach to the partner.’

Always focus on my needs and my benefits, outstanding approach in case of open thinking and customer needs anticipation.’

Reliability, quality at the highest level, availability.’

Olesinski & Wspolnicy have very good contact with the client, thoroughly analyse each case, are involved, always look for and answer questions asked by the client, the tax team is made up of specialized, experienced people.’

The people I work with are competent, helpful, have extensive experience and provide good advice: Wojciech Fryze and Tomasz Gałka.’

The team is very professional, their knowledge is on a high level. Provide very good quality of services, suggested solution is always very detailed described. They provide a very high level of communication and personal culture.’

The work is always precise and accurate. The results are delivered quickly. Very competent and professional, on a very high level.’

Key clients

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

Neonet SA [Inc]

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]

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

SRG Global Bolesławiec Sp. z o.o. [Ltd]

Sitech Sp. z o. o. [Ltd]

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

Umicore Autocat 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]

Assa Abloy Mercor Doors Sp. z o.o. [Ltd]

COLUMBIA MACHINE Sp. z o.o. [Ltd]

Royal Europa Sp. z o. o. [Ltd]

Selena FM SA [Inc]

Selena SA [Inc]

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

Call Center Inter Galactica Sp. z o.o. [Ltd]

Aalberts Surface Treatment Sp. z o.o. [Ltd]

Centrum Recyklingu Akumulator Sp. z o.o. [Ltd]

Sika Automotive Złotoryja Sp. z o.o. [Ltd]

Karina Sp. z o.o. [Ltd]

CORE Sp. z o.o. [Ltd]

Work highlights

  • Advised JOST Polska  on the recovery of the overpayment in excise duty for three tax years in the total amount of approx. €26,000. The recovery of the overpayment preceded the obtaining of the Binding Excise Information, which was the main evidence in the case.
  • Provided tax advisory services to Silver Hexarion Holdings on the process of purchase of €35m shares through the execution of subscription warrants (conditional increase in share capital) in public listed company Lubawa S.A. by a Cypriot company.
  • Advised Ten Square Games on the implementation of a system of a reduced tax rate on income from commercialised intellectual property rights (copyrights to a computer program) – a tax relief so-called IP Box.

Rymarz Zdort

Rymarz Zdort's tax team has substantial experience in transactional tax matters, supporting the firm's M&A, banking, real estate and capital markets groups. The group also advises clients on day-to-day direct and indirect tax issues, as well as representing them in tax litigation. In January 2020, the team was joined by Leszek Tokarski from Deloitte Legal, Ostrowski, Gizicki i Wspólnicy sp.k., who brings with him expertise in the taxation of financial institutions and tax litigation. Tokarski now jointly leads the team alongside Robert Krasnodebski, a certified tax adviser who leads on transactional tax issues.

Practice head(s):

Robert Krasnodebski; Leszek Tokarski

Other key lawyers:

Marek Kanczew

Testimonials

In my opinion,  Rymarz Zdort has the best tax lawyers in Poland who greatly helped us to resolve tax issues concerning VAT, international tax regulations, taxes associated with international contracts and grants.’

Up-to-date knowledge of on-going changes in tax area. High diligence in preparing and handling a case to address customer needs.’

Collaboration- focus on taking the overall approach to address the transaction from different angles.’

Experience, always ready with proposals.

Smart, always ready to discuss, always “straight to the point“.’

Lawyers from Rymarz Zdort provided us with pro bono consultations on the same basis as they do for commercial clients giving an outstanding example of corporate social responsibility in practice. Not many law firms provide pro bono consultations to the NGO sector and Rymarz Zdort is among them.’

Key clients

AccorHotels

TU Europa/Warta

Izba Rozliczeniowa Gield Towarowych S.A.

ROBYG S.A.

Mennica Polska

AAT Holding S.A. and Polon-Alfa S.A.

Bank Nowy BFG S.A.

Santander Bank Polska S.A.

Ghelamco Group

Auschwitz-Birkenau Foundation

Work highlights

  • Advised AccorHotels on the tax aspects of the sale of shares in Orbis.
  • Represented TU Europa/Warta in tax litigation and subsequent court proceedings.
  • Conducted comprehensive calculations of input and output VAT corrections covering a five-year settlement period for Izba Rozliczeniowa Gield Towarowych.

Soltysinski Kawecki & Szlezak

Soltysinski Kawecki & Szlezak's core areas of expertise are representations before the Polish tax authorities and courts, tax planning and implementation, tax audits (including in relation to transfer pricing), and VAT issues. The group also assists private clients with wealth tax management. The team is led by Jarosław Bieroński, a specialist in international tax. Sławomir Łuczak is the name to note for tax litigation, while Piotr Andrzejak leads on indirect tax matters.

Practice head(s):

Jarosław Bieroński

Other key lawyers:

Sławomir Łuczak; Piotr Andrzejak; Szymon Czerwiński; Stanisław Gordziałkowski

Testimonials

‘SKS has very effective team of lawyers specializing in tax. What makes the service unique is the fact that they can combine legal advice with tax. It is not common on market’

‘Very committed individuals with deep tax knowledge. Also timely responses.’

‘Compared to other Polish law firms I have worked with, Soltysinski stands out in terms of professionalism and knowledge of international tax developments. They are very responsive and always to the point (they are not afraid to give a firm and definitive answer).’

‘I have mainly worked with Jaroslaw Bieronski, he stands out particularly with his ability to identify solutions. He is able to bridge the gap between the Netherlands and Luxembourg and also works well in conjunction with other law firms in cross-border transactions.’

‘With a significant tax team, SK&S is able to cover tax advice in an international context and shows a very good knowledge in managing and understanding international tax issues in an outbound context for clients. They are also extremely responsive and very good commercially when dealing with clients.’

‘Slawomir Luczac is extremely good technically and in understanding tax issues in an international context. He is also extremely responsive and knows very well the client’s industry.’

‘Very well connected within the Polish and international tax community. Very experienced and knowledgeable in international and of course domestic tax issues. Have a hand’s on approach to tax matters’

Key clients

ING Bank Hipoteczny S.A.

AION Bank

SOLARIS COACH & BUS S.A.

AXA Immo.

Dębica Firma Oponiarska S.A.

Azora Funds

Sokołów S.A (Danish Crown Group)

Infover S.A.

Eurocash S.A.

Auchan Retail Polska Sp. z o.o.

EDF International

Blue City

PressGlass

WeWork Inc.

VNG Group / Handen Poland

Kellogg Group

Euroglass

Huta Łaziska S.A

Work highlights

  • Development and implementation of a tax efficient strategy for a purchase by ING Bank Hipoteczny of a portfolio of mortgage loan receivables to be used by ING Bank Hipoteczny for issuing mortgage-covered bonds.
  • Advised Aion Bank as regards local and international taxation of Polish tax residents involved in the process of establishment of an innovative Bank seated in Belgium and appointed to the Board of Directors of that Bank, and also Polish executives of foreign branches of that Bank, including issues of international and local income taxation, social security issues, representation in proceedings before local tax authorities and other tax matters related thereto.
  • Advised Eurocash  on the preparation and effective implementation of a strategy for tax audit regarding potential VAT arrears on the intracommunity supply of goods.

Wardynski & Partners

Lawyers at Wardynski & Partners are commended for their 'strong expertise and deep understanding of the evolution and trends of Polish taxation’. The group is instructed on M&A tax and restructuring issues; as well as representing clients in tax litigation and criminal tax cases; and international tax and transfer pricing issues. Although the group mainly advises corporates, it also has a strong private client tax practice. The department is jointly headed by contentious tax expert Dariusz Wasylkowski and transactional tax-focused Michał NowackiJoanna Prokurat is a tax adviser who handles corporate tax and VAT issues.

Practice head(s):

Dariusz Wasylkowski; Michał Nowacki

Other key lawyers:

Joanna Prokurat; Jakub Macek; Wojciech Marszałkowski

Testimonials

‘Strong expertise and deep understanding of the evolution and trends of Polish taxation’

‘Dariusz Wasylkowski is unparalleled’

‘Lawyers of the tax team excellently assess the needs of the client both in matters of knowledge and practicality.’

‘The Tax Law Team is able to quickly solve the tasks entrusted to them as well as predict the consequences of the client’s activities.’

‘Dariusz Wasylkowski has an outstanding international tax law practice and is also very knowledgeable about tax procedural matters. He and his team can handle rather voluminous and complex matters in no way lacking behind big accounting firms. ’

‘Dariusz Wasylkowski is fast in responding and has the important ability to give answers to newly arising tax law issues and complex matters. Wojciech Marszałkowski is also great to work with and stands out for his expertise.’

‘This practice is unique because they are striking a balance between listing all the risks and providing a very practical advice. Every time we got a very balanced opinion with several solutions and the step plan.’

‘They are very practical and very concise in opining things ’

‘They are a great team, and the go-to practice in tax for Poland. ’

‘Dariusz Wasylkowski is the go-to person for tax in Poland. A fantastic tax lawyer, who is able to explain in a clear language what the issues are and able to brings practical solutions to complicated problems.’

‘They have a strong ‘tax team’ with excellent specialists, our cooperation in this scope was (and is) perfect.’

‘In the field of taxes we especially appreciate Michał Nowacki as a great specialist.’

Key clients

Joong Won Poland sp. z o.o.

Mowi Poland S.A.

Saria Polska

HTL- STREFA S.A.

Enercon

Basecamp

Istrail sp. z o.o.

AB InBev

Rekeep s.r.l.

Zrzutka.pl sp. z o.o.

Work highlights

  • Assisting Granges with tax structuring issues concerning the acquisition of shares in Impexmetal S.A. from the Boryszew Group.
  • Advising Covivio on the tax aspects of the acquisition and lease back of a portfolio of hotels in Poland.
  • Successfully represented Zrzutka.pl before the Supreme Administrative Court in a dispute with Polish tax authorities concerning the taxation of deposits with transfer tax.

DWF Poland Jamka Sp.k

DWF Poland Jamka Sp.k's team is part of the firm's European tax practice, and advises foreign and domestic clients on Polish and international tax issues arising from the firm's transactional practices. In addition to advisory work, the group assists with administrative enforcement proceedings related to tax arrears and tax litigation before the Polish tax authorities. Adrian Jonca heads the department and leads on tax litigation, supported by associate Konrad Suchojad. Senior associate Katarzyna Stec is noted for her knowledge of direct and indirect taxation.

Practice head(s):

Adrian Jonca

Other key lawyers:

Katarzyna Stec; Izabela Plis; Konrad Suchojad

Key clients

TFI PZU S.A.

Administrator of Alpine Bau GmbH

C&A Polska sp. z o.o.

Uriel Renovables

Erste Bank AG

KGAL

Polish Wind Energy Association

Heesung Electronics Poland sp. z o.o.

Eolos (Terna Group)

Karimpol Group

Schweerbau GmbH

Corum XL

Waagner Biro Sp. z o.o. wlikwidacji

Administrator of Aegate Limited

Work highlights

  • Advised TFI PZU on the acquisition of a partnership interest in Golden Gate Ventures L.P., a venture capital firm headquartered in Cayman Islands and managed from Singapore, Menlo Special Opportunities Fund II L.P., a venture capital firm based in the US, Northzone IX L.P., a venture capital firm based in the UK.
  • Advised the administrator Alpine Bau on tax issues relating to the insolvency proceedings of its Polish branch
  • Advised Erste Bank on the tax aspects of the sale of real properties belonging to Erste Bank’s debtor, Tpk-18 sp. z o.o.

FKA Furtek Komosa Aleksandrowicz

FKA Furtek Komosa Aleksandrowicz has significant tax litigation experience and is instructed in tax evasion proceedings, tax avoidance cases and in VAT missing trader fraud matters. Key clients include major Polish banks, financial institutions and corporations. The group is led by co-founding partner Mariusz Aleksandrowicz and includes VAT expert, senior associate Karol Szelągowski.

Practice head(s):

Mariusz Aleksandrowicz

Other key lawyers:

Karol Szelągowski

Key clients

PKN Orlen S.A.

Orange Polska S.A.

Wallstein Rothmühle Sp. z o.o. (previously Balcke Dürr Polska Sp. z o.o.)

Ferratum Group

iSpot Poland Sp. z o.o.

Polish Leasing Association (Związek Polskiego Leasingu)

Orlen Południe

Poczta Polska S.A.

Zakłady Magnezytowe Ropczyce S.A.

BNP Paribas Bank S.A.

Van Cargo S.A.

mBank (Commerzbank Group)

Work highlights

  • Advised Wallstein Rothmühle on various tax and corporate matters and commercial agreements related to its activity in Poland.
  • Advising iSpot Poland on a number of tax issues (tax hotline) including advice on taxation of loans and dividends, leases and promotional activity, structuring of contracts and terms and conditions of operation of iSpot and merchant shops.
  • Ongoing legal and tax advice in relation to the business and legal operations of the Polish Leasing Association, a member of Leaseurope.

Gide Loyrette Nouel

Gide Loyrette Nouel's tax team is well integrated into the firm's wider transactional practices, advising on the taxation aspects of M&A, corporate restructurings, real estate deals, industrial property and new technology rights. The group sits within Dariusz Tokarczuk's corporate practice and includes international tax expert Ewa Żbikowska and private client tax specialist Maciej Grela.

Practice head(s):

Dariusz Tokarczuk

Other key lawyers:

Ewa Żbikowska; Maciej Grela

Testimonials

‘Deep involved team with strong knowledge and experience in a broad area of VAT, CIT and other tax regulations. Team reacts and answer questions quickly and in a comprehensible way. Always reachable and ready to support the client.’

‘Great business knowledge of tax requirements for our technology sector.’

‘The team knows our business and practices and is able to make recommendations quickly and efficiently.’

‘Professionals concentrated on achieving goals. They are available when needed and deliver the product on time.

Their experience allows them to ask relevant questions to shorten the process considerably.

Key clients

L’Oréal Group

Yareal Polska

Atlantex / Artctic Navigation

Auchan

Phoenix Pharma

Zenner Poland

Lactalis Group

Kapsch Telematic Services

Inter-Vion (LBD Group)

Vitol S.A.

P3 Group

KGHM Polska Miedź

Société Générale

Eurocape

Orpea Polska (Orpea Group)

Intermarche

ETI European Food Industries SA

B&B Hotels Polska

Alior Leasing

Archicom

PKN Orlen

Marie Brizard Wine & Spirit Group

Alior Bank

Tauron

Bonduelle

Alstom Transport

Raben Transport

YAM INVEST NV

mLeasing

mBank

Reanult Fianance

Separgefi

Seris Konsalnet

Persan

BPI

Grupa MAK

ACUITY BRANDS

LEONARDO INTERNATIONAL

Louis Vuitton

ND Polska

BNPP Securities

ARPI Group & Partners

FRS S.A.

Sierra Gorda SCM

Work highlights

  • Advised KGHM Polska Miedź on the tax aspects of a cross-border financing provided by a consortium of banks.
  • Advising Tauron on restructuring the current financing of the company through a bond issue programme worth more than PLN6bn.
  • Advised Archicom on the tax aspects of its sale of an office building located in Wrocław in Poland, known as City One.

Greenberg Traurig Grzesiak sp. k.

Greenberg Traurig Grzesiak sp. k. is most noted for its transactional tax advisory work, supporting the firm's other practices, including on real estate deals. The group is experienced in corporate restructurings, tax planning, the taxation of capital markets and tax controversy. Heading the department is Marek Kozaczuk, who has experience in the tax aspects of international transactions. Tomasz Kacymirow is a corporate tax specialist.

Practice head(s):

Marek Kozaczuk

Other key lawyers:

Tomasz Kacymirow; Maciej Kacymirow

Testimonials

‘The GT tax team is a reliable name. They are experienced in tax advice for real estate transactions and have supported us in obtaining tax rulings on asset deals.’

Key clients

Atlantik S.A.

Agora S.A.

Turley Family Group

Exeter Property Group

GLP

People Can Fly

Animex Group

Żabka Polska

Work highlights

  • Advising on the tax aspects of the sale of all shares held by Atlantik S.A. in Pfleiderer Group S.A. (a Polish listed company) to its majority shareholder – Volantis.
  • Advised Agora S.A. on the tax aspects of its acquisition of a 40% stake in Eurozet sp. z o.o. and negotiation of the shareholders’ agreement executed with its majority shareholder, i.e. SFS Ventures s.r.o.
  • Advised Exeter Property Group on tax issues related to the acquisition of a logistic park in Stryków near Łódź comprising three warehouse buildings from an affiliate of PZU.

Kochanski & Partners

Kochanski & Partners focuses on both direct and indirect tax issues, including tax planning and structuring, with experience in international taxation issues, tax litigation, customs law and transfer pricing. The group is led by Agata Dziwisz, whose practice encompasses VAT, corporate and personal income tax, as well as real estate taxation. Andrzej Malec specialises in corporate tax issues and has experience in tax litigation.

Practice head(s):

Agata Dziwisz

Other key lawyers:

Andrzej Malec; Mirosław Malczeski; Aleksandra Pizon Jaworska

Testimonials

‘Depending on the case we are dealing with relevant specialists- being it a tax or a restructuring expert. Still all of them cooperate together in a perfect harmony to bring the best effect for our company.’

Key clients

Forza Foods Ltd.

Johnson Matthey PLC

HAVI Logistics

PSE. S.A.

Tchibo

Formaster S.A.

Krynica Vitamin S.A.

Oxenwood Real Estate LLP

ATT

Personnel Service S.A.

Work highlights

  • Advising Johnson Matthey on tax planning regarding two major greenfield investments worth in total several billion euros.
  • Advising on tax and accounting issues during the merger of Formaster with its subsidiaries, Dafi PRO and Dafi Market.
  • Representing Forza Foods in a tax dispute before the Supreme Administrative Court.

Linklaters

The tax group at Linklaters works closely with the firm's transactional practices on issues arising from M&A, real estate deals, banking, insurance and the energy sector. Owing to the firm's international office network, lawyers are often called on to advise on the Polish aspects of cross-border restructurings and transactions. Central to the team is Mikołaj Bieniasz, who is a corporate tax expert with knowledge in tax planning, litigation and transfer pricing.

Practice head(s):

Mikołaj Bieniasz

Testimonials

‘The Linklaters tax team is best known on the Polish market for its ability to support large, complex and international transactions requiring specialised tax advice. The team is also unique in its ability to interact and negotiate with the tax authorities in Poland. They have an excellent sense of how to approach the authorities and ensure the best outcome for us.’

‘Mikolaj Bieniasz (head of tax department) has a stellar reputation on the Warsaw market’

‘Huge knowledge, experience, knowledge of sector.’

Key clients

Bain Capital Credit

Celsa Huta Ostrowiec Sp. z o.o.

Logoplaste/Carlyle Portfolio Company

Meridiam

Mirova

Neptune Property Holding

NIAM

Polski Fundusz Rozwoju S.A.

PZU S.A.

Urbaser

Work highlights

  • Advised PZU S.A. and its fully owned subsidiary PZU Życie S.A. on the various tax aspects of its co-investment in new shares to be issued by Ruch S.A. in connection with its restructuring.
  • Advised the multinational company Logoplaste, a Carlyle portfolio company, on the various tax aspects of the acquisition of a majority stake in Masterchem, a leading company in the PET packaging market in Poland and across the CEE region.
  • Advised Niam, a leading Swedish real estate private equity firm on all tax aspects of the sale of Silesia Business Park A and B located in Katowice to a Philippine investor ISOC Group.

NGL Tax

NGL Tax's  team provides business tax consulting services, as well as advice on personal tax issues, tax controversy, compliance, as well as corporate tax advice for transactions. In addition to legal advisers, the group houses accountants and business consultants. The team is jointly led by Bartosz Sankiewicz, a tax adviser with experience in restructuring projects, finance structuring and real estate tax audits, and cross-border and transactional tax specialist Aleksandra Woś.

Practice head(s):

Bartosz Sankiewicz; Aleksandra Woś

Testimonials

‘I think that NGL has a very customer-oriented approach. They are able to assist in various aspects of tax assistance, and greatly assist their clients. Very good responsiveness. They are able to cope with very short deadlines while maintaining excellent quality.’

‘NGL lawyers come out with initiative, report to us topics that are currently on the agenda in Poland in taxes and inform us in advance about matters that may concern us.’

‘Excellent, high-quality service provided on a timely basis; very responsive – being able to respond to our ad-hoc demands quickly and efficiently; very good price-quality ratio.’

‘Bartosz Sankiewicz – key manager being able to respond to our demand in the most efficient way; trustful, open-minded but careful in terms of tax matters and risks’

‘My involvement has been fairly limited to two cases only. From that point I can tell the company is responsive to the client’s needs and communicates well and in agreed time frames.’

‘I have been working in the past with Bartosz Sankiewicz who has been instrument in providing advice to my company. He is an excellent communicator and is able to provide detailed advice. ’

‘NGL is a fast developing practice, basing its growth on the quality of their partners and its team.’

‘Solid standards with attractive pricing.’

Key clients

EDP Renewables

Innogy Renewables Polska

Enercap

Accolade

PGE Energia Ciepła

Fixmap

KGAL (Grimscot)

Prokon

PGE Polska Grupa Energetyczna

Nautitech Mining Systems Pty Limited

Smyk

Panattoni Development Europe

Lincoln Electric Bester

Penteris

At Penteris, the team has broad tax expertise that spans corporate and personal income tax, VAT and indirect taxes, as well as transfer pricing and international tax planning. The group also works closely with the firm's funds lawyers, assisting with tax-efficient investment structures, often involving cross-border acquisitions. Tomasz Rysiak leads the department, focusing on real estate tax. Senior associate Kamil Stelmach has an increasingly active corporate tax practice.

Practice head(s):

Tomasz Rysiak

Other key lawyers:

Kamil Stelmach

Key clients

Apollo-Rida

Ares Management

Jabil

RIDA Development Corporation

Vastint

Work highlights

  • Advice to Apollo-Rida, a consortium based in Houston, Texas and Warsaw, Poland as well as US- and UK-based Ares Management, on the tax aspects of their purchase of three office buildings in Kraków (Equal Business Park), in a €100m transaction.
  • Advice to Vastint Poland on the tax aspects of selling the first stage of Business Garden Poznań (four buildings) to the Singaporean fund Cromwell European REIT.
  • Advised RIDA Development Corporation on the tax aspects of the development of two projects in Gdańsk city centre: The Heweliusza 18 office project and The Rajska 8 high-end residential project.

Radzikowski, Szubielska i Wspólnicy sp.j.

Radzikowski, Szubielska i Wspólnicy sp.k.'s tax lawyers stand out for tax litigation for banking, investment fund, real estate development and energy-sector companies. The group is led by tax litigator Dorota Szubielska and includes Piotr Karwat, who specialises in fiscal control and tax proceedings.

SSW Pragmatic Solutions

SSW Pragmatic Solutions' team is commended for its 'commitment and energy to solving pragmatically', focusing mainly on tax advisory for M&A transactions, contentious tax and tax audits, as well as day-to-day tax advice. The group is jointly led by corporate tax experts Patrycja Goździowska and Tomasz Wickel, both of whom have experience in cross-border transactions. Tax adviser Łukasz Karpiesiuk specialises in VAT, tax credits and state aid issues for foreign investors in Poland.

Practice head(s):

Patrycja Goździowska; Tomasz Wickel

Other key lawyers:

Łukasz Karpiesiuk

Testimonials

‘The tax team is very impressive in delivering excellent client service. I have high regard for their commitment and energy to solving pragmatically even the most complex tax matters.’

‘They have high level of technical knowledge supported by commercial awareness. Our group works mainly with Tomasz Wickel, tax partner. He has an enormous scope of tax knowledge combined with vast experience. He has a remarkable talent for describing complex matters in simple terms. What is also very important, his advice is always pragmatic and to the point.’

Key clients

Marie Brizard Wine and Spirits

Erbud SA

Santader Bank

Skanska SA

Protektor SA

7R SA

Lumel SA, Lumel Alucast SA

BoomBit Group

Żabka Polska SA

Dirlango

DL Invest Group

Sawex

Work highlights

  • Advised Boryszew SA on the tax aspects of the sale of Impexmetal to Granges AG.
  • Advised Santander Bank on the tax aspects of the sale of the transfer agent division of Santander Bank to ProService.
  • Advised Origami and 4Fi investment funds on tax issues related to the acquisition of a portfolio of shopping centres from Tesco.

Wolf Theiss

Providing 'a constructive and direct' service, Wolf Theiss is regularly instructed on standalone tax issues by Polish and multinational corporates with operations in Poland, providing a CEE-wide perspective due to the firm's presence across the region. The department is led by Karolina Stawowska, whose specialisms include tax structuring, reorganisations and tax-efficient structures for real estate acquisitions. Licensed tax adviser Izabela Wiewiorka is known for tax compliance, transfer pricing and international taxation.

Practice head(s):

Karolina Stawowska

Other key lawyers:

Izabela Wiewiorka

Testimonials

Wolf Theiss is a practice were partners are closely connected to clients. They have excellent understanding of current tax issues and are able to advice in advance suitable solutions. They provide services in a very constructive and direct way with very good value for money. Communication and access to service is quick and there is no problem to get ad hoc service when urgency requires. I would definitely recommend Wolf Theiss as a practice for any CFO who has to deal with difficult and non-standard issues.

The collaboration with Wolf Theiss is very good. Partners are open to different solutions and can adjust the standard service to suit specific requirements. In comparison to other firms I would praise a very good technical and professional knowledge of the partners and associates. Every time they are well prepared and the service is given is at exceptional standard.

Karolina Stawowska and Izabela Wiewiorka both are exceptional professionals and subject matter experts. Karolina and Izabela had a very good understanding of our media and marketing industry issues. They were in direct working relationship with our legal, finance local team as well as with group tax directors. Their expertise helped us overcome difficult issues connected to new tax regulations. In terms of availability and communication they were at a very high standard. Karolina and Izabela are key professional advisors to me as CFO.

Key clients

Neuraxpharm

ALSO Holding AG

Roseville Investments sp. z o.o.

7R S.A.

Steinhoff International Holdings NV

CEETRUS Polska

Dentsu Aegis Network

Work highlights

  • Advised Neuraxpharm on the acquisition of the CNS product portfolio.
  • Advised ALSO Holding, one of the leading providers of ICT distribution listed on the Swiss SIX Stock Exchange, on a tender offer for 100% of the shares of ABC Data.
  • Advised on tax matters in several transactions for 7R.

ZIMNY Doradcy Podatkowi

Tax boutique ZIMNY Doradcy Podatkowi is known for advising on the spectrum of Polish direct and indirect tax, with particular expertise in corporate income tax, VAT and excise duty. The group also specialises in tax litigation with the authorities, regularly representing clients in the pharmaceutical, financial services, insurance, energy and investment funds sectors. Founding partner Marcin Zimny heads the group and is a certified tax adviser with significant excise duty experience. Senior associate Karolina Donowska is noted for corporate taxation issues.

Practice head(s):

Marcin Zimny

Other key lawyers:

Karolina Donowska; Marcin Sroga

Key clients

Diageo Polska Sp. z o.o.

CGR Polska Sp. z o.o.

Phytopharm Klęka S.A.

Bastion Group

Crawford Polska Sp. z o.o.

Taylor Wessing e|n|w|c E. Stobiecka, Kancelaria Prawna Spółka Komandytowa (Taylor Wessing Poland)

Philip Morris Polska Distribution Sp. z o.o.

CEE Equity Partners Ltd

Motorent – Hertz

Efinity Sp. z o.o.

Glenmark Pharmaceuticals (via Taylor Wessing Poland)

Jacquet Polska Sp. z o.o.

Hilti Polska via Siwek Siwek Gaczyński & Partners Spółka Komandytowa

Ekoenergetyka-Polska Sp. z o.o.

Pocco S.A.

SPB Services Sp. z o.o.

SPB Polska Sp. z o.o.,

Talking Things Sp. z o.o.

Stella Pack S.A.

BioMaxima S.A. (via Taylor Wessing Poland)

Electronic Control System S.A.

Bellevue Sp. z o.o.

EIT Food CLC Sp. z o.o.

Lifestyle Sp. z o.o.

Rubau Sp. z o.o.

Polski Fundusz Rozwoju

Giełda Papierów Wartościowych

Work highlights

  • Assisted the Polish Development Fund with all tax aspects regarding the acquisition of two commercial estates.
  • Prepared an in-depth study of all possible tax aspects of lending shares or other securities on the market for GPW.
  • Advised Glenmark Pharmaceuticals on tax aspects concerning the sale of part of the assets that Glenmark Pharmaceuticals Group held in Poland.