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 experienced tax experts.

Tax in Poland

Baker McKenzie Krzyzowski i Wspólnicy Sp.k.

Baker McKenzie Krzyżowski i Wspólnicy Sp.k.'s tax department receives plaudits for its ‘unique experience in tax advisory on the sale of commercial buildings in Poland', an area where practice co-head Katarzyna Kopczewska (considered by a client as ‘the best tax lawyer in Poland for real estate') takes the lead. Fellow co-head Slawomir Boruc is well known for tax litigation, with a strong track record in cases involving corporate tax, VAT and excise duties. On the tax advisory front, Piotr Wysocki and Michał Maj stand out for their expertise in M&A-related tax matters, as well as cross-border reorganisations and tax planning. Tomasz Chentosz leads the transfer pricing offering, and is distinguished for his ‘precision, initiative and high attention to the client’s needs'.

Practice head(s):

Sławomir Boruc; Katarzyna Kopczewska

Other key lawyers:

Piotr Wysocki; Tomasz Chentosz; Michał Maj; Michał Nocoń

Testimonials

‘Katarzyna Kopczewksa is the best tax lawyer in Poland for real estate.’

‘BMK have absolutely unique experience in tax advisory on the sale of commercial buildings in Poland. They are always advising on the top current real estate deals on the market.’

‘I am working with Katarzyna Kopczewska and Michał Nocoń. Cooperation is very smooth, they are solving problems fast, no tax puzzles.’

‘Outstanding quality of tax advice, pragmatic approach, complex matters are clearly explained, deep industry know-how and experience, trustworthy.’

‘Katarzyna Kopczewska – market maker, sees the big picture of the industry in the tax aspects, built a team which brings more certainty as for timely delivery and quality.’

‘Precision, initiative, high attention to the client’s needs distinguish Tomasz Chentosz and his colleagues.’

‘Great experience with Tomasz Chentosz on several projects: immediate reaction, clear understanding of the client’s needs, clear understanding of the full picture of the problem, proposes solutions, takes initiative in proposing solutions for potential problems.’

Key clients

Echo Investment S.A.

Skanska Property Poland

PKN Orlen

GWD Concept Sp. z o.o.

Snowflake, Inc

PineBridge

TERG S.A.

Bentall GreenOak

Work highlights

  • Provided legal and tax counsel to PKN Orlen on a revolving facility agreement under English law with a consortium of 16 banks.
  • Provided legal and tax counsel to GWD Concept and its shareholders on a sale of a majority stake to Mid Europa Partners.
  • Assisted Snowflake Inc. with its first acquisition in Poland – the purchase of 100% of shares in Polidea from founders and employees.

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

According to one client, the team at CMS Cameron McKenna Nabarro Olswang Posniak i Bejm sp.k. is ‘brilliant'; from 'start to finish, on every project they are responsive, commercial and diligent'. The team handles the full spectrum of tax issues for clients operating in energy, chemicals, finance, insurance, consumer products, real estate and manufacturing, sectors of particular focus and specialism for the firm. In an illustration of its strong reputation in the market, in 2021, the group advised InPost on the tax aspects of its IPO on the Euronext Amsterdam exchange. Heading the department is Andrzej Pośniak, who is an accomplished transactional tax lawyer. Clients single out counsel Małgorzata Brauckmann-Sajkiewicz for particular praise, citing her ‘top-class' expertise in tax planning and restructuring. Senior associate Paulina Karpińska-Huzior is praised as ‘a stronghold in negotiations', and is an expert in tax disputes, with experience in proceedings before the Polish authorities and administrative courts.

Practice head(s):

Andrzej Pośniak

Other key lawyers:

Małgorzata Brauckmann-Sajkiewicz; Paulina Karpińska-Huzior

Testimonials

‘This team is brilliant; start to finish on every project they are responsive, commercial and diligent.’

‘Andrzej Posniak is always available and provides clear, commercial advice.’

‘I have been working with Małgorzata Brauckmann-Sajkiewicz for years: professional, fast and extremely competent and trustworthy.’

‘A very professional and committed team that carries out the entrusted orders on time and faultlessly.’

‘Małgorzata Brauckmann-Sajkiewicz is a top-class expert in tax planning and restructuring. She is our go-to lawyer in CMS. Out of the box thinker – provided tax effective solutions in cases which seemed to be lost. She has very strong business acumen and really understands our business goals. Very committed, optimistic personality. I would work with her again.’

‘CMS team in Poland provides the highest competence in tax practice combined with hard working people able to adopt to changing situations. In depth knowledge, big team to consult other issues and personal involvement of key people is the base for our successful cooperation.’

‘CMS Poland is, as per my experience, the best tax firm for M&A transactions in Poland, with a great team, very dedicated and competent.’

‘We are primarily working together with Paulina Karpińska-Huzior working in the team of Andrzej Posniak. They are very smart and efficient, they work very well together. They focus on finding solutions and getting the deal done and not making it complicated.’

Key clients

Grupa Azoty

InPost

Advent International

Polski Fundusz Rozwoju

mBank

Macquarie’s Group – Green Investment Group

Amundi Immobilier

Montagu Private Equity

Corum XL

Grupo Lar

PFR Ventures

Work highlights

  • Advised InPost and its majority shareholder private equity fund Advent International on tax aspects of the management incentive plan related to InPost’s listing on the Euronext Amsterdam Stock Exchange.
  • Advised Grupa Azoty on tax aspects of a major investment in the chemical industry in CEE, with an estimated budget of €1.5bn.
  • Advised PFR Ventures on its international investment in three private equity funds; British Apax Partners, French PAI Partners, and Avallon MBO (a Polish fund).

Dentons

Clients rate the team at Dentons for being ‘very well coordinated in its efforts, providing a great all-round service whatever the nature of the transaction‘. The tax department is well integrated into the firm’s global network, enabling it to handle complex cross-border tax issues, utilising a sectoral approach. ‘Engaged‘ head of tax Cezary Przygodzki is an expert in international tax planning and M&A structuring, with additional skills in tax-related disputes. Dariusz Stolarek (who ‘works seamlessly with the commercial legal team‘) stands out for his transactional tax expertise, which he applies to M&A projects, as well as his knowledge in tax-specific risk insurance. Managing counsel Michał Bernat has a niche in state aid law, while Dagmara Cisowska takes the lead on transfer pricing matters.

Practice head(s):

Cezary Przygodzki

Other key lawyers:

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

Testimonials

‘Cooperation with Dentons is always on the top level. Very professional answer understandable for client, all doubts are always explained. No issue with agreed deadlines.’

‘Cezary Przygodzki is engaged and available when there is need for his presence. Very patient and professional. He has exceptional knowledge on tax.’

‘Fantastic litigation support service in the tax field, proactive approach, clear communication, excellent English language skills, outstanding relationship management’

‘Real tax specialists, we use them in particular for transfer pricing. Communication is great.’

‘Dentons Poland have a great ability to assist on multi-jurisdictional deals.’

‘Dariusz Stolarek always provides quick and commercial tax advice which is extremely helpful for assisting us with the placement of Warranty and Indemnity Insurance in Poland. Dariusz is an excellent communicator.’

‘The team at Dentons are very well coordinated in their efforts providing a great all round service whatever the nature of the transaction. They explain their advice in easily understandable terms whether verbally or in written form. Willing to work above and beyond to hit tight timeframes when required. The various areas of expertise are very well coordinated in order to ensure a complete service is provided.’

Experts in their specific fields providing timely and targeted advice. Make the sometimes complicated seem very straightforward. They are all extremely committed to ensure a high level of service and positive outcomes for us as the client. Dariusz led the team from a tax perspective and from day one quickly understood our business and the identified areas where assistance may be needed to mitigate any future potential risks.’

Key clients

mBank

Cavatina Holding

Fresenius

Accor

Accor Polska

Globe Trade Centre

Work highlights

  • Advising mBank on the substitution of the bank for its French subsidiary as the issuer and obligor of Eurobonds.
  • Advising Cavatina Holding, an investor and general contractor, on the sale of a 65% stake in a joint venture company, holding Chmielna 89 office building in Warsaw, to Madison International Realty.
  • Providing comprehensive transfer pricing advice to Accor / Accor Polska on transactions in the CEE region.

DLA Piper Giziński Kycia sp.

DLA Piper‘s practice combines expertise in tax law and economics, enabling the firm to offer a full service to corporate clients. The team is often instructed on standalone tax issues relating to private equity and venture capital projects. The department is led by Bartosz Matusik, who is a specialist in corporate and personal income tax and international tax law, as well as tax litigation. Counsel Pawel Chodzinski focuses on tax-driven structuring projects, and has particular expertise in the real estate sector. Senior associate Ewelina Jaworska is an adept tax litigator, with experience in fiscal and customs proceedings, as well as criminal tax cases.

Practice head(s):

Bartosz Matusik

Other key lawyers:

Paweł Chodziński; Ewelina Jaworska

Testimonials

‘The firm has a very competent team. The cooperation with the team worked very well.’

‘Special thanks to Paweł Chodziński and his team, who worked quickly and efficiently to get all issues resolved.’

‘Focus on detail, tailored for each client.’

‘All sorts of services and expertise under 1 entity, so no need to consult corporate or regulatory issues with other companies. Partners were involved all the time, this gave us great assurance.’

‘Great expert knowledge, thorough, good organization skills, considering the whole picture of issue not only tax matters, see links between disciplines (tax, M&A, other legal issues) and looks for the best and least painful solution for the client, professional in relations, approachable and easy to work with, Very contactable, often working late hours if this was required by the project.’

‘The DLA Piper Tax team in Poland are intuitive, thorough and crucially for us, understand how and when to be commercial. They go above and beyond to provide exceptional advice and are always flexible to our working needs.’

‘I have worked with the DLA Tax team in Poland on a number of deals now and have never been disappointed in the service received. Head of Tax, Bartosz Matusik, is incredibly knowledgeable and determined to produce quality results for his clients. Ewelina Jaworska deserves a particular mention for always going above and beyond. I always have confidence that she fully understands the matter at hand and her attention to detail is exceptional. She gets the technical/commercial balance just right and is always incredibly responsive.’

Key clients

Acciona Nieruchomości

Amgen

Astaldi

Boston Consulting Group

Cersanit

DBK Group

EDP

Gulermak

HP

KGAL

Merck

Metro Properties

Nest Bank

PFR Ventures

Philips Polska

Polpharma

Santander Consumer Multirent

Smith & Nephew

Société Générale

Stena Fastigheter

Warbud S.A.

Work highlights

  • Advising Stena Fastigheter, one of Sweden’s largest private real estate companies, on the tax aspects of its €70m acquisition of the Spark B building in Warsaw from Skanska.
  • Advising KGAL on the tax aspects of its €86.7m acquisition of the Villa Office in Warsaw from Echo Investment.
  • Providing comprehensive investment tax support to a fund managed by PFR Towarzystwo Funduszy Inwestycyjnych, involving drafting and negotiating an investment agreement and advising on a transaction.

Domanski Zakrzewski Palinka

Domanski Zakrzewski Palinka's team stands out for its capabilities in advising on the tax aspects of M&A deals and restructuring, as well as its tax planning services for corporates and entrepreneurs. The group is regularly instructed in proceedings before the Polish tax authorities and administrative courts, and is also known for handling tax audits. The highly regarded Joanna Wierzejska is a tax structuring and transactions expert and jointly heads the department with ‘top professionalArtur Nowak, a tax disputes specialist. Jan Czerwiński is noted for his expertise in VAT and excise duty and often handles tax litigation.

Practice head(s):

Joanna Wierzejska; Artur Nowak

Other key lawyers:

Grzegorz Sprawka; Jan Czerwiński; Tomasz Leszczewski

Testimonials

‘I think that Joanna Wierzejska is a person presenting very goods skills and is a well recognized tax practitioner dealing with international tax cases.’

‘Experience, dedication, variety of teams.’

‘Joanna Wierzejska – long experience, clear communication.’

‘Extraordinary experience in day-to-day tax advisory with respect to M&A and tax disputes / controversy, unique among competitors.’

‘Artur Nowak – devoted to clients’ needs, always available when needed, attention to detail and at the same time ca. 30 years of experience in tax disputes, recognized by courts and tax advisors.’

‘I think that Artur Nowak is making exceptional job for the practice. He is a top professional.’

‘Artur is proactive and listens to the client actively.’

Key clients

Corab sp. z o.o.

Stonly

Mobivia Group

RTB House S.A.

DWF Poland Jamka Sp.k

The Warsaw team at DWF Poland Jamka Sp.k is firmly integrated into the firm’s European tax practice, enabling it to assist local and overseas clients in relation to international tax issues, as well as Polish tax law. The group has an impressive standalone tax advisory offering, but is also called upon to assist with transactional tax issues. It is also knowledgeable in tax planning, restructuring mandates and transfer pricing. In addition, its lawyers have experience in tax litigation before the Polish tax authorities and administrative courts. Adrian Jonca heads the team and is the chair of the firm’s German practice group; he is an experienced tax litigator in cases involving VAT and corporate income tax. Senior associate Katarzyna Stec has impressive transactional and contentious tax experience, while Izabela Plis is a tax planning expert with additional knowledge of transfer pricing.

Practice head(s):

Adrian Jonca

Other key lawyers:

Katarzyna Stec; Izabela Plis; Konrad Suchojad

Testimonials

‘The DWF team is always up to date with the latest changes in tax legislation. They are easy to contact and discuss even small issues.’

‘The whole team managed by Michal Pawlowski is dedicated to work efficiently and fast. They have a great comprehension of the tax regime in Poland and it does not take long for them to answer quick questions’

Their results!!! They won every case we had assigned to them. When DWF undertook our cases they had an innovative approach that led to success and to legal victory!

Key clients

PFR Ventures sp. z o.o.

Administrator of Alpine Bau GmbH

Polish Wind Energy Association

Heesung Electronics Poland sp. z o.o.

Eolos (Terna Group)

Karimpol Group

Uriel Renewables

KGAL

CORUM XL SCPI

Corum Asset Management

Zeitgeist Asset Management

Eiffage Immobilier Polska Sp. z o.o.

Work highlights

  • Provided tax advice to Karimpol Group with respect to the Skyliner project (construction of a skyscraper), which is Karimpol Group’s biggest project in the CEE.
  • Provided tax advisory services to Corum XL on its acquisition of office buildings in several Polish cities, and secured its tax position by way of tax rulings and dealt with post-closing tax matters.
  • Provided tax advice to Zeitgeist Asset Management on a forward purchase with a forward funding deal involving the acquisition of a real property located in a prominent location in Gdansk.

Hogan Lovells (Warszawa) LLP

The tax department at Hogan Lovells (Warszawa) LLP covers a broad range of issues, include corporate tax, VAT, international tax structuring, personal income tax and real estate taxation, regularly working alongside colleagues across the firm’s transactional departments. The team has a particular strength in transfer pricing, as well as a solid tax litigation capability. Andrzej Dębiec leads the department and is well known for his experience in optimisation projects, tax planning and structuring M&A transactions. Counsel Zbigniew Marczyk has a niche in the tax aspects of securitisation projects. Counsel Dorota Walerjan stands out for her expertise in insurance and banking sector-related tax.

Practice head(s):

Andrzej Dębiec

Other key lawyers:

Zbigniew Marczyk; Dorota Walerjan; Jan Starybrat

Testimonials

‘They are responsive and feel responsible for our matters. They give a sense of comfort that they constantly care for the matters entrusted to them.’

‘Extensive knowledge and experience, efficient style of working, good availability, friendly and helpful atmosphere, punctuality, skilful players in tax disputes.’

‘Well educated and skilled persons, who clearly specify the source of the problem and explain the proposed solutions. Plan their work and analyse all details, discussing every doubt with the client.’

‘Very client centric, responsive and flexible. Not content with churning out the ordinary, this is a team that listens and delivers practical, sensible guidance to suit challenging circumstances and situations.’

‘Dorota Walerjan with the steadfast support of Jan Starybrat listen, deliver and then don’t disappear, they are always there for the follow up in sometimes unclear, challenging circumstances.’

Key clients

ABC Data

Aecom

Alstom

Amazon

Aqua Ventures International

Astaldi SpA Oddział w Polsce

Auchan

AVON

Bank BNP Paribas S. A.

Bank Millenium

Bank PKO BP S. A.

BBI Development S.A. (and its subsidiaries)

Berlin HYP

CALpers

Cintra

Citigroup

Compensa

CPI Property Group S.A.

Credit Agricole

Cronimet

CUPT

Digital Care

Dover

EAA

Edenred

EFL

EINS

EMF

Eneris

ERGO

FlixBus

FMS-WM

Friedrichs Company

Getin

Ghelamco

Google

HOCHTIEF Polska S.A.

Honeywell

IKB

ING

Intrum Justitia

Lafarge

Work highlights

  • Advised Santander Leasing on the terms of the legal and tax aspects of the synthetic securitisation of a portfolio of lease receivables worth PLN 2 billion.
  • Advising the CPI Property Group on its €1.57bn joint takeover offer (by CPIPG and Aroundtown SA) for the entire issued share capital of Globalworth Real Estate Investments Limited.
  • Advising Mylan on the Polish legal and tax aspects of its global merger with Upjohn Inc., a Pfizer’s subsidiary, which resulted in establishing Viatris, a Nasdaq listed company.

Olesinski & Wspolnicy

With a team based in Wrocław, Olesinski & Wspolnicy's practice is experienced in tax audits, proceedings and administrative cases focusing on income tax, VAT, transfer pricing and real estate tax. The group’s expertise spans the gamut of direct and indirect taxation, including entrepreneurs’ relief, and it is also well versed in mandatory disclosure regime issues. Tomasz Gałka has a contentious and non-contentious practice, covering M&A taxation and business structuring; he leads the practice with Wojciech Fryze, who is a specialist in direct tax. Konrad Misiewicz heads the VAT and compliance team.

Practice head(s):

Tomasz Gałka; Wojciech Fryze

Other key lawyers:

Konrad Misiewicz; Wojciech Niedźwiedzki; Karol Niemiec

Testimonials

‘Outstanding proactive collaboration.’

‘Very good and efficient communication, professional knowledge at the highest level, partners always available and ready to help, professional and reliable advice, all in a friendly and pleasant atmosphere of cooperation.’

‘The team’s key ability is understanding the business environment and searching for new ways and solutions.’

‘The people we work with have extensive knowledge of the world not only of taxes, but also of the accounting and legal environment. We can always count on a comprehensive analysis of the problem in these environments.’

‘Transparent way of working among colleagues. They behave very collegially and always help when problems arise. Very good knowledge of VAT tax. They respond very quickly to questions that arise and always have good approaches to solutions.’

‘If you have any questions, you get a quick answer and fix to the problem. Even with difficult questions, help is always given.’

‘Konrad Misiewicz is our main contact; he is very responsive and pragmatic’

‘I believe the partners of this practice have a very good knowledge about corporate income tax and are client-oriented.’

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]

JOYSONQUIN AUTOMOTIVE SYSTEMS POLSKA Sp. z o.o.

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]

Selena FM SA [Inc]

Selena SA [Inc]

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

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

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

Karina Sp. z o.o. [Ltd]

Limango GmbH

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

eobuwie.pl SA [Inc]

Otto GmbH & Co. KG

ZREW TRANSFORMATORY SA [Inc]

DEVnet High Performance Solutions Sp. z o.o. [Ltd]

OBJECTIVITY BESPOKE SOFTWARE SPECIALISTS Sp. z o.o. [Ltd]

Objectivity IT Solutions Sp. z o.o. [Ltd]

SI – Consulting Sp. z o.o. [Ltd]

TEN SQUARE GAMES S.A. [Inc]

Maruta Wachta Sp.J.

AKS Precision Ball Polska Sp. z o.o. [Ltd]

Asplex Sp. z o.o. [Ltd]

Endress + Hauser Polska Sp. z o.o. [Ltd]

Franklin Products Ltd.

Sonac Osetnica Sp. z o.o. [Ltd]

Work highlights

  • Advised Izoblok on the tax aspects of the sale of a majority share in the client to BEWi ASA, a company listed on the Oslo Stock Exchange.
  • Advised Picadilla on the tax aspects of the sale of assets related to the “Traffic Puzzle” game.
  • Advised Endress – Hauser on an application for APA (advance price agreement) in Poland.

Radzikowski, Szubielska i Wspólnicy sp.j.

Radzikowski, Szubielska i Wspólnicy sp.j. is best known for its contentious tax offering, with clients valuing the team’s ‘quick contact when we need to discuss any issue‘. The department acts for clients at all stages of tax proceedings, inspections by tax and fiscal control authorities, as well as in fiscal penal proceedings. Dorota Szubielska is a seasoned tax litigator with a strong track record and leads the team alongside Piotr Karwat, who has experience acting in precedent-setting cases.

Practice head(s):

Dorota Szubielska; Piotr Karwat

Testimonials

‘The advantage of the team is the quick contact with the client when we need to discuss any issue, a high level of services provided. I am always contacted by a highly skilled professional.’

‘I cooperate mainly with Piotr Karwat. In my opinion what makes him different from competitors are availability, knowledge and experience.’

‘The lawyers we work with (3 general lawyers, 2 tax specialists) are extremely competent. They deliver professional service and solutions.’

Rymarz Zdort

The lawyers at Rymarz Zdort have exceptional knowledge in international taxation, the tax implications of M&A transactions and restructurings, and are also adept in tax litigation, controversy and regulatory matters. Areas of particular expertise include banking and real estate tax, customs and excise duties. The team also provides tax risk mitigation services. Robert Krasnodebski has a varied practice, covering corporate tax and tax issues relating to capital markets, among other areas. He leads the team alongside veteran tax lawyer Leszek Tokarski, a specialist in corporate income and goods and services taxation. Counsel Marek Kanczew has developed expertise in tax and employment law.

Practice head(s):

Robert Krasnodebski; Leszek Tokarski

Other key lawyers:

Marek Kanczew

Key clients

AccorHotels

Warsaw Stock Exchange (Izba Rozliczeniowa Gield Towarowych S.A.)

Auschwitz-Birkenau Foundation

Ghelamco Group

AAT Holding S.A.

Polon-Alfa S.A.

ROBYG S.A.

Mennica Polska

Bank Guarantee Fund (Bank Nowy BFG S.A.)

Work highlights

  • Advised the sellers of shares in Virgin Mobile Polska on the tax aspects connected with a transaction comprising the sale of 100% of the shares in the company.
  • Advised AccorHotels in connection with the tax aspects of a share sale agreement and the launch of a tender offer by AccorInvest for the sale of 100% of the shares in Orbis.
  • Advised Ghelamco Group in Poland on tax aspects related to the sale of investments.

Soltysinski Kawecki & Szlezak

Soltysinski Kawecki & Szlezak is praised for being ‘focused on finding commercially sensible solutions for the client'. The tax department regularly advises clients on tax planning and implementation, transfer pricing and wealth tax management. On the contentious front, the firm’s impressive offering includes representing clients before tax authorities and courts, as well as assisting with tax audits. Jarosław Bieroński leads the practice and is an expert in international tax. Sławomir Łuczak has experience representing clients in tax and customs cases before Polish authorities, and Piotr Andrzejak is the name to note for VAT and indirect tax matters.

Practice head(s):

Jarosław Bieroński

Other key lawyers:

Sławomir Łuczak; Piotr Andrzejak

Testimonials

‘They can put in place an international team which handles complex matters for their clients.’

‘Sławomir Łuczakis one of the key tax / private wealth lawyers in Poland.’

‘The team was very much focused to find commercially sensible solutions for the client. Furthermore, the team showed a superb performance when it comes to explain the client the Polish DAC6-regulations.’

‘Piotr Andrzejak is a top choice for tax structuring in Poland and delivers clear advice also on very short notice.’

‘I’d highlight the size of their tax team, their knowledge of international taxation and transactional work.’

‘Slawomir Luczak and Jaroslaw Bieronski are outstanding tax partners with a deep knowledge of taxation in an international context. They are extremely reactive and responsive.’

Key clients

Sokołów S.A.

BNG Holding

Huntsmann

The Iliad Group

Rotho Sp. z o.o.

AB Inbev

The Eurocash Group

BZK TM sp. z o.o.

Cereal Partners Poland Toruń-Pacific Sp. z o.o.

The Blue City Group

Work highlights

  • On behalf of a client, devised a strategy to establish a family foundation in Liechtenstein and provided tax advice on Polish and international legal and tax issues.
  • Advised Brand New Galaxy Holding on an organisational structure and the rules governing its functioning, cash flows, funding and inter-company settlements, among other matters.
  • Advised The Iliad Group on a transaction’s tax and corporate structuring, prepared the public tender offer documentation, and implemented the takeover bid and squeeze-out of the remaining shareholders.

Wardynski & Partners

Wardynski & Partners' practice covers the full range of tax issues; with lawyers advising on M&A, international tax issues, transfer pricing and taxes concerning high-net-worth individuals, as well as contentious tax issues and criminal fiscal disputes relating to VAT and international taxation. Dariusz Wasylkowski is an expert in international tax law and transfer pricing and co-leads the department with Michał Nowacki, whose busy practice involves corporate tax projects, transfer pricing and tax disputes. Joanna Prokurat stands out for her expertise in corporate tax and VAT. Wojciech Marszałkowski is a transfer pricing specialist, with an active contentious tax practice.

Practice head(s):

Dariusz Wasylkowski; Michał Nowacki

Other key lawyers:

Joanna Prokurat; Jakub Macek; Wojciech Marszałkowski; Sandra Derdoń

Testimonials

‘Very sound and straight-to-the point advice.’

‘Dariusz Wasylkowski has impressive experience and market reputation. Michal Nowacki is a strong and upcoming tax partner.’

‘Excellent team, motivated, knowledgeable, finding good solutions to issues, using time (and cost) effectively.’

‘Great communicators, explaining complex issues clearly and assisting in our understanding and implementation of solutions.’

‘Technology, collaboration, and diversity.’

‘I’ve been working with Wojciech Marszałkowski, who specializes in tax disputes and international tax law. His strengths is that, as long as I recognize, he is working on a mission with in-depth insight and expertise in the field, and he knows how to utilize statistical data well to increase the objectivity of the report.’

‘Top tax lawyers.’

‘Dariusz Wasylkowski is my go-to tax lawyer in Poland.’

Key clients

CANPACK Group

Zrzutka.pl. sp. z o.o.

Joong Won Poland sp. z o.o.

HTL-STREFA S.A.

Seco-Warwick S.A.

Enercon Group

Basecamp sp. z o.o.

Saria Polska sp. z o.o.

Istrail sp. z o.o.

Work highlights

  • Acted as Polish tax counsel to CANPACK and its affiliates in a high-yield bonds issuance transaction.
  • Assisted Granges throughout the process of Impexmetal’s acquisition of stock from Boryszew Group for approx. PLN 1 billion.
  • Advised Blender on the tax aspects of its entry into the Polish market.

Andersen

From its offices in Warsaw and Katowice, Andersen fields an impressive team, with expertise across the spectrum of tax matters. Its lawyers are well versed in mandatory disclosure rules, and have significant experience in tax reviews. Areas where the group stands out are VAT, corporate income tax, excise tax and tax incentives for new investment projects. Key names in Warsaw include corporate tax expert Rafał Ciołek; indirect tax specialists Aleksandra Kalinowska and Elżbieta Lis; and Marcin Matyka, who is an expert in criminal tax cases and tax proceedings. In Katowice, Magdalena Patryas stands out for her expertise in tax planning and special economic zone investments.

Other key lawyers:

Rafał Ciołek; Aleksandra Kalinowska; Elżbieta Lis; Marcin Matyka; Magdalena Patryas

Testimonials

The team consists of knowledgeable and up to date experts that are able to deal with very complex issues.’

I have worked most closely with Marcin Matyka who is managing partner at Andersen and the key stand out I could mention is always seeking for business solution. Marcin is not only very well oriented in areas of tax and law but also when making recommendations takes into consideration the business aspects of a particular case.’

The team I work with is great, very committed, great knowledge, always available.’

FKA Furtek Komosa Aleksandrowicz

FKA Furtek Komosa Aleksandrowicz‘s tax team has experience in tax litigation, including in proceedings arising from tax evasion charges, anti-tax avoidance regulation and VAT missing trader fraud. In addition to the contentious work, lawyers also assist the firm’s clients with transactional tax matters. Mariusz Aleksandrowicz heads the regulatory and tax department and has substantial experience in proceedings before the Polish courts and tax authorities, as well as in relation to tax audits. Senior associate Karol Szelągowski is noted for his knowledge of VAT.

Practice head(s):

Mariusz Aleksandrowicz

Other key lawyers:

Karol Szelągowski

Key clients

Van Cargo 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)

mBank (Commerzbank Group)

Poczta Polska S.A.

Zakłady Magnezytowe Ropczyce S.A.

BNP Paribas Bank S.A.

Poczta Polska S.A. (the Polish Post)

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.
  • Provides 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 practice covers transactional tax, tax advisory work and contentious tax issues. The team benefits from being part of the firm’s international network, enabling it to advise clients on a variety of cross-border tax issues. Dariusz Tokarczuk coordinates the team of tax advisors, which includes international tax law expert Ewa Żbikowska and corporate tax specialist Maciej Grela.

Practice head(s):

Dariusz Tokarczuk

Other key lawyers:

Ewa Żbikowska; Maciej Grela

Testimonials

‘Gide team provides us legal assistance, including tax matters, in structuring and financing of real estate projects, support in negotiations with our contractors and during commercialization of our projects.’

‘My main contact for tax matters is Maciej Grela. We very much appreciated Maciej’s work. Maciej has excellent legal and real estate sector knowledge. He understands our needs and always met deadlines. He demonstrates good client relationship. We could always count on him.’

Key clients

L’Oréal Group

Logoplaste Poland

Atlantex

Arctic Navigations

Auchan

Phoenix Pharma

Lactalis Group

Kapsch Telematic Services

Inter-Vion (LBD Group)

Vitol S.A.

P3 Group

KGHM Polska Miedź

Société Générale

Yareal

Intermarche

ETI European Food Industries SA

B&B Hotels Polska

Alior Leasing

Archicom

Marie Brizard Wine & Spirit Group

Alior Bank

Tauron

mLeasing

mBank

Separgefi

SERIS Group

Seris Konsalnet

Kania Smart Properties Sp. z o.o.

BPI

Grupa MAK

Bouygues Immobilier

Louis Vuitton

Fidelis Partners

BNPP Securities

Abalone Group

GSE Polska

Marvipol

Nexity

Spokey

 

Work highlights

  • Representing six Polish P3 Group companies in proceedings to obtain six official tax opinions from the Polish tax authorities on the application of the withholding tax exemption under the new withholding tax regime to interest and dividend payments.
  • Provided tax advice to Paref Gestion.
  • Advising Marie Brizard Wine & Spirits in connection with the exit from the leaseback agreement of rectification and distillation installations to Polish subsidiaries.

Greenberg Traurig Nowakowska-Zimoch Wysokiński Sp. k

Areas of expertise for the team at Greenberg Traurig Grzesiak sp. k. include transactional tax advisory work, corporate restructurings, tax planning, capital markets tax and tax controversies. Due to the firm’s sector specialism, the team is particularly well versed in real estate taxation. Lawyer and qualified tax advisor Marek Kozaczuk heads the department, which includes corporate tax expert Tomasz Kacymirow. Maciej Kacymirow is also highlighted.

Practice head(s):

Marek Kozaczuk

Other key lawyers:

Tomasz Kacymirow; Maciej Kacymirow

Key clients

Allianz S.E.

Agora S.A.

Innova Capital

Exeter Property Group

GLP

Metropol Group

PCF Group S.A.

Ciech S.A.

Work highlights

  • Advised Allianz on the Polish tax aspects of the acquisition of the Polish life and non-life insurance operations from Aviva and acquisition of a 51% stake in Aviva’s life and non-life bancassurance joint ventures with Santander.
  • Advised Agora on tax issues related to the acquisition of a 40% stake in Eurozet.
  • Advised private equity fund Innova/6 on tax aspects of the acquisition of a majority stake in STX Next.

GWW

GWW specialises in advising corporations and owner-managed businesses on day-to-day tax issues, including compliance matters. The team has a strong client list, involving companies in the telecoms, pharmaceuticals and real estate spaces. Andrzej Próchnicki heads the tax compliance piece; Artur Cmoch is an international tax planning expert; and Mariusz Tkaczyk takes the lead on income tax issues.

Practice head(s):

Artur Cmoch; Andrzej Ladziński

Other key lawyers:

Andrzej Próchnicki; Mariusz Tkaczyk; Piotr Świstak; Małgorzata Militz

Testimonials

‘Customer oriented, cautious, but to the point tax advice and clear communication.’

‘Availability, collaboration and speed of action.’

‘Małgorzata Militz and Piotr Świstak are very open minded, they listen to our experience – every idea is potentially good for them and worth to think it through. Their experience is of very high value, as well. Very good communication with them.’

Key clients

Amica

APATOR

Budimex

Cyfrowy Polsat

Dyckerhoff

Green Factory

Marma

Netia

Ovovita

PGNiG

Polkomtel

Śnieżka

Sonko

SUEZ Polska

Swiss Krono

USP Zdrowie

US Pharmacia

Work highlights

  • Advised Polsat Group and Polkomtel on the tax aspects of an agreement between them and Cellnex Telecom to sell 99.99% of Polkomtel Infrastruktura.
  • Advised Archicom’s founders on an agreement with Echo Investment to sell a majority stake (66.01%) of Archicom company.
  • Advised Cyfrowy Polsat Group on the purchase of 10% of shares of eObuwie.pl by Cyfrowy Polsat.

Kochanski & Partners

Kochanski & Partners‘ tax department is best known for tax advisory work and litigation. The group is knowledgeable in tax planning and structuring, international taxation, tax compliance and accounting issues. The team is led by Agata Dziwisz, who has impressive expertise across VAT, corporate and personal income tax, as well as real estate taxation. Dziwisz is often called upon to conduct and supervise tax audits. Andrzej Malec specialises in tax and accounting law, and assists with tax structuring matters. Wojciech Śliż joined from GWW in February 2021 and brings with him significant VAT knowledge.

Practice head(s):

Agata Dziwisz

Other key lawyers:

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

Key clients

Forza Foods Ltd.

Molecule One sp. z o.o.

Krynica Vitamin S.A.

Ductor AG

Tchibo Warszawa sp. z o.o.

Polski Holding Nieruchomości S.A.

Havi Logistics sp. z o.o.

Amara sp. z o.o.

Oxenwood Real Estate LLP

CJR Polska sp. z o.o.

Work highlights

  • Preparation of a complex submission for Tchibo Warsaw in the course of a penal-customs audit related to transfer pricing.

Linklaters

At Linklaters, Mikolaj Bieniasz is the key name for tax work, praised by clients for ‘combining deep technical knowhow and experience with a practical and commercial approach to solving complex tax issues'. He works alongside the firm’s transactional lawyers to advise on corporate banking and real estate tax issues, and also handles tax litigation and transfer pricing matters.

Practice head(s):

Mikołaj Bieniasz

Testimonials

‘The Linklaters tax team takes a full service approach to our matters. We regularly present them with general day-to-day queries that are not necessarily tax related and they are always able to source answers to our issues from their other departments, alongside their regular excellent tax advice. The tax team really takes it upon itself to assist you. They always manage to look ahead and anticipate problems and possible solutions that don’t even cross our minds at the time.’

‘Mikołaj Bieniasz combines deep technical knowhow and experience with a practical and commercial approach to solving complex tax issues. He has never been unreachable – he is always available and will work through the night on a matter. He doesn’t bore you with the tax talk, he lets you know how his advice affects your business’ bottom line.’

‘Linklaters Warsaw team is unique on the Polish market in its ability to offer the full range of legal and tax products on large transactions and tax matters. They can pull together a lean and knowledgeable team very quickly from across their firm, in almost any major jurisdiction. This makes them an obvious choice.’

‘There is one lawyer who I would like to distinguish in particular: Mikołaj Bieniasz. He is, I believe, one of the most prominent tax advisers on the Polish market, who stood out for his deep knowledge, professionalism and great dedication to our matter. He is a lawyer with a fantastic client approach; very proactive, responsive, and always ready to clearly explain the best outcome and complicated tax matters.’

Key clients

Eagle JVCo

PZU S.A.

Niam

Orange

Carlyle Group

PFR S.A.

Mirova

Meridiam

Urbaser

Polish Logistics LLP

Work highlights

  • Advised Eagle JVCo on the tax aspects of its entry into the Polish student housing market through its acquisition of a portfolio of purpose-built student homes.
  • Advised Orange Polska on the tax aspects of the establishment of a FiberCo co-owned (50-50) with the APG fund.
  • Advised PZU and its fully owned subsidiary PZU Życie with respect to its co-investment in new shares to be issued by RUCH, in connection with its restructuring.

NGL Tax

NGL Tax has developed an impressive offering in relation to energy-sector taxation, with expertise in traditional energy and renewables, providing ongoing advisory and transactional tax services. The team is also experienced in tax litigation, with a strong track record in cases involving real estate tax on wind farm projects. The group is led by tax advisors Bartosz Sankiewicz who is often supported by tax incentives expert associate Karolina Pacholska. Aleksandra Woś left the firm.

Practice head(s):

Bartosz Sankiewicz

Other key lawyers:

Karolina Pacholska

Key clients

CEE Equity Partners

EDP Renewables Polska

Fixmap

KGAL

Panattoni Development Europe

Prokon New Energy Poland

RWE Renewables Poland sp. z o.o.

Slag Recycling

Smyk S.A.

Zadbano Sp. z o.o.

V-Ridium

Kancelaria Ozóg Tomczykowski Sp. z o.o.

Kancelaria Ozóg Tomczykowski Sp. z o.o. provides a full tax service to Polish corporates and high-net-worth individuals. Jacek Matarewicz heads the litigation and excise duties team, and regularly represents clients before the authorities in VAT-related cases. Bartłomiej Biały heads the tax planning and transactional practice. Tax consultant Anna Turska-Tomczykowska is another name to note.

Practice head(s):

Jacek Matarewicz; Bartłomiej Biały

Other key lawyers:

Anna Turska-Tomczykowska; Helena Bogdanowska; Radosław Bulejak

Testimonials

Broad expertise, solution-oriented approach, solid knowledge of law (not solely tax matters); the team is dedicated to the project and seeks innovative solutions.’

What distinguishes the Ozog Tomczykowski team is an excellent team that can analyse the most complex legal and financial issues down to the detail and returns to the client with a clear and understandable analysis and potential solutions. Precisely presented, it allows you to choose the best for the client in their situation.’

Bartłomiej Biały presents an open-minded approach, focuses on finding the best solution from the perspective of tax but also civil or transactional law. Very dedicated, client-oriented. Good team leader.’

All of the people I had the pleasure to work with had their distinct personalities and the ease of establishing contact with the client. Consistently high personal culture and complete professionalism distinguish this team. What suits me very well is that from the first contact, the client does not feel like a petitioner but someone for whom friendly and professional lawyers want to help. And they help!

The team is strong in domestic work with a vast experience in tax litigation which allows it to structure the transaction so that unwanted future risks are considered and taken care of.’

Bartlomiej Bialy is responsive and leads his team so that the advice is practical and adapted to the client.’

Key clients

Warsaw Equity Group

Edipresse Polska S.A.

Code & Pepper Sp. z o.o.

Centrum Uśmiechu (Smile Centre)

Work highlights

  • Advised Warsaw Equity Group on the tax aspects of the sale of a controlling stake in Zakłady Przemysłu Cukierniczego and a minority stake in Przedsiębiorstwo Wyrobów Cukierniczych Odra.
  • Providing Edipresse Polska with comprehensive tax and legal support in its sale to Burda Media.
  • Advised a client on a tax and legal solution concerning settlements with a shareholder exiting the company.

Penteris

The tax lawyers at Penteris are knowledgeable across corporate, VAT and personal income tax, and have experience in transfer pricing, international tax planning and tax efficient investment structures for cross-border projects. Artur Plutowski leads the team, which includes up-and-coming tax lawyer Wojciech Jaskuła.

Practice head(s):

Artur Plutowski

Other key lawyers:

Wojciech Jaskuła

Key clients

Rida-SM JBP LLC

St. Paul’s Development Polska

ING Bank

IMMOFINANZ

FACT

HUUUGE Games

Work highlights

  • Provided transactional support including corporate and complex tax matters to Rida-SM JBP LLC (a joint venture of US investors) in the acquisition and financing of Pemberton.
  • Acted for St. Paul’s Development Polska in a substantial reorganisation.
  • Acted for ING Bank on the tax aspects of the acquisition of two office and retail properties in Kraków, as well as the financing and acquisition of a logistics and warehouse centre in Wroclaw.

PragmatIQ Kancelaria Prawna Szymkowiak sp.k.

Poznań-based tax boutique PragmatIQ Kancelaria Prawna Szymkowiak sp.k. handles the full scope of tax issues, with specialisms in transactional tax, private wealth and succession taxation, transfer pricing and IP-related tax. The group is also able to handle tax proceedings and disputes. Founding partner Rafał Szymkowiak leads the team alongside Wojciech Kaptur and Dominika Jaszczyk.

Practice head(s):

Rafał Szymkowiak; Wojciech Kaptur; Dominika Jaszczyk

Other key lawyers:

Maria Ratajczyk; Karolina Kroczak

Testimonials

Despite being known for their background in financial and tax laws, the firm was exceptional in navigating national & international contract laws, M&A disputes, succession strategies, etc.’

I found the team to be very attentive to our needs while developing legal strategies and often built on top of the ideas we presented.’

Wojciech Kaptur demonstrated vast knowledge and experience as well as a quick understanding of the situation which led to fast solutions.’

The team is diverse and focus their competencies on issues which entrepreneurs are facing, including current aspects of rapid changes of tax regulations and expected actions.

Very competent, experienced, focused on issues, solution focused, mixed competencies in the team.’

Key clients

Torus

SKM Trójmiasto

PKP Intercity

Simplicity (Ricoh group)

Labo Print

Lavorwash

Hugehalls Group

Bethink

Polish Institute for Logistics and Storage

GS1 Foundation

Grupa Kapitałowa Cichy

Leon Software

Work highlights

  • Advised Torus on the tax aspects of the sale of the Neon office building to the investment fund DWS.
  • Advised Grupa Kapitałowa Cichy on drafting transfer pricing documentation worth €45m.
  • Advised SimplicITy on the tax aspects of the acquisition of Simplicity Poland.

SSW Pragmatic Solutions

At SSW Pragmatic Solutions, the team is noted for its Polish tax advisory services, built on the expertise of practice heads Patrycja Goździowska and Tomasz Wickel. The group is experienced in assisting clients with tax audits and related proceedings, as well as providing advice during restructurings and acquisitions. Its lawyers are also called upon to represent clients before the tax authorities in contentious matters. Tax advisor Łukasz Karpiesiuk is an expert in VAT, tax credits and state aid for foreign investors.

Practice head(s):

Patrycja Goździowska; Tomasz Wickel

Other key lawyers:

Łukasz Karpiesiuk; Aleksy Miarkowski

Testimonials

SSW Pragmatic Solutions managed to build a very wide tax team. SSW Pragmatic Solutions is able to provide tax services in the full spectrum of matters that may be important for businesses operating in Poland.

Our main contact is Tomasz Wickel, partner of SSW Pragmatic Solutions. Tomasz is a great tax lawyer. He has an unusual combination of knowledge of tax law and company law, which is extremely useful in complex restructuring processes. Having Tomasz in the tax team, I am confident about the tax security of the group.’

Patrycja Gozdziowska = in my opinion probably the best expert on taxes in Poland.’

Key clients

Erbud SA

Skanska SA

Protektor SA

7R SA

Lumel SA, Lumel Alucast SA

BoomBit Group – previously Aidem Media

Żabka Polska SA

Dirlango

DL Invest Group

Sawex

Work highlights

  • Advised Stelmet on the development of a restructuring, involving a change in the ownership structure of the company listed on the Warsaw Stock Exchange.

Wolf Theiss

Wolf Theiss's tax department is integrated into the firm’s wider offering, and the team is regularly brought in for projects alongside corporate, real estate, commercial and employment colleagues. Karolina Stawowska heads the department and has a strong reputation for real estate tax and corporate tax. Izabela Wiewiórka is a consultant, with expertise in tax compliance and reporting systems.

Practice head(s):

Karolina Stawowska

Other key lawyers:

Izabela Wiewiórka

Testimonials

‘Wolf Theiss is a multi practice law firm with a strong tax department. Its strengh comes from the good atmosphere between the different departments.’

‘Karolina Stawowska is a very strong partner with a very practical approach to the issues, and who finds quick solutions.’

‘During the transaction the WT team was always highly professional and closely coordinated.’

‘Izabela Wiewiórka stood out with a high level of know-how regarding the relevant legal aspects and a proactive evaluation of potential deal breakers in an early stage of the transaction.’

Key clients

Burda Media Polska

Concept Development BSD 2

Steinhoff International Holdings NV

Vitol S.A.

Halifax Capital Partners

Trudell Medical Limited (Canada)

Elanco Poland

Work highlights

  • Advised Burda Media Polska on tax advisory aspects of the acquisition of 100% of the shares in Edipresse Polska from Edipresse Group.
  • Advised Concept Development BSD 2 on the sale of an office building to CPI (asset deal), with a value of approx. €30m, including all tax aspects.
  • Advised Standard Properties on a portfolio sale, consisting of 17 warehouses and logistics projects, to a joint venture between Centerbridge and M7, including on all tax aspects.