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Piotr Zarski leads Deloitte's Polish tax practice of 14 partners and 256 other fee earners, a figure which has been boosted this year with the addition of six managers. The firm has capability across the full breadth of tax issues, though their structuring ... [more]

Piotr Zarski leads Deloitte's Polish tax practice of 14 partners and 256 other fee earners, a figure which has been boosted this year with the addition of six managers. The firm has capability across the full breadth of tax issues, though their structuring work has been particularly notable this year. The work completed for a Polish fast-moving consumer goods manufacturer was especially innovative. It involved obtaining a binding ruling from the finance ministry for a new interpretation of tax regulations applying to intellectual property. Deloitte was able to obtain a tax free increase in value of the company's trade marks, providing more scope for future depreciation of value to reduce the company's tax base. This entailed transfer of the trade marks to a tax transparent partnership and required close attention to both structure and timing. Since VAT payable on the transaction was refundable, the process had to be coordinated to ensure the refund coincided with the company's cash flow requirements. Adam Mariuk led the team on a matter completed for a Polish insurance company relating to tax applied to employee share schemes. The team secured a binding ruling from the Supreme Administrative Court that participation in a scheme operated by a company not resident in Poland would only trigger capital gains tax on disposal of shares rather than income tax at the time of acquisition. Deloitte expect this to set an important precedent for employee incentive schemes in Poland. Transfer pricing is still a prominent issue in Poland this year and Iwona Gieorgijew has been identified by competitors for her ability in that area.

Jacek Kedzior is the head of Ernst & Young's tax department in Poland which has many well-known practitioners in the market. Krzysztof Sachs is highly regarded for his work in indirect tax, while Agnieszka Talasiewicz is singled out for her capability ... [more]

Jacek Kedzior is the head of Ernst & Young's tax department in Poland which has many well-known practitioners in the market. Krzysztof Sachs is highly regarded for his work in indirect tax, while Agnieszka Talasiewicz is singled out for her capability in tax controversy and litigation. The firm has been active in transactional tax work this year too and advised a mobile phone operator on one of the largest M&A deals ever in Poland. Kedzior notes that there has been a significant increase in demand for cross-border structuring work from clients, requiring the firm to devise tax efficient structures which also suit the commercial requirements of each client. Tax controversy has also been a good source of work this year, with many cases relating to VAT. A Polish leasing company in dispute with the tax authorities over the deductibility of input VAT relied on the firm for advice in the matter. The firm is capable of advising on all areas of tax. The firm has tax capability in six of its Polish offices which ensures clients have access to tax advice wherever it is needed.

KPMG in Poland advises domestic and international clients. The firm has a good reputation among tax practitioners and competitors regard them as competent in a range of areas. Indirect taxes, transfer pricing and litigation are the particular strengths ... [more]

KPMG in Poland advises domestic and international clients. The firm has a good reputation among tax practitioners and competitors regard them as competent in a range of areas. Indirect taxes, transfer pricing and litigation are the particular strengths of the practice. The head of the tax department is Peter Kay, with a partner responsible for each service line. Jacek Bajger, who leads the transfer pricing service line, is noted by his peers for his work in that area. Dariusz Malinowski leads the firm's tax controversy practice which advises clients on matters ranging from risk management to representing clients in disputes with the tax authorities. The firm has a service line dedicated to providing advice to banks and financial sector companies under Grzegorz Iachtchouk, which provides clients with advice on structuring, issues of permanent establishment and the tax treatment of certain financial products.

PwC's Polish tax team is lead by Iwona Smith, who is well regarded by competitors for her capability in M&A. One of her peers said:"She is very well recognised in the market, very well qualified and experienced and I can honestly say she is very good ... [more]

PwC's Polish tax team is lead by Iwona Smith, who is well regarded by competitors for her capability in M&A. One of her peers said:"She is very well recognised in the market, very well qualified and experienced and I can honestly say she is very good when it comes to M&A issues". In transfer pricing, both Sebastian Lebda and Piotr Wiewiórka are noted for their ability while Marcin Chomiuk is well regarded for indirect tax. The firm's clients include several multinational companiess operating in Poland, such as ArcelorMittal, AstraZeneca, GE Capital and BP International. This year the firm has also worked with the Polish Ministry of Finance for the third consecutive year on reforming the nation's tax administration. The aim is to enhance efficiency, allow taxpayers to file their returns online and facilitate access to the tax administration to enable better consultation with tax payers. Other work for the firm this year included the restructuring of the holdings of Polish partners in UK private equity partnerships. The team streamlined tax payable on partners' remuneration by structuring their holdings via Cyprus, requiring substantial liaison with the firm's offices there to provide advice on the Polish and Cypriot tax implications. PwC advised a confectionery company operating in Poland on the sale of parts of its Polish business required by EU competition law to allow its purchase by a multinational food and drink manufacturer. The firm advised on the most efficient structure to use for the divestment and their advice covered a number of areas including income tax, VAT, excise duty and customs. The firm has the biggest tax department in Poland and the addition of former Deloitte director Slawomir Krempa brings the total number of fee earners to 328 working under 11 partners.

Accreo Taxand's tax practice is led by three partners: Andrzej Puncewicz who is well regarded by peers for corporate tax, Radoslaw Czarnecki, who specialises in M&A and cross-border structuring, and Jaroslaw Antosik who focuses on international tax planning ... [more]

Accreo Taxand's tax practice is led by three partners: Andrzej Puncewicz who is well regarded by peers for corporate tax, Radoslaw Czarnecki, who specialises in M&A and cross-border structuring, and Jaroslaw Antosik who focuses on international tax planning and tax controversy. The team has some well respected tax advisers, with transfer pricing leader Artur Klesk recommended by several of his peers for his ability. Accreo provides a full range of tax services, but is particularly skilled in structuring, real estate, tax controversy, M&A, VAT and transfer pricing. This year, the firm has expandeded its Special Economic Zones (SEZ) tax service which is led by Michal Roszkowski. The SEZ team provides clients with guidance on the applicable tax regulations and on how to maximise the tax benefits available to companies operating within the zones. The firm is the Polish member of the Taxand international network and this link provides the firm with a significant number international clients. The firm has been active this year in issues surrounding real estate leases and VAT deductions that are available.

Domanski Zakrzewski Palinka has a tax department led jointly by former PwC advisers Joanna Wierzejska and Artur Nowak. Wierzejska has substantial experience in advising on M&A and in structures for private equity investments while Nowak has significant ... [more]

Domanski Zakrzewski Palinka has a tax department led jointly by former PwC advisers Joanna Wierzejska and Artur Nowak. Wierzejska has substantial experience in advising on M&A and in structures for private equity investments while Nowak has significant experience of litigation in the energy sector. They are the firm's two tax partners and are supported by nine other fee earners. The firm's clients include domestic companies and multinationals, such as BRE Bank, Nycomed Pharma, Philip Morris and Inter Yeast. The firm formerly focused on corporate support work, but since the arrival of the new heads of department in 2010 it has developed its stand-alone tax practice. It is now strong in both M&A and in tax controversy matters, which have been common topics in Poland this year. A particularly notable example of their M&A expertise was the coordination of a public/private joint venture between the Warsaw City Office and private investors. The firm created a tax efficient structure for the joint venture company to redevelop the city's public transport systems. Particular attention was paid to the VAT treatment the investments would receive, as it was essential to structure the joint venture to make it an attractive prospect for private investors. The majority of litigation it has handled for clients has concerned either VAT or excise charges, matters that Nowak, in particular, is very capable of dealing with. One such example was the work done for Inter Yeast. With the firm's help, the company successfully appealed the tax authorities' assessment of their VAT liability by illustrating that they had incorrectly classified the relevant goods and their status for VAT purposes.

Tomasz Michalik is the head of MDDP's tax department and he is commended in the market as an indirect tax specialist. One competitor said: "He's widely known as an expert in VAT and releases a lot of publications on the issue." Indirect tax is a particularly ... [more]

Tomasz Michalik is the head of MDDP's tax department and he is commended in the market as an indirect tax specialist. One competitor said: "He's widely known as an expert in VAT and releases a lot of publications on the issue." Indirect tax is a particularly strong practice area for the firm in general since 27 of its 78 tax professionals have expertise in the field. The firm is capable across all areas of tax though and tax controversy and transfer pricing are other areas of notable strength. Malgorzata Sobonska is identified by her peers for her ability as a tax litigator. She was involved in a landmark case before the European Court of Justice (ECJ) on the classification of services provided by environmental technology R&D engineers for VAT purposes this year. The firm successfully defended its client's position that the engineers' services should fall within the EU VAT Directive and so be exempt from VAT charges. This was the first instance in which the ECJ stated that Polish tax laws were inconsistent with EU law and provided guidance on how the directive should affect the interpretation of tax laws. The decision is expected to set a precedent for the classification of certain services and the application of the relevant tax laws, not only in Poland but in the rest of the EU. The department's services include auditing, legal and business consulting practices.

The tax team at Salans is led by Karina Furga-Dabrowska, who specialises in M&A and structuring advice. As well as Warsaw, the tax department also has advisers in the south of Poland because of its association with Krupa Srokosz Patryas in Katowice. ... [more]

The tax team at Salans is led by Karina Furga-Dabrowska, who specialises in M&A and structuring advice. As well as Warsaw, the tax department also has advisers in the south of Poland because of its association with Krupa Srokosz Patryas in Katowice. The firm has advised on more real-estate transactions after a number of advisers in this area moved to the firm from Clifford Chance. Salans has been involved in some notable transactions this year. The work done for the Sopot City Authority to devise a structure for a public/private partnership to redevelop the city centre is one example. This had to facilitate tax treatment that would attract private investors, but ensure transparent compliance with regulations because of the city authority's involvement. No specific rulings or legislative provisions exist to cover such a public/private joint venture which meant the firm had to liaise closely with authorities to ensure the structures were wholly compliant with regulations. Cezary Przygodzki advised Schweitzer-Mauduit International alongside Furga-Dabrowska on establishing a production facility in one of Poland's SEZs. This required substantial negotiations with the Polish Ministry of Finance since this was the first instance where an investor made use of terms and conditions provided for a previous SEZ investor. Salans paid particular attention paid to the methodology of revenue and cost allocation in the SEZ to ensure tax efficiency. The firm is noted for its innovative approach and holds regular webcam conferences with clients to keep them up-to-date on tax developments in Poland.

Baker & McKenzie's tax team is led by Slawomir Boruc and handles a full range of tax issues for its clients. Jerzy Martini, who is highly rated by his contemporaries for his indirect tax and tax controversy work, is to leave the firm within the next ... [more]

Baker & McKenzie's tax team is led by Slawomir Boruc and handles a full range of tax issues for its clients. Jerzy Martini, who is highly rated by his contemporaries for his indirect tax and tax controversy work, is to leave the firm within the next year to set up his own practice. It is not certain how strong Baker & McKenzie's practice will be after his departure which is expected to occur in January 2012. Even so, the firm has a capable team with six associates also working in tax. Boruc specialises in tax planning and structuring and is also capable in tax controversy matters, with rights of audience in the Supreme Administrative Court. He has particular expertise in the IT and chemical sectors and regularly acts for one of the largest telecommunications companies in Poland. The firm has significant expertise in real estate taxes, with Tomasz Chentosz specialising in advising foreign investors in Polish real estate on structures to streamline tax payments. Lukasz Karpiesiuk focuses on indirect tax and has detailed knowledge of the special tax regimes in the country's SEZs.

The tax department of Chadbourne & Parke has improved this year, say several advisers who note that the firm is more visible in the marketplace than in previous years. Dorota Szubielska is recognised by her peers for her ability in tax controversy and ... [more]

The tax department of Chadbourne & Parke has improved this year, say several advisers who note that the firm is more visible in the marketplace than in previous years. Dorota Szubielska is recognised by her peers for her ability in tax controversy and litigation, an area which has seen a lot of activity of late in Poland. International partner Adam Wesolowski provides the firm with a close link to the development of tax policy and legislation as he was director of the Department of Indirect Taxation at the Polish Ministry of Finance. He has broad experience in tax, but specialises in VAT, excise tax, gambling tax and income tax. The firm's recent work includes many large controversy matters. Wesolowski represented an international oil and fuel company in Supreme Administrative Court proceedings concerning excise charges. Szubielska has also been active in tax controversy and has represented Polish and international companies, Polish banks and investment funds in tax and customs litigation this year. The firm is capable across all areas of corporate tax and has also advised on cross-border M&A transactions this year which required close attention to structures used to ensure tax efficiency for clients.

Dewey & LeBoeuf is particularly strong in transactional tax matters but the firm has developed its tax litigation practice in recent years. This has been a fruitful area for many firms in Poland recently and Dewey & LeBoeuf is no exception, with partner ... [more]

Dewey & LeBoeuf is particularly strong in transactional tax matters but the firm has developed its tax litigation practice in recent years. This has been a fruitful area for many firms in Poland recently and Dewey & LeBoeuf is no exception, with partner Marek Kozaczuk noted by peers as a litigator. Partner Tomasz Kacymirow is distinguished in several areas of tax but has particular experience in the insurance and life sciences industries. He is well regarded by competitors for his ability in capital markets and financial products tax. The firm has three fee earners supporting Kozaczuk and Kacymirow.

Mikolaj Bieniasz leads Linklaters' tax practice in Warsaw which comprises five lawyers. The tax practice has a largely transactional focus, with M&A, capital markets, real estate, international structuring and planning and indirect tax all areas frequently ... [more]

Mikolaj Bieniasz leads Linklaters' tax practice in Warsaw which comprises five lawyers. The tax practice has a largely transactional focus, with M&A, capital markets, real estate, international structuring and planning and indirect tax all areas frequently handled by the firm. The department also has ability in tax controversy. The energy sector, real estate and financial services are industries where the firm has a strong reputation for their tax work.

Marciniuk & Partners' tax practice is led by Janusz Marciniuk who is recommended by fellow practitioners for his corporate tax advisory work. The firm's practice includes two partners and 17 other fee earners and its client base includes Peek & Cloppenburg, ... [more]

Marciniuk & Partners' tax practice is led by Janusz Marciniuk who is recommended by fellow practitioners for his corporate tax advisory work. The firm's practice includes two partners and 17 other fee earners and its client base includes Peek & Cloppenburg, Knauf, Siemens and Hoerbiger. Marciniuk is a well known figure within the Polish tax market and this year was voted the best adviser on income tax in a survey organised by national newspaper Rzeczpospolita. The firm advises on a range of tax issues, but areas of focus include M&A, tax controversy and transfer pricing.

Wardynski & Partners' head of tax Dariusz Wasylkowski is ratedby his peers as very capable in M&A tax. The firm has six fee earners working with Wasylkowski, who is the department's sole partner. The team's work this year included advising a multinational ... [more]

Wardynski & Partners' head of tax Dariusz Wasylkowski is ratedby his peers as very capable in M&A tax. The firm has six fee earners working with Wasylkowski, who is the department's sole partner. The team's work this year included advising a multinational financial services company active on the tax treatment of certain products in various jurisdictions to ensure efficient trades. The firm has also been active in tax litigation and represented an international household goods manufacturer in proceedings in both the Supreme Administrative Court and the ECJ. The action was initiated about the group's Polish undertaking in France to restructure the group, which would have burdened the company with a substantial Polish tax burdens. The firm succeeded in defending the French action and subsequently ensured that the judgment was recognised by Polish courts and the tax burden removed by the authorities in Poland..

The tax practice of international law firm White & Case in Poland is led by Janusz Fiszer and includes six other tax professionals. Fiszer is a highly respected tax adviser in Poland and is recommended across several areas, but especially in corporate ... [more]

The tax practice of international law firm White & Case in Poland is led by Janusz Fiszer and includes six other tax professionals. Fiszer is a highly respected tax adviser in Poland and is recommended across several areas, but especially in corporate tax, M&A and cross border structuring. Much of the firm's work concerns international tax planning and structuring to optimise and streamline the taxes payable by clients. Marzena Matuszyk-Aubertin splits her time between the firm's Paris and Warsaw offices ensuring continuity of service for Polish clients investing in France and French companies investing in Poland.

Clifford Chance has two tax practitioners in Poland, where the team is headed by counsel Wojciech Dmoch. The firm has capability in transactional tax and litigation in particular. Dmoch has particular expertise in real estate taxes and has published ... [more]

Clifford Chance has two tax practitioners in Poland, where the team is headed by counsel Wojciech Dmoch. The firm has capability in transactional tax and litigation in particular. Dmoch has particular expertise in real estate taxes and has published two client briefings this year on tax issues to consider when investing in Polish real estate and an analysis of the tax issues in the public/private joint ventures which have occurred this year.

DLA Piper's Polish tax practice has been noted by competitors for its development over the last two years. It has clients including oil and industrial companies such as PKN Orlen, Statoil, Bassel Orlen and Arcelor Mittal. Department head Marcin Matyka ... [more]

DLA Piper's Polish tax practice has been noted by competitors for its development over the last two years. It has clients including oil and industrial companies such as PKN Orlen, Statoil, Bassel Orlen and Arcelor Mittal. Department head Marcin Matyka has been particularly active in tax litigation this year. He advised Bassel Orlen in a case before the Provincial Administrative Court related to recovery of corporate income tax. After the dissolution of the group, the Polish tax authorities had denied the companies tax refunds which the group was due. Polish tax law does not cover such situations and as such Matyka cited both European case law and the Polish Constitution to convince the court that the individual companies were entitled to proportions of the refund the group was owed. The firm was also successful in representing BP Techem in the Supreme Administrative Court over the incompatibility with EU law of taxes levied on lubricant oils in Poland. This is likely to set an important precedent for the taxation of these products in Poland.The case was one the most important the tax department has been involved in over the past year. The firm covers a full range of tax issues and has particular expertise in capital markets tax matters..

Weil Gotshal & Manges' Polish tax practice is under the leadership of Robert Krasnodebski. He is a highly rated tax practitioner and his contemporaries recommend him forcorporate and M&A tax, tax controversy and transfer pricing expertise. Marek Kanczew ... [more]

Weil Gotshal & Manges' Polish tax practice is under the leadership of Robert Krasnodebski. He is a highly rated tax practitioner and his contemporaries recommend him forcorporate and M&A tax, tax controversy and transfer pricing expertise. Marek Kanczew is the only other fee earner in the tax practice and assists Krasnodebski across a range of the tax issues handled by the firm.

Dariusz Tokarczuk is both the managing partner and head of tax at Gide Loyrette Nouel's Warsaw office. The tax department coordinates with the firm's real estate and corporate teams in much of their work. Areas of distinction for the practice are M&A, ... [more]

Dariusz Tokarczuk is both the managing partner and head of tax at Gide Loyrette Nouel's Warsaw office. The tax department coordinates with the firm's real estate and corporate teams in much of their work. Areas of distinction for the practice are M&A, capital markets and tax efficient structuring. Piotr Sadownik adds litigation and controversy capacity to the tax practice while the final member of the tax team, Robert Jedrzejczyk, has particular expertise in M&A in the energy sector.

K&L Gates' tax practice in Poland is now established after its takeover of Hogan & Hartson's Polish tax group in 2010. Of counsel Piotr Augustyniak is the department's leader and specialises in advising on cross-border structuring and M&A for international ... [more]

K&L Gates' tax practice in Poland is now established after its takeover of Hogan & Hartson's Polish tax group in 2010. Of counsel Piotr Augustyniak is the department's leader and specialises in advising on cross-border structuring and M&A for international clients. The department is completed by associate Piotr Swiniarski who provides analysis and opinions on both international and domestic tax issues. The firm concentrates on transactional tax matters, but is also capable in tax controversy.

Soltysinski Kawecki & Szlezak's tax department was founded by Jaroslaw Bieronski, who was previously a tax advisor at Ernst & Young. One other partner, one senior counsel and three associates complete the firm's tax department. The firm is capable in ... [more]

Soltysinski Kawecki & Szlezak's tax department was founded by Jaroslaw Bieronski, who was previously a tax advisor at Ernst & Young. One other partner, one senior counsel and three associates complete the firm's tax department. The firm is capable in a variety of tax services but specialises in tax controversy, tax planning and structuring and transfer pricing. The practice also makes sure it maintains good relations with the tax authorities to obtain tax rulings for novel transactions.