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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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