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The comprehensive guide to the world's leading tax firms

Deloitte has a growing practice which is among the largest and most dynamic in the country. Led by Krzysztof Moczulski, the tax department includes 14 partners and 324 fee earners.The tax team is highly praised by clients who say it provides a fast and ... [more]

Deloitte has a growing practice which is among the largest and most dynamic in the country. Led by Krzysztof Moczulski, the tax department includes 14 partners and 324 fee earners.

The tax team is highly praised by clients who say it provides a fast and professional service to financial institutions. "I would highlight the high level of professionalism, expertise and commitment with deadlines of all its team and specially Ms Iwona Georgiew and Mr Robert Nowak," said one client.

"We mainly collaborate with them in the tax area for periodical tax reviews, support in preparation transfer pricing files and support in preparation requests for tax rulings to authorities," the client added.

Deloitte is also a leader in tax knowledge management with a range of capabilities and resources, including an extensive database of tax rulings and decisions. The firm offers regular tax webcasts at no cost.

Notable work over the past 12 months includes representing one of the world's leading private equity funds with the tax structuring of several real estate acquisitions in Poland. Piotr Żarski led the deal which involved preparing complex tax structuring advice on the acquisition of several shopping centres. The transactions were executed as both asset and corporate acquisitions.

Other work, led by Krzysztof Moczulski, includes providing complex and comprehensive advisory services related to the reorganisation of the largest private television group listed on the Warsaw Stock Exchange, allowing for the tax neutral step-up of its trademarks.

Ernst & Young's greatest achievement over the past year was its involvement, as a key tax adviser, in a significant acquisition of a leading telecommunications provider by a holding company owned by a capital group. The group owns companies from the ... [more]

Ernst & Young's greatest achievement over the past year was its involvement, as a key tax adviser, in a significant acquisition of a leading telecommunications provider by a holding company owned by a capital group. The group owns companies from the media and telecommunications sector and is involved in banking, pension funds, insurance companies and film production.

The deal was led by Radosław Szczęch and Jarosław Koziński. The scope of work included tax structuring of acquisitions and consolidation of the telecommunication provider, which allowed the efficient formation of the acquisition structure and the full protection of investor's interests.

The PLN18.1 billion ($5.5 billion) deal was the largest acquisition transaction in Europe in 2011.

The firm has a strong team of 11 partners and 247 fee earners, which is led by Jacek Kędzior. In July 2011 the firm increased its capacity further by making Mateusz Pociask and Michal Grzybowski partners at the practice.

The tax department has also been advising on indirect tax matters. Szczęch and Dorota Pokrop represented one of the biggest ATM operators in Poland on the transformation from VAT taxation into VAT exemption for services connected with ATM operations.

Other work includes regulatory projects in indirect taxes other than VAT, excise exemption for coal and cooper tax. Clients in this area of work include companies from chemical, construction materials, steel industries as well as the biggest copper producer in Poland.

Baker & McKenzie has a strong team of three partners and seven fee earners. Under the leadership of Sławomir Boruc, the team expanded its operation further with the new hire of Krzysztof Flis from MDDP in September 2011.Among the department's key practitioners ... [more]

Baker & McKenzie has a strong team of three partners and seven fee earners. Under the leadership of Sławomir Boruc, the team expanded its operation further with the new hire of Krzysztof Flis from MDDP in September 2011.

Among the department's key practitioners is Jerzy Martini, who is highlighted by a number of peers for his expertise in controversy relating to indirect tax.

Clients praise the firm's responsiveness and the partner attention they received. "Sławomir Boruc provides us with regular feedback and suggestions for the best course of action on particular cases and is very supportive," said one client.

"We are receiving the services from them with regards to withholding tax issues and some rulings related to this subject, we are very satisfied with the quality and progress of the ruling on withholding tax," the client added.

Boruc has been active in a number of deals over the past year working jointly with Piotr Wysocki and Piotr Tatara advising on the transfer pricing aspects of settlements between a local bank branch and headquarters. This complex analysis and support related to allocation of profits from the forex, currency options, and corporate banking activities.

The team also provided tax assistance to Qatar Investment Authority, via Qatar Holding Sarl, in relation to the structuring of an acquisition of Miasteczko Orange, with the new headquarters of the Orange Group in Poland, from Bouygues Immobiler (office project in development phase).

The firm has also been involved in a number of successful cases relating to VAT, corporate income tax (CIT), and excise duty on behalf of companies from the fuel, fast moving consumer goods, and manufacturing sectors.

Crido Taxand is highly regarded by peers and described as having a solid reputation in the Polish market. The firm has a sizeable tax department totalling six partners and 51 fee earners under the leadership of Andrzej Puncewicz. The firm's work ... [more]

Crido Taxand is highly regarded by peers and described as having a solid reputation in the Polish market.

The firm has a sizeable tax department totalling six partners and 51 fee earners under the leadership of Andrzej Puncewicz.

The firm's work highlights over the past 12 months include the development and implementation of a restructuring scheme involving activation of trademarks for tax purposes. The implemented operation allowed for a tax-free step-up on trademark value.

In other notable work, the tax team represented one of the biggest companies in the clothing and shoe market in a tax dispute case.

The team was successful in obtaining a positive verdict from the District Administrative Court in a case regarding the reassessment of revenue from the sale of real estate.

Dentons has strong capabilities in a wide range of services including transaction support, tax reviews, transfer pricing and advice on tax incentives for investors. The department is headed by Karina Furga-Dąbrowska who is based in Warsaw and leads ... [more]

Dentons has strong capabilities in a wide range of services including transaction support, tax reviews, transfer pricing and advice on tax incentives for investors.

The department is headed by Karina Furga-Dąbrowska who is based in Warsaw and leads a team of two partners and 10 fee earners. Furga-Dąbrowska also co-heads the Central and Eastern Europe life sciences practice.

"It is my distinguished pleasure to work with the Polish team of Dentons," said one client. "The overall appreciation goes to the team of Karina Furga, where we cooperate on Polish pharma law. In addition we are in the intensive cooperation on litigation, although the case is not solved yet I am positive about the court case strategy and current wording used to limit negative impact of the case on our business in Poland."

The firm expanded its practice this year with three new hires. Borys Podgórny was appointed as counsel from PwC in May 2012. Michał Bernat joined as senior associate joining from Wardyński & Partners in April 2012 and Rafał Mikulski as counsel from MDDP in October 2011. Bernat is highlighted by peers as a prominent specialist in the area of cross-border structuring.

In notable deals this year, Furga-Dąbrowska and Cezary Przygodzki advised Neinver/Heitman in relation to mapping intra-group transactions and preparing transfer pricing documentation. The project was complex and required full-scope tax and financial expertise.

Other work led by Furga-Dąbrowska and Dariusz Stolarek includes a tax structuring of the acquisition of Nycomed and structuring of Bracco's business in Poland, the Czech Republic and Slovakia. The transaction involved advice on covered tax law, corporate law and pharmaceutical regulations.

"We have used Dentons since 1997, and the firm has continued to show us professional excellence in both legal and tax advice. Being a large financial institution, we are exposed to all of the law firms operating in Poland, and none have come close to the services we have received at Dentons," said another client.

"The people at Dentons who have stood out as exceptional in my opinion are Karina Furga-Dabrowska, Tomasz Dabrowski and Marcin Tofel," the client added.

Dentons also has capabilities in Katowice where it collaborates closely with its associated office, Krupa Srokosz Patryas.

The firm has a strong industry expertise across the energy, life sciences, real estate, technology and communications, financial and infrastructure sectors.

Domanski Zakrzewski Palinka is a specialist tax firm distinguished for its specialisation in M&A, tax restructuring, advisory on tax proceedings and assistance with tax inspections.The tax department is led by Joanna Wierzejska who has a strong tax background ... [more]

Domanski Zakrzewski Palinka is a specialist tax firm distinguished for its specialisation in M&A, tax restructuring, advisory on tax proceedings and assistance with tax inspections.

The tax department is led by Joanna Wierzejska who has a strong tax background spanning 13 years of tax advisory work at PwC before joining the firm in 2010.

Artur Nowak is also a key individual at the firm. One client said "Artur is a straight forward professional with excellent know-how of the Polish VAT tax legislation."

Clients also say the firm is solution oriented, reliable and open-minded. "They know the business needs not only the theoretical law word," says another client.

Wierzejska and Krzysztof Dyba provided tax advice to Glencore, the multinational commodities trading firm, on the acquisition of Zakłady Tłuszczowe w Bodaczowie, a vegetable oil and margarine producer. The deal involved the restructuring of its debts to banks and a mezzanine fund, as well as structuring of the acquisition of loan and credit receivables from the financial institutions at discount.

Wierzejska and Grzegorz Sprawka assisted NFI Empik, a listed company, with the preparation of a benchmark study for intra-group transaction and transfer pricing documentation.

The firm is experienced in working with clients in the pharmaceutical, energy, financial services and insurance sectors. Its client base includes Polish and foreign companies, local authorities and other state authorities and private equity funds.

MDDP has made remarkable progress since its establishment in 2004. The firm, which was formed by former partners and managers of Ernst & Young, now has more than 70 tax professionals.This includes 30 accredited tax advisers, two legal counsels and one ... [more]

MDDP has made remarkable progress since its establishment in 2004. The firm, which was formed by former partners and managers of Ernst & Young, now has more than 70 tax professionals.

This includes 30 accredited tax advisers, two legal counsels and one barrister. The practice is now one of the largest Polish tax advisory firms, providing a full range of services. Its growth has continued this year with new hires Justyna Bauta-Szostak, Elzbieta Serwińska and Marta Szafarowska, joining the firm in January 2012.

Tomasz Michalik is head of the tax department. He is widely credited by peers for his expertise in VAT work in Poland. He has also been Chairman of National Council of Tax Advisers since 2010. Another important individual at the firm is Malgorzata Sobonska who is highlighted by peers for her specialist skills in transfer pricing work.

In December 2011, Arkadiusz Zurawicki acted on one of the biggest issue of bonds on the Polish bond market operated by the Warsaw Stock Exchange.

The project involved designing a new financing structure involving an intermediary financing company, benchmarking bond yields, and designing profit allocation.

Another notable deal for the firm over the past year includes the firm advising on a VAT refund for the municipal agency. Michalik worked on creating a scheme which allows a municipal agency, which built a stadium, recreational and sport facilities for public use. The scheme was based on the concept of indirect relation between the expenses and revenues from some of the activities that are a secondary but natural consequence of the activities of the agency conducted with the use of built facilities.

The firm's client base mostly includes large multinational firms operating in Poland but also includes domestic companies.

DLA Piper is a 10-member tax team under the leadership of Marcin Matyka.The department welcomed new hires who joined as associates at the firm. Sławomir Dawidowicz joined in February 2012 and Anna Łaszczuk in May 2012.On notable projects in 2011, the ... [more]

DLA Piper is a 10-member tax team under the leadership of Marcin Matyka.

The department welcomed new hires who joined as associates at the firm. Sławomir Dawidowicz joined in February 2012 and Anna Łaszczuk in May 2012.

On notable projects in 2011, the team advised on the tax aspects of one of the biggest transactions on the Polish market – the acquisition of BZ WBK by Banco Santander.

The team was also involved in an innovative tax project implemented in 2011 involving the establishment of the second closed-end investment fund in Cyprus designed for Polish taxpayers.

In 2011, the firm also prepared an overview of solutions regarding taxation on worldwide petroleum activities and of the tax issues which concern entities engaged in the exploration of gas and oil in Poland. This report triggered significant market and media attention in the last quarter of 2011 and was the first comprehensive analysis of upstream regulations.

Other work includes advising on a landmark transfer pricing assignment for a leading hotel group.

As well as its core business service line, the tax team is also focused on providing training on tax issues, media relations and it organises workshops and conferences on a variety of tax issues.

The firm provides advisory services to some of the biggest entities in the Central and Eastern Europe region, such as PKN Orlen, PGE and PGNiG, as well as to international corporations such as Nike, Arcelor Mittal and Toyota.

Wardyński & Partners provides tax advice on issues relating to income tax, indirect taxes and customs.The firm acts as counsel to foreign investors on tax-effective planning of investments in Poland, as well as Polish investors with foreign projects. ... [more]

Wardyński & Partners provides tax advice on issues relating to income tax, indirect taxes and customs.

The firm acts as counsel to foreign investors on tax-effective planning of investments in Poland, as well as Polish investors with foreign projects. The team also advises on the tax optimisation of Polish and international transactions.

Dariusz Wasylkowski is head of practice, leading a team of six fee earners including licensed tax advisers and other legal professionals.

The firm represents clients in tax-related judicial and administrative proceedings assisting with tax-related disputes, including fiscal and customs audits proceedings before administrative courts and the Constitutional Tribunal. The firm assists clients with tax overpayment and VAT refunds.

Wasylkowski and Michał Nowacki have been active on tax-efficient financing of group companies by a Polish related company acting through its foreign branch. Work involves implementation of the investment structure and preparing applications for individual tax interpretations.

In other work over the past year, Wasylkowski and Aldona Leszczyńska-Mikulska advised on all issues connected with financing of its activity, including withholding tax issues, thin capitalisation restrictions, tax deductibility. Part of an international financial group that deals in short-term renewable cash loans, the client also required advice on the new model of granting loans to consumers.

Weil Gotshal & Manges has a tax practice that is largely integrated with the firm's mergers and acquisitions team. Its work involves structuring complex taxable and tax-free transactions, including joint ventures and spin-offs.The firm has a small tax ... [more]

Weil Gotshal & Manges has a tax practice that is largely integrated with the firm's mergers and acquisitions team. Its work involves structuring complex taxable and tax-free transactions, including joint ventures and spin-offs.

The firm has a small tax team of one partner and one fee earner. Under the management of Robert Krasnodebski, the team regularly counsels clients in the private equity, venture capital, and investment funds marketplace. Krasnodebski is routinely highlighted by peers as one of Poland's most prominent tax experts.

He is equally praised by clients, one says: "Robert Krasnodebski supported us intensively during a complex tax audit and litigation at one of the Polish entities." Roman Rewald is also highlighted by clients for tax litigation capabilities.

The firm's activity over the past year includes acting as tax counsel in connection with high-profile restructurings and workouts, as well as financing arrangements, capital markets transactions, executive compensation, real estate, recapitalisations, and securitisation and structured financings. The practice is also active in representing clients in tax and court proceedings.

Allen & Overy focuses on advising clients in the financial, real estate, technology, media and telecommunication sectors.Maciej Kulawik leads the tax practice which includes three fee earners. His area of specialisation is tax structuring, income tax ... [more]

Allen & Overy focuses on advising clients in the financial, real estate, technology, media and telecommunication sectors.

Maciej Kulawik leads the tax practice which includes three fee earners. His area of specialisation is tax structuring, income tax and international tax law. Another key practitioner at the firm is Wojciech Pietrasiewicz, who specialises in VAT and tax litigation matters.

Clients say the firm is strong in tax advice on financial deals. "We have been dealing with them across central Europe mainly on capital markets and financing deals," says one. "In these cases these people are always involved in the biggest cases and for me they are the number one players. If I have a choice, they are always my first choice. They are committed to clients and to the markets. If I have a tax issue I would ask these guys to assist."

Significant work over the past year includes capital markets transactions such as the initial public offering (IPO) of JSW, the largest IPO in Poland in 2011.

The firm is also involved in innovative real estate transactions including conversion of structures involving financial and operational leases.

The practice is regularly involved in advising financial institutions on the structuring of securitisation, factoring, cash pooling, derivatives, securities lending and structured finance transactions.

Gide Loyrette Nouel offers a standalone service with close collaboration between the tax department and the M&A and real estate departments assisting with mergers, acquisitions, privatisations and spin-offs.Dariusz Tokarczuk heads the tax division, which ... [more]

Gide Loyrette Nouel offers a standalone service with close collaboration between the tax department and the M&A and real estate departments assisting with mergers, acquisitions, privatisations and spin-offs.

Dariusz Tokarczuk heads the tax division, which includes four fee earners. The team is regularly involved in advising clients on tax optimisation structures.

In the course of the past year, the team won a precedent setting case in the Administrative Supreme Court, which was vital for law firms in Poland. The court supported the firm's position in the dispute with the Ministry of Finance that free of charge legal advisory is not subject to VAT.

This means that other law firms can benefit from the influence of the judgment in the event of any related disputes with the tax authorities.

The tax department at Soltysinski Kawecki & Szlezak is manged by Jarosław Bieroński.The tax team is part of the customs and foreign exchange department and includes three partners and six fee earners. This includes new hire Piotr Andrzejak who joined ... [more]

The tax department at Soltysinski Kawecki & Szlezak is manged by Jarosław Bieroński.

The tax team is part of the customs and foreign exchange department and includes three partners and six fee earners. This includes new hire Piotr Andrzejak who joined as partner in January 2012.

The firm advised Jeronimo Martins Distribution regarding transfer pricing documentation related to various licence agreements, including trademarks, and agreements regarding marketing services.

The tax team was also active in assisting BlackRock Investment Management with the tax optimisation of cross-border transactions regarding trading in securities on the Warsaw Stock Exchange.

In other corporate tax work the firm advised GE Capital Corporation on the optimisation of international tax on income derived from interest on loans to finance operations of domestic companies. The case involved a high degree of complexity and a very high value of income exempt from tax.