The tax authorities in Poland have often taken an adversarial stance when dealing with taxpayers, making it difficult for both sides to conduct effective negotiations and audits. "We know that in some other European countries it is possible to negotiate with the tax authorities, but in Poland it is totally different," said Aneta Saramak, head of tax at Arena Tax. "It's possible that at some time during the tax proceedings you will be able to explain things, on more friendly terms to the particular inspector who then may be satisfied, but not always – and you shouldn't count on it."
"In practice it also depends on the time the inspector has for the given taxpayer, which means that if you and they are happy, you can have the tax bill issued to you in less than a week, but at other times it can take months – it all depends on the time that is allocated to a given company, rather than necessarily being a reflection of the amount of work that is required," Saramak added.
This may be set to change however, as Matthew O'Shaughnessy of Sendero Taxexperience believes that the authorities are seeking greater co-operation with taxpayers on certain issues, but that the risk of litigation in the jurisdiction still remains high. "Poland remains awkward because there is almost no dialogue, the exchange between the taxpayer and the revenue is done in a formal way often through the courts and confrontational situations are often adjudicated via the courts," he said. In particular, VAT is often a sticking point due to the prevalence of carousel and missing trader fraud in Central and Eastern Europe, including in Poland.
In practice, there are key areas in Poland that the authorities wish to focus on including the taxation of foreign companies and VAT fraud. This has been pursued through new compliance regulations and the need for both small and large companies to submit VAT returns electronically.
"While the developments that are taking place are not only as a result of BEPS, with a lot of taxpayers characterising them as local Polish developments, they are always informed by the OECD's BEPS Project," said Rafael Sadowski of Deloitte.
Most of the legislation that will arise from the BEPS programme has yet to be written, so by and large there is little news about when it will likely be implemented. There is, however, movement in transfer pricing (TP): "We have new TP requirements and these are coming into force in two parts," said Sadowski. "The first part, the fiduciary reporting, came into effect January 1 2016, the other regulations [the amendments of TP documentation requirements] will be coming into force next year [January 1 2017]. Previously, Polish transfer pricing documentation requirements deviated quite significantly from the OECD standard this is a major change."
Contact: Joanna Wierzejska, Head of Tax
DZP's Tax Team is composed of tax and legal advisers with qualifications in law and economics. All the team members have gained their experience in leading international advisory firms. The Tax Team partners are renowned specialists: Joanna Wierzejska in transaction advisory and Artur Nowak in tax litigation. Other team members are tax advisers experienced in mergers and acquisitions, tax and customs litigation and issues related to VAT, excise duty and real estate tax.
DZP is the largest Polish law firm. Domanski Zakrzewski Palinka was established in 1993. Since then it has systematically expanded its potential. Its team composed of over 140 experts provides advisory to clients in all sectors, offering them full-range legal and tax advice on all aspects of the law and in all specialisations. DZP handles complex international projects for both Polish and foreign companies. To realise its aim to be the leading independent Polish law firm with an international range, the law firm has built up an extensive network of relationships with foreign law offices.
Ernst & Young Doradztwo Podatkowe Sp. z.o.o.
Rondo ONZ 1
Tel: +48 22 557 7000
Central and Southeast Europe (CSE) Tax Leader
Poland Tax Market Segment Leader
Tel: +48 22 557 7306
Tel: +48 225 577 280
Accounting Compliance and Reporting (ACR)
Tel: +48 22 557 6506
Business Tax Advisory
Tel: +48 22 557 8997
Tel: +48 22 557 7351
Energy Industry Leader
Tel: +48 22 557 7351
Financial Services Industry Leader
Tel: +48 22 557 8997
Global Compliance and Reporting
Tel: +48 22 557 7566
Tel: +48 22 557 7293
Tel: +48 22 577 7339
International Tax Services
Tel: + 48 22 557 7290
Oil and Gas Industry Leader
Tel: +48 22 557 8997
Tel: +48 22 557 7280
Tel: +48 22 557 7198
Tel: +48 22 557 8996
Business Tax Incentives
Tel: +48 12 424 3226
Economic Analysis Team
Tel: +48 22 557 6411
Tax Policy Development
Tel: +48 22 557 7025
People Advisory Services
Tel: +48 22 557 7559
Transfer prices: Renata.Dluska@mddp.pl
Income taxes: Pawel.Mazurkiewicz@mddp.pl
International taxes: Monika.Dziedzic@mddp.pl
Litigation: Alicja.Sarna@mddp.pl, Maciej.Malanicz-Przybylski@mddp.pl
MDDP offers full range of tax services including, among others, M&A related planning and assistance, advisory on cross-border transactions, transfer pricing advisory, tax litigation assistance, employer advisory, compliance and payroll services. Our VAT, international tax and transfer pricing teams are among the leaders on the Polish market.
MDDP has extensive experience working for companies from pharmacy, finance, telecommunications, media, technology, automotive and real estate sector.
Beside tax, MDDP provides comprehensive services in the area of law, business, consulting, outsourcing, financial and accounting, audits, trainings and conferences.
MDDP is an independent firm, established in 2004 by former partners, directors and managers of one of the Big Four firms, which combines international experience and global standards with in-depth knowledge of Polish tax, legal and business environment.
Currently MDDP is the 5th biggest tax advisory firm in Poland with team including 14 partners and over 70 tax advisors, legal counsels and barristers. Total number of employees in MDDP group is over 250.
MDDP is appreciated both among the customers and in the industry as evidenced by consecutive rankings published by the key Polish dailies and international industry magazines.
MDDP received the titles: Poland Tax Firm of the Year (2013) and Poland Transfer Pricing Firm of the Year (2006, 2008, 2012, 2013), according to the ranking of the European Tax Review. MDDP is also classified as the leading Polish tax advisory firm by Practical Law Company, Legal 500, Chambers and Partners, Global Law Experts and Lawyer Monthly as well as Polish professional publications – Rzeczpospolita, Dziennik Gazeta Prawna and Forbes.
Tomasz Michalik has been chosen the best VAT advisor in Poland for the 8th times in the row. He is also the author of the commentary to the VAT Act and a member of VAT Expert Group appointed by the European Commission.
We provide services in Polish, English, German, French, Russian, Spanish and Italian.
|Corporate Income Tax||19%|
|Capital Gains Tax||19%|
|Net Operating Losses (years)|
|Royalties from, for example, patents, know-how||20%||C D|
|Branch Remittance Tax||0%|
A This tax is imposed on dividends paid to residents and non-residents.
B This rate may be reduced by a tax treaty, or under domestic law, if certain conditions are met.
C This rate applies only to interest and royalties paid to non-residents.
D The tax rate may be reduced by a tax treaty or under domestic law if certain conditions are met.
E No more than 50% of the original loss can be deducted in one year.
Allen & Overy advises clients in a variety of tax areas including tax investigations, structured finance, corporate tax, indirect tax, tax litigation, restructuring and investment funds. Professionals at the firm can offer a truly international service through the associated firms worldwide. As in other jurisdictions Allen & Overy's work in Poland primarily focusses on transactional tax issues, such as M&A and LBO deals, and the firm specialises in advising clients in the financial services and information technology sectors.
A key contact at Arena Tax is Aneta Saramak, who leads a team of 17 professionals including herself, of whom two deal with issues relating to VAT and indirect tax, 12 cover corporate tax issues and three deal with tax disputes and litigation.
The firm advises clients primarily in the financial services, information technology, TMT and FMCG sectors on a range of tax issues, particularly specialising in tax advisory services for large and medium sized financial institutions and those involved in financial technology.
A key contact at Baker & McKenzie in Poland is Slawomir Boruc, who leads a team competent in the areas of corporate and personal income tax, VAT, excise duty, tax litigation, and the tax implications of M&A transactions and corporate restructuring.
Chadbourne & Parke in Warsaw is led by Dorota Szubielska, a professional who has extensive knowledge and experience in the area of tax litigation. The firm was well respected for representing its clients during dispute resolution and litigation proceedings. Professionals at the firm have extensive experience in assisting on transfer pricing, corporate income tax, personal income tax and international tax planning.
Clifford Chance's professionals assist clients in a full range of tax matters such as those relating to M&A transactions, business structuring, joint ventures, cross-border transactions, initial public offerings (IPO) and secondary offerings, and tax disputes and litigation.
Crido Taxand, Taxand Poland is jointly managed by founding partners Andrzej Puncewicz and Andrzej Puncewicz. Together they manage more than 80 tax professionals. The firm's strengths include advising clients on all aspects of tax planning, transfer pricing, VAT and indirect taxes, corporate taxation, dispute resolution and litigation support services. Industries the team particular focuses on include real estate, fast moving consumer goods (FMCG), petroleum and gas and energy and utilities.
Through the Taxand network professionals at the firm can offer an international perspective on taxation issues as well as share knowledge to construct the most efficient tax solutions for its clients.
Deloitte's tax practice in Poland is led by Krzysztof Moczulski. Moczulski has more than two decades of experience in the field of tax consulting. He, along with his team, particularly focuses on corporate income tax law, as well as the tax implications of corporate M&A deals.
This year has seen the firm advise clients from individuals to international multinational groups on range of innovative and complex tax issues. The firm primarily advises clients from the financial services, energy and utilities, technology, media and telecommunications (TMT) and healthcare and pharmaceuticals industries, among others, on the full range of tax issues.
Dentons's team in Poland consists of two partners and nine other tax professionals, of whom 10 cover corporate tax, eight cover indirect tax and three who cover tax disputes and litigation.
The firm primarily advises clients in the TMT, manufacturing, healthcare and pharmaceuticals, hospitality and tourism, FMCG and financial services industries. It offers services which include, transactions support, day-to-day tax advice, tax and structure reviews, transfer pricing, and on incentives that exist for foreign investors into Poland.
DLA Piper Wiater in Poland is led by Bartosz Matusik who leads a team of six tax professionals, two of whom cover indirect tax and VAT, two who cover corporate tax, one who covers tax controversy, disputes and litigation, and two who cover tax accounting and compliance.
Domanski Zakrzewski Palinka has two partners and eight other fee earners working in the area of tax, all of whom have experience working for Big 4 firms. The firm is one of the largest dedicated tax practices of any law firm in Poland. The team can offer advice on the tax implications of corporate restructurings, M&A deals as well as offering more general tax optimisation strategies for its clients.
A key contact at the firm is Joanna Wierzejska, and the firm's clients include both Polish and international companies, local authorities, as well as other state institutions and private equity funds.
A key contact at EY in Poland is Jaroslaw Kozinski, the firm's managing partner in the jurisdiction as well as being the tax and law leader for EY in Central and South-East Europe. He oversees a team of 17 partners and 326 other tax professionals, with 31 working in indirect tax, 73 working in corporate tax, 23 advising clients on tax disputes and 129 covering tax compliance and accounting.
EY in Poland offers leadership in all tax disciplines, including corporate tax, indirect tax, international tax, transaction tax and tax-related issues relating to human capital.
FL Tax offers its clients, who include domestic Polish and international public and privately held companies as well as multinational groups a broad range of tax services in the areas of corporate, indirect tax and personal tax among other areas.
Gide Loyrette Nouel offers advice and legal assistance on a broad range of tax issues. This includes financial taxation, international taxation, assistance with corporate restructuring and tax litigation.
Grant Thornton Frackowiak's head of tax is Dariusz Bednarski, who, along with his team of dedicated tax professionals, advises on a wide range of tax matters including M&A transactions, compliance, due diligence, support in tax disputes and transfer pricing. The firm has offices located in five Polish cities, Katowice, Kraków, Warsaw, Wroclaw and a head office in Poznan.
Greenberg Traurig is particularly active in the areas of the tax implications of M&A and LBO deals, corporate and international tax issues, as well as tax dispute resolution and litigation services.
K&L Gates, from its offices in Warsaw, works to offer tax counsel to in a range of areas of tax including international tax planning, assistance with tax controversy, fund management, help with the design and deployment of cross-border transactions so as to be tax-compliant, as well as general personal and corporate tax services.
KPMG in Poland is headed by Peter Kay. He leads a team which offers a full tax and transfer pricing service including advising on the tax implications of corporate restructurings, M&A deals, indirect tax and transfer pricing issues. Through offices present across Europe and the world KPMG offers a truly international perspective and service on various tax issues.
Linklaters's head of tax is Mikolaj Bieniasz, who leads a team which advises clients on all manner of corporate and international tax, gives tax advice about M&A and LBO deals, and are active defending clients during tax litigation. As well as this it offers assistance to companies during business restructuring and advises on transfer pricing and indirect tax including VAT.
Marciniuk & Partners' professionals advise a wide range of clients on issues relating to corporate and personal income tax, VAT, transfer pricing, the tax implications of cross-border M&A, and tax risk assessment analysis.
MDDP's head of tax is Tomasz Michalik, who has been a tax consultant since 1993, and has previously worked with Big 4 firms. Of the 81 tax professionals at the firm, 11 are partners, 25 work in the area of indirect tax, 25 work in the area of corporate tax, four cover tax disputes and 15 cover tax compliance and accounting.
The firm's clients, who range from individual taxpayers to large multinational groups, come from a range of sectors and industries and the firm is capable of offering high quality tax advice on all issues relating to domestic and international taxation.
Norton Rose Fulbright tax team based in Warsaw is led by Marcin Matyka, a professional whose practice focuses on serving clients in the energy, financial services, infrastructure and pharmaceuticals industries.
The team is extremely capable of advising clients with strategic tax planning, cross-border tax issues and representing them during tax disputes and litigation. The team includes six tax professionals, including Matyka, two of whom can advise on indirect tax and VAT, three on corporate tax, two who focus on tax disputes and two who work in tax compliance and accounting. The firm advises both domestic and international clients on all aspects of taxation law.
Norton Rose Fulbright's tax team does not limit its scope of services to transactional advisory and prides itself on the fact that it conducts numerous training sessions, seminars and workshops on tax law and tax issues for its clients.
PwC in Poland's key contact is Tomasz Baranczyk the firm's head of tax and legal in the jurisdiction. He oversees a team of professionals who advise a broad range of clients from multiple industries including financial services, healthcare and pharmaceuticals, TMT, energy and utilities, information technology and software amongst other industries, on a range on the full range of tax and transfer pricing issues.
Sendero Taxperience in Poland is led by Matthew O'Shaughnessy along with four other partners. O'Shaghnessy is the only certified tax expert in Poland to have been born and raised in the UK. Apart from Polish and English he is also fluent in French and previously worked at PwC for 16 years as director of transfer pricing and international tax.
The team at Sendero Taxperience provide tax, legal and accounting services to a diverse client base. The firm is particularly experienced in advising clients in the electronics, automotive, oil and gas and the pharmaceutical industries.
Skarbiec Law Firm is particularly experienced in advising clients with tax requirements relating to internet services, pharmaceuticals, financial services, capital markets, real estate and the international sale of goods and services.
The firm is capable of advising in a number of key tax areas but is particular notable for its international tax management, controversy management, and litigation services.
Soltysinki Kawecki & Szlezak offers assistance on a range of tax issues such as disputes, international tax planning, the tax aspects of business restructuring and M&A and transfer pricing.
Wardynski & Partners is led by Dariusz Wasylkowski and work advising clients in areas such as income tax, VAT, customs and excise, international tax planning and organisation, M&A, restructuring and private equity.
Professionals at Weil, Gotshal & Manges support clients in the tax aspects of private equity, securitisations, restructuring, real estate investment trusts, capital markets and other financing matters. The team also offers support to clients during audits, dispute resolution and litigation proceedings.
White & Case tax practice in Warsaw offers a wide range of tax services including international tax planning and compliance, advice on the tax implications of M&A deals and cross-border transactions, tax controversy, dispute resolution and litigation and audit support services.
|Tier 1 - Poland|
|Tier 2 - Poland|
|Crido Taxand, Taxand Poland|
|Tier 3 - Poland|
|Baker & McKenzie|
|Chadbourne & Parke|
|Domanski Zakrewski Palinka|
|Grant Thornton Frąckowiak|
|Norton Rose Fulbright|
|Wardyński & Partners|
|Tier 4 - Poland|
|DLA Piper Wiater|
|Marciniuk & Partners|
|Soltysinki Kawecki & Szlezak|
|Weil, Gotshal & Manges|
|White & Case|
|Tier 5 - Poland|
|Allen & Overy|
|Gide Loyrette Nouel|
|Skarbiec Law Firm|