World Tax Reviews

Advicero Nexia

Advicero Nexia, currently a team of 40 professionals. The team also has a solid advisory focus on transactions, share and asset deals, and transactional advice. The firm also provides tax services for Global Mobility, advising international law for private clients and companies setting up a permanent establishment in another country or seconding employees.

Throughout the research phase, the firm assisted a pan-European multi-technology renewable energy developer, owner, and operator in determining the best structuring model to match all commercial aspects of the anticipated investment and development. Additionally, the team supported in the development and implementation of a model for numerous entities producing electricity from renewable energy sources to comply with outstanding non-fiscal tax responsibilities including record keeping, registration, and declaration for exempt entities.

Manager Tomasz Kotoliński and Tax Supervisor Izabela Gutowska joined the team in July and January, respectively.

AJ Żmuda-Trzebiatowscy Doradztwo Podatkowe

AJ Żmuda-Trzebiatowscy Doradztwo Podatkowe is an independent tax advisory company located in warsaw established in March 2021 by a former Tax managing partner and head of transfer pricing at Arena Tax Joanna Żmuda-Trzebiatowska, and Andrzej Żmuda-Trzebiatowski, are supported by a team of seven professionals with a focus on transfer pricing and advisory on international tax.

During the research period, the firm aided with the tax relief implementation of a publicly traded game development company.


ALTO Tax is a market-leading expert within the ALTO Group, one of Poland's largest consulting businesses, offering complete advisory and outsourced services across four Service Lines including Tax, Legal, Accounting & Payroll, and Technology. The company has approximately 160 workers and over 110 experienced professionals including tax consultants, advocates, attorneys-at-law, and certified accountants. Sylwia Kulczycka is a key member of the team.

Throughout the research period, the team advised a real estate corporation on the acquisition of assets and non-assets from another entity in the same industry. Furthermore, the team assisted the owners of REMER ,a leading provider of telecommunications solutions on the acquisition of 100% of its shares by Cellnex Poland, a subsidiary of the Spanish Cellnex Group , a leading operator of wireless telecommunications infrastructure in Europe.

Rafał Tołwiński , Partner, and Piotr Szeliga, Manager from E&Y joined the company in 2022, while Piotr Wołkowicz , Senior Manager, and Karolina Donowska Senior Manager left for Deloitte and PwC, respectively.

Client feedback

“I very much appreciate the skills and approach to tax litigation of the key person in this area at their firm - manager Dominik Niewadzi.”

“Opinions are always well prepared and supported by consultations and clear explanations and an action plan.”

“They answers for any questions quickly and completely. The reviews are comprehensive.”

“Good price for high level value.”

“Great support on negotiations on tax clauses and possible tax burden effects after the acquisition.”

“Understanding of customer / industry needs. Tailor-made service.”

“ALTO has a very good knowledge about the tax issues plus an experience in the insurance sector.”

“Comprehensive report with immediate response for all questions.”

“Knowledge of the specifics of the insurance market. Effectiveness  (won court cases).”

“ALTO won the case.”

“Professional, Pro-active, Expertise.”

“Professionalism, expertise, proactivity, communication.”

“ALTO for our question respond quickly which is important for us to do business to make decision on time. ALTO provide us and sent alerts when the low are changing and knowing us as a company describe the most important regulation which can be influence on our business. In Poland for past few years low changing in every month therefore it is important to be informed on time.”

“Searching for best solutions and recommendations in the world of uncertainty.”


Andersen in Poland is a team of over 130 experienced experts, including tax consultants, lawyers, economists, and accountants, spread over three offices in Poland. The Tax team in Poland consists of more than 30 specialists supervised by 7 Partners and offers a full range of tax services. Andersen in Poland collaborates with Andersen Global, a major global advisory firm, allowing Polish offices to function abroad.

During the research period, the firm advised Unimot Group in the acquisition of Grupa Lotos and PKN Orlen's fuel storage and bitumen disinvestment operations. Furthermore, the team provided tax assistance to the Polish National Committee for the United Nations Children's Fund UNICEF.

Rafał Gorczyca, a partner at Philips Domestic Appliances, and Mariusz Aleksandrowicz, a partner at FKA Furtek Komosa Aleksandrowicz, joined the firm in 2022 and 2023, respectively.

Client feedback

“Professionalism, pro-client approach, provision of on-goiing information of progress of services, seeking for feedbeck, open for discussion.”

“They respond quickly to requests, and provide professional and knowledgeable replies, taking into account the differing requirements across borders.”

“Good contact, quick response.”

ATNEO Doradztwo Cło Podatki Prawo

The newly established firm in 2018 has developed its niche tax practice focusing on integrated customs and tax advisory services. The firm typically assists international companies with high exposure to customs and tax issues. Some key sectors the team has experience in are transport, logistics, aviation, FMCG, military, chemicals, tobacco, electronics, and automotive. The three key individuals leading the firm are tax partners Sylwester Witalis, Rafał Pogorzelski, and Piotr Pogorzelski.

The team recently provided Integrated tax and customs advisory, all of which are confidential.

Mariusz Misztela, Senior Expert from the Ministry of Finance, and Mateusz Sasinowski, Senior Tax Consultant from CRIDO, respectively, joined the team in January 2023 and August 2022.

Client feedback

“Extensive knowledge in the field of tax and law, expertise and professionalism in approaching the topic and the client. Broad analysis of the problem. Taking care of the client from the very beginning to the end of the case and monitoring needs and changes after the event.”

“Each analysis undertaken by Atneo is carried out reliably and very professionally. Expert opinions are clear and do not require additional translation. We know that we can rely on the expertise of Atneo employees.”

“The ATNEO team has professional knowledge and experience, always tries to see the risks and verifies the Company's business opportunities.”

“Professional approach, good summary of findings, Clear presentation.”

“Proficiency and timeliness.”

Baker McKenzie

The Tax group at Baker McKenzie in Warsaw is led by Sławomir Boruc and Katarzyna Kopczewska and consists of 12 experienced tax consultants, lawyers, and economists who provide comprehensive advice and service on national law and EU regulations. The team specialises in tax litigation and disputes, and it has extensive experience in transactional tax, cross-border restructuring, real estate, and individual taxation.

During the research period, the firm advised Google on the acquisition of The Warsaw HUB office complex, which is located in the Wola neighbourhood of Warsaw. Furthermore, the team advised Equinix, Inc., the world's premier digital infrastructure firm, with the tax structuring of a limited liability partnership joint venture with GIC, SINGAPORE'S sovereign wealth fund.

Filip Łajkowski, a Crido Associate, joined the business in May 2022.


The international law firm has a professional tax practice handling various complex tax matters, including advising on tax structuring, transactions, dispute resolution, cross-border advisory, and more. The team comprises ten lawyers and tax advisers, led by firm partner Andrzej Pośniak.

During the research phase, the firm advised Grupa Azoty Polyolefins S.A. on the tax consequences of CEE's largest chemical sector investment. Furthermore, the team advised Saipem Limited on tax concerns relating to the Baltic Pipe, an inter-European gas route connecting Norway and Poland.

Client feedback

“They are technically excellent, responsive and affable.”

“Responsive, knowledgably and commercial approach.”

“Availability, knowledge and courtesy.”

“The tax team is very competent and efficient. They have a very professional attitude and are extremely knowledgeable.”

Crido Taxand

The tax team at Crido consists of approximately 140 tax experts and is led by partners Roman Namysłowski and Andrzej Puncewicz. It offers comprehensive tax advisory services in international tax, transfer pricing, personal and corporate income tax, disputes, indirect tax, and tax technology solutions. Jan Furtas has been the partner in the Litigation team, while Ewelina Stamblewska-Urbaniak is the leader of the TP Team.

During the research phase, the company aided Topaz sp. z o.o. with the implementation of the so-called Estonian CIT to one of the leading FMG distributors. Furthermore, the team advised Cromwell Property Group on Polish withholding tax and the position (substance, beneficial ownership) of foreign group entities under Polish WHT legislation.

Many partners and managers were hired, including Tomasz Bartoszek, Partner from JP Weber, in January 2022, and Michał Panek, Manager from ALTO, in March 2022. Klaudia Kądrowska, Manager, left to Kadrowska Law&Tax in February 2022, and Patrycja Saul, Manager, left to EY in June 2022.

Client feedback

“I assumed Big4 is Tier 1, and Crido is right next to them.”

“Crido is a recommended firm in the field of transfer pricing, as it has been repeatedly recognized in rankings for its activities and specialists in this field.”

“Experts are active in the transfer pricing forum at the Ministry of Finance.”

“Creative, pro-active litigation team,  trying to find "out of the box approach" solutions in the most difficult cases, but at the same time they try to finish the case in the best way for the client (even if it is not the best option for advisory firm).”

“Crido Taxand is represented by very competent and professional advisors. They possess impressive knowledge.”

“Ability to advice very quickly (responsiveness), out of the box thinking, ability to share perspective of authorities on given transaction.”

“Professional service, good communication with client.”

“Crido presented an interpretation of the law that was confirmed in both instances of the court. Crido's proposed interpretation was favourable to us and, consequently, the negative opinion of the tax authorities was overruled.”

“Vast knowledge on ICT sector, ability to dive deeper into technical aspect on VAT cases in ICT sector, flexibility, strategic focus, ability to see to general picture.”

“Comprehensive services offered;- tax specialists from all tax areas available to consult / advice on specific matter in tax audit (e.g. TP), good technical skills, open - minded; flexible approach.”

“Timely and accurate process management, satisfactory results will all amounts successfully reclaimed for our clients. Good level of knowledge and effective cooperation with the Polish Tax Authorities.”

“Professional approach, tax / valuation / TP / litigation support – multidisciplinary, hands on approach, communication, responsiveness.”

“Very good knowledge concerning legal TP requirements. Timely service.”

“Practice application in other real estate companies, detailed discussion over figures to put in the report.”

“Reliable, knowledgeable, efficient.”

“Comprehensive knowledge, reliability, certainty and effectiveness, individual approach to client, punctuality and speed of action, comprehensive problem solutions.”

“Very flexible, agile and always ready to provide information and support within tough deadlines; deep analysis of a matter and ability to story tell it in language familiar to non-tax experts.”


Deloitte, one of the Big Four accounting firms, is highly recommended for its tax practise. It is one of Poland's largest, with over 192 tax experts spread across nine offices, allowing it to provide a full spectrum of tax and legal services, including difficult cases. The team has extensive expertise assisting MNEs, family businesses, individual customers, HNWIs, and public institutions. Krzysztof Gil, a partner and indirect tax specialist, is an important individual within the firm.

Throughout the research period, the team provided Advisory services in connection with the development of Poland's first or one of the first true worldwide Family Offices with such large assets. Furthermore, the team represented a taxpayer in negotiations with tax authorities and an administrative court, identifying the potential for the Client to receive additional funds, and preparing and justifying a unique stance.

In January 2023, the company hired directors Krzysztof Mazurek and Kurzawska-Puchała Katarzyna.


Dentons is widely regarded for its unique tax practice, which advises on litigation and tax disputes, compliance, and other non-contentious tax matters. Three partners, five counsels, and 14 associates and consultants make up the team. Cezary Przygodzki, partner and head of tax, is a major figure within the firm.

During the research period, the firm provided tax and legal guidance to EPAM Systems, a worldwide digital transformation services provider, on a planned intra-group restructuring and merging of two Polish companies. The team also provided tax guidance to a multinational home improvement supplies retailing company, OBI, about the company's status in the context of Polish withholding tax.

In May 2022, Jędrzej Figurski, Senior Associate, went to Ozog Tomczykowski , while Tomasz Kolarczyk, Senior Associate, left for Asahi Europe & International (food & beverages company) in October 2022.

Client feedback

“Attention to detail, extensive experience in real-estate transactions, quick thinking.”

“The Dentons team are extremely knowledgeable and provide timely practical advice not only on the workstreams requested but on other potential tax landscape changes that can affect our business. The team understand our business and are proactive in their approach.”

“Did the work on time, provided good feedback.”

“Very professional team.”

“Practical and quick reply.”

“They bring great expertise with very good communication skills to support us in creation of documentation for our transfer pricing policies. They are detail oriented, have very high adaptability skills to understand our business combined with high ethical standards.”

“Very attentive and knowledgeable on the subject in question. Punctual and dedicated service to the client.”

“They are responsive, knowledgeable and take a commercial approach to (tax) risks which is key to our business.”

“Willing to support the client to the extent possible and very responsive.”

“A lot of experience, deep knowledge of the market, very commercial and pragmatic approach, full coordinating the deal together with the legal team.”

“Excellent knowledge of tax law. Very professional. Very fast response.”

“We changed the company to Dentons as the previous company was not leading the case toward positive resolution with TAX Office dispute.”

DLA Piper

DLA Piper's Tax practice in Poland advises Polish and international clients on domestic and cross-border transactions, as well as other practice areas such as restructuring, due diligence, compliance, M&A, financing, and real estate. The nine-person team is headed by partner Bartosz Matusik, partner Łukasz Dynysiuk, and supported by senior associate Sławomir Mikołajuk.

During the research period, the firm facilitated AXA SA with buyer's insurance of W&I in the context of a merger and acquisition transaction. In addition, the team advised PFR Ventures on its investment in two private equity firms, Northzone Growth L.P. of Jersey and Beechbrook of the United Kingdom.

Client feedback

“DLA Piper Poland is top notch tax advisor covering corporate, personal, international taxation and customs issues. Practical advice, always on time, business-oriented. A reliable and outstanding partner in Poland.”

Domański Zakrzewski Palinka

Domanski Zakrzewski Palinka offers a full range of legal services, including tax consultations. The team of 15 practitioners, distinguished on the tax advisory market by its strong specialisation in M&A, restructuring and tax planning, Private Clients advisory, as well as one of the strongest tax litigation practises, covers all tax compliance and dispute resolution practises. It also advises MNEs, small enterprises, family offices, and individual customers on M&A, tax optimisation, tax proceedings, and help during tax audits. Joanna Wierzejska and Artur Nowak are the practice's two partners.

Case studies show the firm recently advised on several complex transactional and general corporate tax matters, all of which remain confidential.

Enodo Advisors

Enodo Advisors is a tax consulting firm that assists clients with all aspects of taxation, including indirect taxes (VAT, excise, and customs), income taxes (personal income tax, corporate income tax), transfer pricing, tax processes and court disputes, and international taxes. The team of 30 specialists provides services to the top Polish and foreign corporations operating in Poland and around the world. Izabela Ścierska-Kulma , Director, is an important person within the company.

During the research period, the firm aided MOD21 Sp. z o.o. and Erbud S.A. with an analysis of the tax repercussions of cross-border business integration in the fields of transfer pricing and corporate income. Furthermore, the team assisted a Swiss firm that is a leader in the development of equipment for the production of household items with the VAT refund application process.

Bartosz Bołtromiuk, Director, joined the firm in June 2022.

Client feedback

“Long term cooperation with the company's leader - tax advisor Iza Ścierska-Kulma - gave me reasons why I have chosen this ranking.”

Gekko Taxens Doradztwo Podatkowe

Gekko Taxens Doradztwo Podatkowe, founded in 2017, is recommended for its comprehensive tax services, which include VAT, corporate tax, tax compliance, tax planning, dispute resolution, and tax due diligence. It focuses on automotive, leasing, media and entertainment, medicines, and government agencies. The three co-founding partners are Agnieszka Bieńkowska, Marta Szafarowska, and Małgorzata Sobońska-Szylińska, who oversee a team of 26 people, including 5 partners and 21 fee earners, 10 of whom are licenced tax advisors.

During the research period, the firm assisted Polish municipalities with VAT on human aid efforts relating to Ukraine's war and the energy crisis. In addition, the team aided a group of some of the largest global firms in the logistics sector with the implementation of the 'Polish Deal' tax reform.

Maciej Gierada, Senior Manager at EY, joined the firm in September 2022.

Client feedback

“I can honestly recommend Gekko Taxens Doradztwo Podatkowe as they are always providing us with high quality support. Service is always provided on time, recommendations are clear and comprehensive. Very good knowledge of Polish jurisdiction and our sector.”

Grant Thornton

Grant Thornton employs over 900 professionals across eight offices in seven different cities. Almost 70 of these are exclusively engaged in tax, providing clients with a wide range of services such as ongoing tax advisory, transfer pricing, tax audit, tax proceedings, tax compliance, generation and verification of Standard Audit File for Tax , VAT registration, applications for tax incentives, and applications for interpretation to the Minister of Finance. Dariusz Gałązka, Partner, is a key person at the firm.

Case studies show the firm recently advised on several complex transactional and general corporate tax matters, all of which remain confidential.

In November 2022, Krystyna Szydłowska, Director (TP Practise) from the Ministry of Finance, joined the firm.

Client feedback

“Professional, good service for fair price, timing.”

“They are very professional, have great knowledge in the field of tax, understand the client's needs, act very quickly and efficiently, are definitely better than the Big Five companies with which I had the opportunity to cooperate and have much lower fees than they.”

“Their experience, substantive knowledge and unique approach to the client meant that they could support us in implementing the strategy and achieving goals.”

“Very good legal and Tax expertise, bilingual (PL + EN), fast response times, competent staff, good work organization.”

“They are very professional, have great knowledge in the field of tax, understand the client's needs, act very quickly and efficiently, are definitely better than the Big Five companies with which I had the opportunity to cooperate and have much lower fees than they.”

Greenberg Traurig Grzesiak

Greenberg Traurig is recommended for its comprehensive tax services. The practice specializes in Transactional tax advisory, Tax controversy & litigation, Corporate Restructuring, Tax planning, and Capital markets. Partner Marek Kozaczuk leads the Warsaw-based Tax team.

Over the research period, the firm advised Allianz in the acquisition of Aviva Poland. Furthermore, the team represented Agora S.A. in the acquisition of a 40% stake in Eurozet sp. z o.o., as well as the negotiation of the shareholders agreement executed with its majority shareholder, SFS Ventures s.r.o., with its registered office in Prague, Czech Republic, governing the cooperation of both Eurozet shareholders.

Associate Mateusz Rogulski joined the business in April 2022 from EY's transactional advising tax practise, and Junior Associate Anna Lewandowska joined the team in May 2022 from KPMG.

Client feedback

“Very solid expertise and long-lasting experience.”

“GT has the right expertise in-house for our questions, and brings us tailored advice.”


The InnsideTax team, formerly a Team of NGL Tax, is a tax advisory boutique that specializes in advising the renewables industry, including ongoing tax advisory and transaction M&A support for both the sell and buy side. Bartosz Sankiewicz ,Partner  is a key individual at the firm.

The firm provided confidential transaction support advice to a number of organizations over the course of the research period.

Consultants Adam Kopczyński and Aneta Niemowna joined the firm in 2022.

Kochański & Partners

Kochański & Partners has renowned expertise in various tax practice areas, including tax planning, tax structuring, international taxation, tax litigation, customs law, tax compliance, transfer pricing, and accounting. The tax team comprises ten practitioners, led by partner and head of tax practice Agata Dziwisz-Moshe.

The tax practise recently offered comprehensive tax advice to GFT Poland, including contract structuring for the management team.Furthermore, the team advised Oxenwood Real Estate LPP on the acquisition of the DHL logistics hub in Radzymin, 30 kilometres from Warsaw.

Client feedback

“Detailed determined rigorous.”


KPMG Poland is part of KPMG’s global professional services network, advising Polish and international companies and institutions from all sectors of the economy. The tax department is one of the largest in Poland, with around 600 members including nearly 150 tax advisors and over 50 lawyers, legal advisers, and statutory auditors across seven offices. The team provides the full scope of tax-related services and works with other departments, including audit, assurance, business, accounting, and bookkeeping. Partner Paweł Barański is the head of the tax and legal department and a member of the KPMG board in Poland.

Case studies show that the firm has advised on several complex tax advisory and advanced pricing agreements over the research period, with all clients remaining confidential.

Client feedback

“Knowledge is good.”

“Detailed approach to specific issues, quite long waiting for an answer, usually additional remuneration for a complete solution to the problem.”

MDDP Michalik Dłuska Dziedzic i Partnerzy

MDDP’s tax practice is highly recommended for its full scope of tax services. It assists in all tax areas, including contentious, non-contentious, domestic, and cross-border cases. The practice has separate teams for VAT, M&A, private clients, tax disputes, transfer pricing, and real estate. In addition, 13 dedicated partners advise on various tax matters, totaling over 140 tax professionals. Tomasz Michalik, the partner, is a key member of the firm. MDDP Transfer Pricing Team with over 50 experts is led by Partner Magdalena Marciniak.

During the research period, the company represented a significant multinational transport and logistics organisation in proceedings to determine tax obligation in connection with a non-arm's length remuneration established between connected parties. Furthermore, the team advised one of the major private investors and managers of private equity assets and real estate in Central and Eastern Europe in determining the transaction's remuneration split between the Company and its affiliated subcontractors.

Client feedback

“There are leading professionals on the market in the field of indirect tax (in particular, Tomasz Michalik).”

“They normally attend the emails in a quickly way. They are willing to help you. They understand your concerns and try to solve them. They have expertise in its transfer pricing issues.”

“Speed and precision of advice.”

“Professionalism, expert advice, punctuality, a wide range of services.”

“MDDP's staff performing the service apart form being high qualified and competent is really flexible and can adapt to the business needs of the customer.”

“High-quality feedback, fast reaction to my needs, excellent communication.”

“Ability to prepare a comprehensive tax analysis of the issue from the perspective of all taxes (MDD has experts in every field); fast implementation of commissioned projects and flexibility in cooperation with the client as well as excellent ongoing communication (customer is kept updated about progress, prompt responses to all queries).”

“Professional, highly skilled, great knowledge, timely, good relationship.”

“The company is a professional partner that helped with its know-how and experience to avoid additional tax imposed by the tax authorities.”

“Focus on details, good communication, early warning about the issues and changes in the law.”

“Advisors working at MDDP are always very well prepared for the conversation. They analyse the problem thoroughly and reliably. They are very good specialists, which is confirmed by our long-term cooperation.”

“Understanding client's need and business environment it works with. concise, specific advisory, transparent presentation of risks and existing solution options. Regularly informing about changes in legislation/regulations and their consequences.”

“MDDP company has much experience in preparing market comparison and comparative analysis requested by tax authorities.”

“Excellent research of economic surrounding (described ion documentation) of the company with reference to local and global reports.”

“Updated knowledge, consulted on a continuous basis with tax authorities, alerting the clients about changes of regulation and deadlines.”

“Accuracy, reliability, perfection in the approach to the problem. In each case, taking care of the topic comprehensively and multi-threaded until a satisfactory result is obtained.”

“The people why are cooperated with us are really professional. They are always perfect prepared on the meeting and ready to listen our problems and needs. They always can find the best solution.”

“Reply of all my questions and doubts, always on time, reminding about all deadlines. I like to work with them, they are very helpful.”

“Expertise services on timely basis.”

“Good professional capacity.”

“MDDP proved to be not only a tax advisor but also a business partner understanding our business.”

Olesiński & Wspólnicy

Olesiński i Wspólnicy tax practice is known for its holistic approach with a comprehensive business support by combining tax knowledge with a legal basis and has been operating on the market for 18 years. The team has 32 specialists in the tax department, including three partners with offices in Wroclaw, Warsaw, Gliwice, and Krakow. Tomasz Galka, the partner, is a key individual at the firm.

During the research period, the firm represented an automobile industry supplier in tax disputes with the Director of National Tax Information on becoming eligible for Guaranteed Employee Benefits Fund subsidies to the salaries of staff members. The team also provided tax and legal advice to Burda Media Polska ,part of one of the world's major media conglomerates in its purchase of shares in one of its main competitors in the Polish market, Edipresse Polska S.A.

Among the consultants hired, Buczek Ewa, Senior Consultant from EY, joined the team in August 2022, while Niedźwiedzki Wojciech , Manager, left in August 2022.

Client feedback

“They deliver highest quality services; they understand business environment as well as tax regulations. The communication and collaboration with them is very smooth and efficient at the same time.”

“Reliability, knowledge, professionalism, comprehensive support in the field of transfer pricing.”

“Timely cooperation, flexibility, some individuals are highly skilled and intelligent.”

“Accurate, meticulous, substantive.”

Ożog Tomczykowski

Ozog Tomczykowski is a respected and reputable firm in the Polish market, with a tax practise currently comprised of 19 devoted tax specialists managed by an important individual and managing partner Anna Turska-Tomczykowska. It has a diverse client base that includes manufacturers, healthcare, FMCG, automotive, financial services, real estate, transportation, and logistics.

During the research phase, the team planned and performed a reorganisation process for a well-known hotel and property firm with a PLN 1 billion valuation in order to prepare for an initial public offering and acquire financing from a bank consortium. Furthermore, the team defended a mushroom farming client in processes ranging from a tax inspection to a favourable judgement by the Supreme Administrative Court in which the overpaid tax was refunded with interest.

Wojciech Niedźwiedzki, Managing Associate from Olesiński&Wspólnicy, and Adam Trawiński, Managing Associate from the Ministry of Finance, are among the many associates hired in September and March 2022, respectively. Katarzyna Karpiuk and Michał Kulczycki , Senior Associates, left the firm in July 2022.

Client feedback

“The team is totally dedicated, thorough on all projects and has very deep tax expertise. The team always puts the client first. The course of long-term cooperation allows us to recommend Ożóg Tomczykowski as a specialist in tax field and a trusted partner. Tax practice as well as advisors belonging to this practice should be awarded in such a prestigious ranking as ITR World Tax. Their strengths are practical remarks, good communication skills, responsibility and quality of work. I am impressed with their tax knowledge and the solutions they offer.”


The Polish law firm offers a full range of tax services covering contentious and non-contentious matters. The tax team typically assists its diverse client base with international tax planning, transactional tax, restructuring, cross-border advisory, and dispute resolution. Artur Plutowski is a key individual within the tax practice.

During the research period, the company advised Vivion with initial tax due diligence and tax structuring on two transactions involving the purchase of apart-hotels. Furthermore, the team advised ING Bank on the financing and tax aspects of KGAL Fund's acquisition of an office building in the major industrial city of Łódź.

Piotr Prokocki, Vistra's Head of Tax, was hired in February 2023.

Client feedback

“Responsiveness, quality.”

“They are very hands on and very knowledgeable on Polish tax.”

“Professional service, commitment, punctuality of services.”

Podatki Na Zdrowie

The Polish law firm offers a full range of tax services with expertise in VAT carousels, assistance before courts, tax and duty office, assistance in procedures related to penal fiscal law, PIT and CIT, and issues related to health & social insurance. The tax team is made up of two people. Radosław Maćkowski and Magdalena Pikuła are key individuals within the tax practice.

During the research period, the firm provided with VAT support in the case of an international transport company seeking a VAT refund. Furthermore, the team supported in the implementation of eCIT, also known as Estonian CIT, in a Polish insurance broker.

PragmatIQ Kancelaria Prawna

PragmatIQ was established in 2010. Three partners Rafał Szymkowiak, Wojciech Kaptur, and Dominika Jaszczyk, head the Tax team consisting of 18 lawyers and tax advisors. The Polish law firm offers a full range of tax services with expertise in Transactional tax and Taxation of a corporate reorganization, Taxation of private wealth and business succession, Transfer pricing, Tax proceedings and tax disputes, Ongoing tax advice, and compliance and IP Box.

During the research period, the company supported Romgos Group, one of the major firms that realises pipeline projects that are strategically vital for Poland (including the Baltic pipe), on complicated tax issues related to transfer pricing agreements between the group's companies. Furthermore, the team advised GetResponse Group, the world's largest online marketing software for businesses and a 2022 Forbes Diamond, on the tax implications of introducing the Employee Stock Option Plan  based on subscription warrants for GetResponse's key staff.

Client feedback

“Very quick reaction time, professionalism, wide team skill set.”

“Professional attitude, knowledge, accuracy, fast feed-back.”


Over 600 tax experts, including 129 certified tax advisors, 30 legal counsels, 18 advocates, and 4 statutory auditors, make up the PWC team in Poland. Transfer Pricing, Indirect Tax, International Tax, Litigation and Dispute Resolution, Human Resource Services, Tax Management and Accounting, Digitalization of Taxes, and Legal are the primary areas of focus. They work for all sectors, but give the financial services, real estate, retail and consumer products, pharma and healthcare, energy, and public sector their top priorities.

The firm provided confidential transaction support advice to a number of organizations over the course of the research period.

In May 2022, Mariusz Ignatowicz Partner departed for Vialto Partners.

Radzikowski Szubielska & Wspólnicy

The Polish law firm has an experienced team of lawyers specialising in complex litigation and tax dispute work. Other tax domains of the firm include general corporate tax, VAT, customs duties and wealth tax. The firm has experience in various industries including banking, investment funds, real estate, distribution and manufacturing, oil, gas, mining and energy. Senior partner Dorota Szubielska and partner Piotr Karwat are the key points of contact at the firm.

Throughout the research period, the firm has advised on several complex restructuring and tax matters, all of which remain confidential.

Client feedback

“The entity demonstrates high knowledge and experience.”

“Creativity in searching for most effective solutions complying with local tax regulations.”

“Excellent legal advice, litigation strategy and representation.”

“Very good knowledge of legal regulations. High effectiveness.”

“Excellent litigation strategy and representation in court.”

Rödl & Partner

The Polish law firm has an experienced Tax team of over 90, including 42 tax advisors. The group specializes in VAT, CIT, PIT, International tax law, transfer pricing, customs, reliefs and grants, real estate tax, and MDR. Katarzyna Judkowiak and Monika Spotowska are the key members in the firm.

Throughout the research period, the firm has advised on several complex transactional support to an IT major and tax compliance matters to a global luxury major, all of which remain confidential.

Client feedback

“Professional, broad expertise, good communication.”

“Easy contact, fast response, knowledge about transferring prices.”

“Professional support, good contact, productive discussion.”

“It was very professional cooperation. Everything was on time with very good quality.”

“Detailed analysis of transfer pricing issues, knowledge of the procedure and regulations in force in Poland. Conscientiousness in performing tasks.”

“Roedl & Partner's advisors are always well prepared for meetings, during which they explain exactly where we are and always have already prepared proposals for approaching the problem.”

“Quick recognition of customer needs. Concentration on minimizing tax risks.”

“Rödl & Partner is always up to date with the latest legislation and proactively informs us about relevant changes.  They are a good advisor and always have solutions ready. The required documents are always very well prepared and communicated deadlines are always met. As the consultants at Rödl & Partner speak very good German, there are no language barriers.”

“Accurate, fully adapt to the needs but also the pace of the customer.”

“Competence, knowledge, professionalism.”

“Reliable / Feedback / Support on time / quick response to our questions on local or group level.”

“Good communication on local level (to the responsible in Poland and to group-tax function at the headquarter in Switzerland) / reliable information / just in time feedback etc.”

“Very professional and pragmatic approach to handle very big clients / groups and VAT projects, very fast in implement and absorb new regulations (for example e-invoicing).”

“Reliable / just in time delivery / positive feedback from local responsible ref. support etc.”

“Very professional, friendly and competent advice in all matters of polish tax law.”

“Professional analysis of each case with the proposal of the best solutions for the client. Reliable risk assessment that allows you to make the right management decisions.”

Rymarz Zdort Maruta

As part of Poland's leading M&A law firm, Rymarz Zdort Maruta's tax team has extensive experience with the tax aspects of M&A transactions and other business reorganizations, such as demergers (spin-offs), transfers of businesses and organized parts thereof, cross-border transactions, corporate restructurings, IPOs and SPOs, and the development and operation of tax grouping structures. The team is led by partners Leszek Tokarski and Robert Krasnodebski.

Throughout the research period, the firm advised the ALSEVA Group sellers on an investment agreement with SUNLY, portfolio of offshore wind projects. Furthermore, the team advised Bank Millennium on the consolidation of its brokerage business into the capital group.

Client feedback

“Responsiveness and clear message.”

Sołtysiński Kawecki & Szlęzak

The full-service law firm is one of Poland's oldest established tax practices. The team is experienced in assisting clients with tax audits, transactions, compliance, indirect tax, international tax, tax planning, dispute resolution, litigation, and tax mediation. Senior partner Jarosław Bieroński leads the team, including partners Sławomir Łuczak and Piotr Andrzejak and a  group of 22 dedicated tax practitioners.

During the research period, the firm provided comprehensive tax guidance to Eurocash S.A. in a number of reorganisation activities involving the process of separating the retail and wholesale operations and preparing the retail business for prospective sale. Furthermore, the team provided tax advice on domestic and international taxation of income made in Norway and Poland by Polish MDs engaged at a hospital in Norway, as well as with dual tax residence in Norway and Poland.

Client feedback

“Professional approach and expertise.”

SSW Pragmatic Solutions Spaczyński Szczepaniak Okoń

The tax practice is recommended for its comprehensive tax advisory services. It is experienced in assisting clients during tax audit proceedings, litigation, tax controversy, restructuring, and transactional tax matters. In addition, SSW's tax lawyers are experienced in representing clients before the tax authorities and the Polish courts. Patrycja Goździowska and Tomasz Wickel are the practice's co-heads, leading the team including partner Łukasz Karpiesiuk.

Over the course of the research, the firm created a thorough report detailing the principles of computing various sorts of income produced by persons, Polish tax residents, in connection with investments made through a foreign investment bank, Saxo Bank. Furthermore, the team assisted CITI Bank with the tax structuring (including VAT) of a complex project for the relocation of employees of a company's Ukrainian branch to Poland and the organisation of their remote work from Poland, as well as a model for settling expenses incurred by the Ukrainian company.

Partners Aleksy Miarkowski and Robert Jaszczuk left the firm in 2022, while partner Marek Firlej joined.

Client feedback

“Insight, explaining complicated matters to the client, unconventional approach, extensive experience.”

“Very responsive, very pragmatic, good understanding of the business case, capability to find workable tax optimization structures over various jurisdictions, aligning the input from different jurisdictions.”

“Reliable support.”

Tax & Art

The firm  Tax & Art was formed by former Big Four and magic circle employees in  2016. Wojciech Pietrasiewicz is the partner leading the practice. The team assists clients from various industries and has gained extensive experience in sectors such as sports and entertainment, life sciences, media, and advertising, real estate, and FMCG, with product specializations including VAT, tax controversy, transfer pricing, and R&D, as well as tax issues related to media and marketing activities.

Case studies show that the firm recently provided litigation and TP documentation assistance to prominent firms, all of which are confidential.

In January 2022, Michał Pysiewicz ,Associate joined the firm.

Client feedback

“The team is very competent and up to speed with transactional standards in particular areas. They provide timely, precise and concise practical advice that helps us close particular matters quickly. They are very responsive and have great communication skills.”

“Exceptional punctuality, precision of opinion, availability and knowledge. Professional interpretation of tax regulations. Tax and legal expert in the field of culture.”

“Highly competent and professional. They do provide solutions for issues presented.”

Wardyński & Partners

The full-service law firm is recognized for its highly competent tax practice. The tax team assists on matters such as M&A and restructuring, litigation, international tax, private client, and tax issues related to new technologies. In addition, the team has gained professional advice on innovative technologies such as blockchain. Three partners and three senior associates specialize in tax, with senior partner Dariusz Wasylkowski leading the practice.

During the research period, the company served as Polish tax counsel to a Client involved in the private student housing sector in the first step of the sale of a portfolio of private student housing. In addition, the team assisted a Lithuanian investment fund on the acquisition of a retail property portfolio.

Maria Kotaniec, Attorney and Tax Consultant joined the firm in December 2022.

Client feedback

“Quality of delivered memo, focus on practical aspect of the memo, flexibility when it comes to organization of ad-hoc meetings.”

“This firm has been very responsive, knowledgeable, and timely in assisting our organization with tax issues in Poland.”

“They have proactive approach and business acumen whenever complicated tax issued are discussed.”