{"id":2,"date":"2023-02-03T12:27:29","date_gmt":"2023-02-03T11:27:29","guid":{"rendered":"http:\/\/new.zimny.eu\/?page_id=2"},"modified":"2026-05-21T08:07:31","modified_gmt":"2026-05-21T06:07:31","slug":"en","status":"publish","type":"page","link":"https:\/\/zimny.eu\/index.php\/en\/","title":{"rendered":"EN"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;header&#8221; _builder_version=&#8221;4.27.4&#8243; background_image=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2025\/05\/biuro2-scaled.jpg&#8221; background_position=&#8221;top_center&#8221; background_vertical_offset=&#8221;15%&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; admin_label=&#8221;row&#8221; _builder_version=&#8221;4.19.5&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; min_height=&#8221;500px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;400px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_code admin_label=&#8221;squere box&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;50px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"blue-squere\" style=\"display: block;<!-- [et_pb_line_break_holder] -->position: relative;<!-- [et_pb_line_break_holder] -->top: 39px;<!-- [et_pb_line_break_holder] -->left: 0px;<!-- [et_pb_line_break_holder] -->width: 30px;<!-- [et_pb_line_break_holder] -->height: 30px;<!-- [et_pb_line_break_holder] -->background-color: #4283be;&#8221;><\/div>\n<p>[\/et_pb_code][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;4.27.4&#8243; header_font=&#8221;|800||on|||||&#8221; header_text_color=&#8221;#FFFFFF&#8221; header_font_size=&#8221;50px&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;650px&#8221; custom_margin=&#8221;|0px|||false|false&#8221; custom_padding=&#8221;|0px||55px|false|false&#8221; header_text_shadow_style=&#8221;preset2&#8243; header_text_shadow_color=&#8221;rgba(0,0,0,0.52)&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>ZIMNY MATAREWICZ<br \/>Tax Advisers<\/h1>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/emea-legal-500.png&#8221; title_text=&#8221;emea-legal-500&#8243; align=&#8221;right&#8221; disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;75px||||false|false&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;news&#8221; module_id=&#8221;news&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; da_popup_slug=&#8221;news&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|||on|||||&#8221; header_2_font=&#8221;|||on|||||&#8221; header_2_text_align=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>News<\/h2>\n<p>[\/et_pb_text][et_pb_slider arrows_custom_color=&#8221;#5e84c2&#8243; dot_nav_custom_color=&#8221;#5e84c2&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|600|||||||&#8221; header_text_align=&#8221;left&#8221; header_text_color=&#8221;#212529&#8243; header_font_size=&#8221;17px&#8221; body_text_align=&#8221;left&#8221; body_text_color=&#8221;#212529&#8243; background_color=&#8221;#FFFFFF&#8221; custom_button=&#8221;on&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;20px|0px|20px|0px|false|false&#8221; auto=&#8221;on&#8221; header_text_shadow_style=&#8221;preset4&#8243; header_text_shadow_color=&#8221;RGBA(255,255,255,0)&#8221; body_text_shadow_style=&#8221;preset4&#8243; body_text_shadow_color=&#8221;RGBA(255,255,255,0)&#8221; border_width_top=&#8221;1px&#8221; border_color_top=&#8221;#dddddd&#8221; border_width_bottom=&#8221;1px&#8221; border_color_bottom=&#8221;#dddddd&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_slide heading=&#8221;The latest edition of the Insolvenzrecht commentary published by C.H. Beck is now available&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]We have a pleasure to announce that the latest edition of the Insolvenzrecht commentary published by C.H. Beck is now available.<\/p>\n<p>It is a compendium constantly updated by 70 authors, and Marcin Zimny, alongside his distinguished colleagues Anna Maria Miller, Emilia Pienicka, LL.M., dr Aleksandra Krawczyk, LL.M. corp. restruc., is honored to comment on the tax aspects of restructuring and bankruptcy in Poland.[\/et_pb_slide][et_pb_slide heading=&#8221;Marcin Zimny ranked second among top tax advisors.&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]It is our great pleasure to inform you that Dziennik Gazeta Prawna has just announced the results of the 16th Ranking of Tax Firms and Advisors and Marcin Zimny was ranked second among top tax advisors in the Excise category. [\/et_pb_slide][et_pb_slide heading=&#8221;ZIMNY Doradcy Podatkowi placed among the top tax advisory firms in 2021 by Dziennik Gazeta Prawna&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]We are  pleased to announce that in the 16th Ranking of Tax Firms and Advisors published by Dziennik Gazeta Prawna, ZIMNY Doradcy Podatkowi was placed among the top tax advisory firms in 2021.[\/et_pb_slide][et_pb_slide heading=&#8221; ZIMNY Doradcy Podatkowi among BEST LAW FIRMS 2022 according to Forbes magazine.&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]We are pleased to announce that in a report published by Forbes magazine, ZIMNY Doradcy Podatkowi was included in the group of BEST LAW FIRMS 2022. The list is based on recommendations from lawyers working in other law firms and business clients. Thank you very much for your recommendations.[\/et_pb_slide][et_pb_slide heading=&#8221;Marcin Zimny awarded by Dziennik Gazeta Prawna&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]Marcin Zimny was selected by Dziennik Gazeta Prawna as one of the leading tax advisers in the 13th<\/p>\n<p>Tax Ranking of Companies and Tax Advisers.[\/et_pb_slide][et_pb_slide heading=&#8221;The latest edition of the Insolvenzrecht commentary published by C.H. Beck is now available&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]We have a pleasure to announce that the latest edition of the Insolvenzrecht commentary published by C.H. Beck is now available.<\/p>\n<p>It is a compendium constantly updated by 70 authors, and Marcin Zimny, alongside his distinguished colleagues Anna Maria Miller, Emilia Pienicka, LL.M., dr Aleksandra Krawczyk, LL.M. corp. restruc., is honored to comment on the tax aspects of restructuring and bankruptcy in Poland.[\/et_pb_slide][et_pb_slide heading=&#8221;Marcin Zimny ranked second among top tax advisors.&#8221; button_text=&#8221;Read more&#8221; button_link=&#8221;https:\/\/lnkd.in\/diEuBmUP&#8221; url_new_window=&#8221;on&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]It is our great pleasure to inform you that Dziennik Gazeta Prawna has just announced the results of the 16th Ranking of Tax Firms and Advisors and Marcin Zimny was ranked second among top tax advisors in the Excise category. [\/et_pb_slide][et_pb_slide heading=&#8221;ZIMNY Doradcy Podatkowi placed among the top tax advisory firms in 2021 by Dziennik Gazeta Prawna&#8221; button_text=&#8221;Read more&#8221; button_link=&#8221;https:\/\/lnkd.in\/diEuBmUP&#8221; url_new_window=&#8221;on&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]We are  pleased to announce that in the 16th Ranking of Tax Firms and Advisors published by Dziennik Gazeta Prawna, ZIMNY Doradcy Podatkowi was placed among the top tax advisory firms in 2021.[\/et_pb_slide][et_pb_slide heading=&#8221; ZIMNY Doradcy Podatkowi among BEST LAW FIRMS 2022 according to Forbes magazine.&#8221; button_text=&#8221;Read more&#8221; button_link=&#8221;https:\/\/lnkd.in\/d4DxEZXg&#8221; url_new_window=&#8221;on&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]We are pleased to announce that in a report published by Forbes magazine, ZIMNY Doradcy Podatkowi was included in the group of BEST LAW FIRMS 2022. The list is based on recommendations from lawyers working in other law firms and business clients. Thank you very much for your recommendations.[\/et_pb_slide][et_pb_slide heading=&#8221;<\/p>\n<p>Marcin Zimny awarded by Dziennik Gazeta Prawna<\/p>\n<p>&#8221; button_text=&#8221;Read more&#8221; button_link=&#8221;https:\/\/www.linkedin.com\/feed\/update\/urn:li:activity:6517025231629012992&#8243; url_new_window=&#8221;on&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]Marcin Zimny was selected by Dziennik Gazeta Prawna as one of the leading tax advisers in the 13th<\/p>\n<p>Tax Ranking of Companies and Tax Advisers.[\/et_pb_slide][\/et_pb_slider][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;trusted us&#8221; module_id=&#8221;trustedus&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; da_popup_slug=&#8221;trustedus&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|||on|||||&#8221; header_2_font=&#8221;|||on|||||&#8221; header_2_text_align=&#8221;center&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Trusted us<\/h2>\n<p>[\/et_pb_text][ba_logo_carousel slide_count=&#8221;5&#8243; nav_bg=&#8221;#c4d4ee&#8221; logo_height=&#8221;100px&#8221; logo_hover=&#8221;no_hover&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][ba_logo_carousel_child logo=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/e-logo-phytopharm_0.png&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_logo_carousel_child][ba_logo_carousel_child logo=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/e-logo-129&#215;82-1.png&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_logo_carousel_child][ba_logo_carousel_child logo=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/leclerc_2.png&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_logo_carousel_child][ba_logo_carousel_child logo=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/philip-morris.png&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_logo_carousel_child][ba_logo_carousel_child logo=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/vertex_0.png&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_logo_carousel_child][ba_logo_carousel_child logo=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/logo-kaminoo_0.png&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_logo_carousel_child][ba_logo_carousel_child logo=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/polski-fundusz-rozwoju-grupa-pfr-logo-vector_0.png&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_logo_carousel_child][ba_logo_carousel_child logo=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/logo-groupe-CGR-ressort_0.png&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_logo_carousel_child][\/ba_logo_carousel][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;What we can do for you&#8221; module_id=&#8221;whatwecandoforyou&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; da_popup_slug=&#8221;whatwecandoforyou&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|||on|||||&#8221; header_2_font=&#8221;|||on|||||&#8221; header_2_text_align=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>What we can do for you?<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_4,1_4,1_4,1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; border_color_all=&#8221;#dddddd&#8221; border_width_top=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><b>Applying tax relief in connection with R&amp;D activities<\/b><\/p>\n<p>If you are performing research and development work, we can help you to take advantage of<br \/>additional deductions from your revenues of certain costs incurred for research and development.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;read more&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on|||#000000|&#8221; link_option_url=&#8221;#what1&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<b>Family Office<\/b><\/p>\n<p>We can help you with selecting and changing tax residency, establishing a family foundation, selecting the most tax-effective form of conducting business activity, or in setting transfer prices in transactions between your companies.[\/et_pb_text][et_pb_text admin_label=&#8221;read more&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on|||#000000|&#8221; link_option_url=&#8221;#what2&#8243; global_colors_info=&#8221;{}&#8221;]Read more[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<b>Comprehensive assistance and representation before tax authorities, law enforcement agencies and courts<\/b><\/p>\n<p>Comprehensive assistance and representation before tax authorities, law enforcement agencies and courts continuing your business. [\/et_pb_text][et_pb_text admin_label=&#8221;read more&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on|||#000000|&#8221; link_option_url=&#8221;#what3&#8243; global_colors_info=&#8221;{}&#8221;]Read more[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<b>Tax planning and tax security<\/b><\/p>\n<p>Restructuring, preparing a scenario for the planned business activity of a capital group, changing the method of financing and other changes \u2013 whether in a company or in the case of an individual business\/ sole proprietorship \u2013 are multi-stage activities that have different tax consequences.[\/et_pb_text][et_pb_text admin_label=&#8221;read more&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on|||#000000|&#8221; link_option_url=&#8221;#what4&#8243; global_colors_info=&#8221;{}&#8221;]Read more[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_4,1_4,1_4,1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; border_color_all=&#8221;#dddddd&#8221; border_width_top=&#8221;1px&#8221; border_width_bottom=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><b>Support in the sale and purchase of companies<\/b><\/p>\n<p>If you are thinking of selling your company, we can show you the optimal sales structure.[\/et_pb_text][et_pb_text admin_label=&#8221;read more&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on|||#000000|&#8221; link_option_url=&#8221;#what5&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<b>Excise refund on electricity<\/b><\/p>\n<p>We will start off by determining whether your company is entitled to an excise tax refund on electricity.[\/et_pb_text][et_pb_text admin_label=&#8221;read more&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on|||#000000|&#8221; link_option_url=&#8221;#what6&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<b>50% of tax deductible costs for employees<\/b><\/p>\n<p>Introducing the possibility to apply 50% of tax deductible costs to salaries under employment<br \/>\ncontracts is very beneficial for the employees and the employer, but if it is not done properly, then<br \/>\nthere is a considerable tax risk.[\/et_pb_text][et_pb_text admin_label=&#8221;read more&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on|||#000000|&#8221; link_option_url=&#8221;#what7&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<b>Documentation of transfer pricing<\/b><\/p>\n<p>We can prepare transfer pricing documentation for your company, whether it operates locally or within<br \/>\ninternational capital groups.[\/et_pb_text][et_pb_text admin_label=&#8221;read more&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on|||#000000|&#8221; link_option_url=&#8221;#what8&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;what1&#8243; module_id=&#8221;what1&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;what1&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>On the other hand, if you are looking to buy a company, we will prepare the most effective way to integrate the acquired company with your current structure, and the formula for financing the acquisition of the company.<\/p>\n<p>As part of a tax due diligence investigation, we will notify you about any tax risks related to the<br \/>acquisition or sale of a certain company, and can prepare suggestions on how best to fix the status of companies burdened with tax risks.<br \/>We will protect your interests during negotiations regarding the purchase agreements for these companies.<\/p>\n<p>We will help you to contact potential investors, or companies looking for investors.<br \/>Recently, we have assisted in the purchase of several businesses dealing with food production and the paper business in Poland.<\/p>\n<p><strong>Marcin Sroga, Marcin Zimny<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;what2&#8243; module_id=&#8221;what2&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;what2&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Then we will guide you through the whole process of the excise tax refund. The statutory auditor will determine the amount of the excise duty refund and then we will prepare all necessary documents and the application for excise tax refund. We will also represent your company in this respect before the tax authorities.<\/p>\n<p>Thanks to our many years of experience, including in front of the customs authorities and the Ministry of Finance, as well as our commitment to our clients, we will efficiently carry out the excise tax refund process. In addition, we are the authors of the latest commentary to the Excise Duty Act on the market: link<\/p>\n<p>Marcin Zimny is also a tax adviser specialising in excise tax and recommended by the Rzeczpospolita<br \/>newspaper.<\/p>\n<p><strong>Marcin Zimny<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;what3&#8243; module_id=&#8221;what3&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;what3&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We can help you implement this solution in a way that will reduce or eliminate the tax risk. If you already use 50% tax deductible costs, we can verify whether the adopted solutions are exposed to any risk, and if so, we will help minimise it.<\/p>\n<p>After reviewing the current situation, we will suggest possible amendments to employment contracts, work regulations, or the rules of recording created works. We would typically prepare an application for an individual tax interpretation and then, after obtaining a favourable interpretation, we would supervise the implementation of the recommended solution.<\/p>\n<p>Recently, we have comprehensively supported a large company employing several dozen IT<br \/>specialists in this area.<\/p>\n<p><strong>Karolina Donowska<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;what4&#8243; module_id=&#8221;what4&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;what4&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We will also prepare a benchmark allowing us to justify the marketability of the agreed remuneration in a transaction with a related entity.<\/p>\n<p>We will help you determine the way and conditions of settling transactions with related parties, including the development of transfer pricing policy in your company.<br \/>Thanks to our many years of experience and support, you will strengthen the tax security of your company.<\/p>\n<p>We recently prepared transactional documentation for international capital groups as well as for entrepreneurs operating exclusively on the Polish market. We documented transactions concerning the supply of materials for production, the supply of finished products, and the supply of components for further processing, as well as services of low added value, sales brokerage services.<\/p>\n<p><strong>Arkadiusz Duda, Marcin Sroga<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;what5&#8243; module_id=&#8221;what5&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;what5&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We will help you to effectively use your tax relief applicable for research and development. We will identify the areas covered by it and assist you with making settlements.<br \/>\nThe area of tax relief for research and development is currently being extended \u2013 the legislator is introducing new relief or modifying existing relief, which will allow you to gain benefits not only at the time of investment, but also throughout the period of using the developed innovations (innovation box).<\/p>\n<p><strong>Marcin Zimny, Arkadiusz Duda<\/strong>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;what6&#8243; module_id=&#8221;what6&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;what6&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We will comprehensively support you in the succession of your business not only in terms of taxes, but also in other areas, as we cooperate with investment advisors, investment funds, managers, lawyers and statutory auditors.<\/p>\n<p>We will also help you to protect your assets against any legal and tax risks related to your business.<\/p>\n<p><strong>Marcin\u00a0Zimny<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;what7&#8243; module_id=&#8221;what7&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;what7&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We will also support you in proceedings before the administrative and common courts, making every effort to ensure that the proceedings are successful.<\/p>\n<p>At the same time, we will advise you on how to ensure the protection of your assets and your<br \/>company, so that even a negative scenario of closing proceedings does not have a significant impact on your projects. In this respect, we will take action to eliminate or reduce the negative effects of administrative enforcement.<br \/>We have a wealth of experience in conducting proceedings before tax authorities and administrative courts in the field of VAT, PIT, CIT, excise duty and customs. Members of our team have taken part in hundreds of proceedings, with the value of the disputes in some cases running into the tens and hundreds of millions of zlotys. In particular, we have successfully completed many VAT proceedings related to abuses of rights by our clients&amp;#39; contractors, which carried a high tax and criminal fiscal risk for clients.<\/p>\n<p>We were also successful in a dispute concerning excise tax, amounting to around PLN 200 million. We can ensure the defence of the individuals responsible for tax settlements in your company, namely members of management boards, financial directors and chief accountants against possible fiscal criminal liability.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;what8&#8243; module_id=&#8221;what8&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;what8&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>As part of the service, with regard to tax issues we prepare a restructuring scenario, a scheme of conducting planned activities, carry out necessary tax due diligence audits and monitor the tax aspects of the transaction.<\/p>\n<p><strong>Marcin Sroga, Marcin Zimny<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Industries&#8221; module_id=&#8221;industries&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; da_popup_slug=&#8221;industries&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|||on|||||&#8221; header_2_font=&#8221;|||on|||||&#8221; header_2_text_align=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Industries<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_4,1_4,1_4,1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/grupa-49_3.png&#8221; url=&#8221;#industries1&#8243; align=&#8221;center&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<b>Pharmaceutical sector<\/b>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/grupa-49.png&#8221; url=&#8221;#industries2&#8243; align=&#8221;center&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<b>Construction, real estate and infrastructure<\/b>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/grupa-49_4.png&#8221; url=&#8221;#industries3&#8243; align=&#8221;center&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<b>New technologies, digital economy, telecommunication, cryptocurrencies<\/b>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/grupa-49_2.png&#8221; url=&#8221;#industries4&#8243; align=&#8221;center&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<b>Insurance and banking (financial services)<\/b>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_4,1_4,1_4,1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; border_width_bottom=&#8221;1px&#8221; border_color_bottom=&#8221;#dddddd&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/grupa-60_2.png&#8221; url=&#8221;#industries5&#8243; align=&#8221;center&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<b>Automotive<\/b>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/fmcg_0.png&#8221; url=&#8221;#industries6&#8243; align=&#8221;center&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<b>FMCG<\/b>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/noun-1584280.png&#8221; url=&#8221;#industries7&#8243; align=&#8221;center&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<b>Investment funds<\/b>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/001_mini_1_0_0_0.png&#8221; url=&#8221;#industries8&#8243; align=&#8221;center&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<b>Fuel sector<\/b>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;industries1&#8243; module_id=&#8221;industries1&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;industries1&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>As part of our services for the pharmaceutical sector, we offer advice and support by specialists who know the market and applicable tax regulations. Our associates have advised the world&#8217;s largest pharmaceutical corporations.<br \/>We advise in particular on the following issues:<\/p>\n<ul>\n<li>\u00a0how to manage the supply chain of medicinal products and medical devices in a tax-efficient way,<\/li>\n<li>\u00a0the use of ethyl alcohol in the manufacture of medicinal products, active substances and food supplements,<\/li>\n<li>\u00a0tax due diligence aimed at identifying typical tax risks occurring in the industry (e.g. VAT rate),<\/li>\n<li>\u00a0restructuring economic activity,<\/li>\n<li>granting licences,<\/li>\n<li>contracts with hospitals and research centres, as well as with doctors involved in clinical trials, including the most tax-efficient form of cooperation with doctors,<\/li>\n<li>classification of medicinal products, medical devices and dietary supplements for tax purposes,<\/li>\n<li>the application of an exemption from excise duty on alcohol used in the manufacture of medicinal products and active substances,<\/li>\n<li>setting up tax warehouses and other activities requiring excise duty authorisation.<\/li>\n<\/ul>\n<p>Our associates advised the world&#8217;s largest pharmaceutical corporations.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;industries2&#8243; module_id=&#8221;industries2&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;industries2&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We support domestic and foreign investors in dealing with all tax issues related to housing,<br \/>commercial and infrastructure construction, including the construction process, real estate trading and infrastructure.<br \/>We advice clients on the following issues:<\/p>\n<ul>\n<li>\u00a0taxation of income from real estate investments,<\/li>\n<li>\u00a0taxation of real estate trade with indirect taxes (VAT, tax on civil law transactions),<\/li>\n<li>\u00a0selection of the optimal ownership structure for investments in the real estate market in terms of tax efficiency, taking into account the specifics of investments in non-residential and residential real properties,<\/li>\n<li>tax aspects related to the execution of infrastructure works, as well as their transfer to local\u00a0municipalities<\/li>\n<li>taxation of alternative forms of investment finance,<\/li>\n<li>constructing an optimal formula for tax depreciation,<\/li>\n<li>tax aspects related to investments made as part of PPP,<\/li>\n<li>taxation of leasing and rental of real estate,<\/li>\n<li>settlement of expenditures and operating costs of real estate,<\/li>\n<li>real property tax.<\/li>\n<\/ul>\n<p>Our co-workers have worked for several leading developers and the largest provider of technical<br \/>network services in Poland.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;industries3&#8243; module_id=&#8221;industries3&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;industries3&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>In our practice, we provide specialist services to companies from the digital economy sector, in particular:<\/p>\n<ul>\n<li>tax support for start-ups from the very beginning,<\/li>\n<li>we advise in choosing the most tax-effective legal and organisational form of conducting business activity, including its international aspects,<\/li>\n<li>we advise in selling investments,<\/li>\n<li>we review e-commerce activity regarding the operation of foreign plants,<\/li>\n<li>we assist in determining the place of supply of services for VAT purposeswe analyse transactions from the point of view of withholding tax applicable on licence fees and data processing,<\/li>\n<li>we verify the moment of recognition of revenues and costs,<\/li>\n<li>we implement tax relief for R&amp;amp;D activities,<\/li>\n<li>we help apply 50% of tax deductible costs to employee salaries in connection with the transfer of copyrights,<\/li>\n<li>we support the tax settlement of transactions with using cryptocurrencies, including the use of tax jurisdictions outside Poland,<\/li>\n<li>we deal with tax planning in terms of obtaining financing through ICO,<\/li>\n<li>we support projects involving the commercialiation of intellectual property.<\/li>\n<\/ul>\n<p>We also have extensive experience in advising telecommunications companies in the area of propert tax. Our associates have worked for the largest telecommunication companies in Poland and the largest domestic provider of technical networking services. We have represented businesses from the new technology sector during tax audits and before administrative courts.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;industries4&#8243; module_id=&#8221;industries4&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;industries4&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We offer advisory services for entities operating in the broadly understood financial sector, in particular in banking, insurance, investment funds and capital markets.<br \/>We provide industry-specific, pragmatic tax advice, and we particularly specialise in the following areas:<\/p>\n<ul>\n<li>receivables trading, including sales to securitisation funds,<\/li>\n<li>advice on setting up branches or transferring the existing business of a legal entity to a branch or vice versa,<\/li>\n<li>verification of the correctness of tax calculations made by certain financial institutions,<\/li>\n<li>the analysis of transactions consisting in trading in securities and financial instruments,<\/li>\n<li>the implementation of solutions securing persons managing financial institutions for fiscal criminal liability,<\/li>\n<li>the implementation of structures optimising tax settlements in the area of income tax and VAT, taking into account business operations within a consortium,<\/li>\n<li>verification of the VAT calculation methodology,<\/li>\n<li>withholding tax issues on royalties and intangible services,<\/li>\n<\/ul>\n<p>Our associates have worked for leading banks and insurance companies.<br \/>We cooperate with\u00a0http:\/\/www.beinsured.pl\/, the largest portal for insurance companies, where we regularly publish tax advice and explanations.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;industries5&#8243; module_id=&#8221;industries5&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;industries5&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We have extensive experience in cooperating with companies from the automotive industry.<br \/>Companies from the automotive industry, investing in Poland, can quite often count on support from public funds. This is because production plants are usually located in special economic zones (SEZ).<br \/>Therefore, we advise on the tax aspects of investing and conducting business in SEZ. In addition, we also offer advice regarding:<\/p>\n<ul>\n<li>the tax aspects of licensing and the transfer of know-how relating to the production of vehicle parts and equipment,<\/li>\n<li>tax exemptions on research and development,<\/li>\n<li>the organisation of the supply chain, in particular to ensure tax-efficient supply chain management,<\/li>\n<li>excise,\u00a0duties,\u00a0transfer pricing and\u00a0VAT in various aspects of business activities in the automotive sector.<\/li>\n<\/ul>\n<p>We prepared transfer pricing documentation and developed a procedure for conducting chain\/trilateraltransactions for several leading companies in the automotive industry.\u00a0<\/p>\n<p>We have provided tax advisory services for car concerns, manufacturers of car parts, also operating in SEZ.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;industries6&#8243; module_id=&#8221;industries6&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;industries6&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We have extensive experience in cooperation with FCMG companies, for which we provide the following services:<\/p>\n<ul>\n<li>tax planning,<\/li>\n<li>current income tax and VAT settlements,<\/li>\n<li>global and local employment,<\/li>\n<li>disputes resolution,<\/li>\n<li>remuneration and benefit systems,<\/li>\n<li>legal advice (mainly concerning the organisation of the structure of affiliated companies),<\/li>\n<li>all tax and customs aspects of commercial transactions,<\/li>\n<li>tax structuring and restructuring, protection of financing and acquisitions, as well as the representation of businesses in disputes with the tax authorities.<\/li>\n<\/ul>\n<p>In addition, we have prepared procedures for conducting chain transactions, models of cooperation between producers and sales networks; we have established and managed tax warehouses.<br \/>Our associates have worked for FMCG market leaders and are fully in tune with the workings of the industry.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;industries7&#8243; module_id=&#8221;industries7&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;industries7&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We provide financial institutions with industry-specific tax advice regarding:<\/p>\n<ul>\n<li>tax structuring of investments,<\/li>\n<li>mergers &amp;amp; acquisitions and joint ventures,<\/li>\n<li>real property portfolio management,<\/li>\n<li>global and local employment, including the design of incentive schemes,<\/li>\n<li>fiscal criminal law, including the liability of collective entities,<\/li>\n<li>conducting tax proceedings and resolving disputes,<\/li>\n<li>tax planning,<\/li>\n<li>tax due diligence,<\/li>\n<li>tax aspects of equity transactions,<\/li>\n<li>human resources and PIT management,<\/li>\n<li>debt restructuring.<\/li>\n<\/ul>\n<p>We ensure the tax security of transactions involving the acquisition of shares and other assets.<br \/>We have advised on numerous transactions, prepared the structure of company acquisitions on the tax side and the settlement of these acquisitions, advised on the drafting of share sale agreements, and have supervised the tax and legal side of debt restructuring.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;industries8&#8243; module_id=&#8221;industries8&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;industries8&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We provide tax advisory services regarding the fuel industry, including in the following areas:<\/p>\n<ul>\n<li>infrastructural investments,<\/li>\n<li>\u00a0national and international trading in fuels for vehicle propulsion and heating purposes,<\/li>\n<li>developing security procedures for companies involved in trading and transporting fuels<\/li>\n<li>\u00a0applying excise relief and reduced excise rates<\/li>\n<li>in disputes before tax authorities and administrative courts regarding VAT, excise duty and CIT.<\/li>\n<li>\u00a0With regard to excise tax, customs duty, VAT, international tax planning, fuel surcharge and real property tax.<\/li>\n<\/ul>\n<p>Our associates have advised the largest Polish and foreign companies involved in the production and distribution of fuels.<\/p>\n<p><strong>Gas industry<\/strong><br \/>We advise gas industry companies on the following aspects:<\/p>\n<ul>\n<li>the process of initiatign and continuing gas production investments<\/li>\n<li>\u00a0gas import and storage<\/li>\n<li>\u00a0joint ventures<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Specialisations&#8221; module_id=&#8221;specialisations&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||||false|false&#8221; da_popup_slug=&#8221;specialisations&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|||on|||||&#8221; header_2_font=&#8221;|||on|||||&#8221; header_2_text_align=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Specialisations<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#c4d4ee&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_accordion open_toggle_text_color=&#8221;#5e84c2&#8243; closed_toggle_background_color=&#8221;#c4d4ee&#8221; toggle_icon=&#8221;&#xf45c;||fa||900&#8243; icon_color=&#8221;#5e84c2&#8243; use_icon_font_size=&#8221;on&#8221; icon_font_size=&#8221;20px&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; toggle_text_color=&#8221;#000000&#8243; toggle_font=&#8221;||||||||&#8221; closed_toggle_font=&#8221;|300|||||||&#8221; body_ul_type=&#8221;square&#8221; body_ul_position=&#8221;inside&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; border_width_all=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_accordion_item title=&#8221;Excise&#8221; open=&#8221;on&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We provide services to companies in the energy, pharmaceutical and FMCG sectors concerning<br \/>excise tax and fuel surcharge. Our advice includes in particular:<\/p>\n<ul>\n<li class=\"\">assistance in obtaining excise authorisations: tax warehouse registered consignee, registered consignor, exit permit, intermediary,<\/li>\n<li>conducting excise audits,<\/li>\n<li>assistance in solving problems with excise goods taxation,<\/li>\n<li>indicating the conditions and possibilities of applying excise tax exemptions and preferential, tax rates,<\/li>\n<li>adaptating or preparing documentation for excise purposes: excise records, declarations and records,<\/li>\n<li>assistance in obtaining exemption from the obligation to provide excise security,<\/li>\n<li>assistance in obtaining decisions on loss and wear standards,<\/li>\n<li>we also indicate solutions concerning the movement of excise goods: excise duty suspension procedures, the movement of excise goods subject to zero excise duty or exempted from excise duty due to their intended use.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Legislation and lobbying&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We support businesses and business organisations at every stage of legislative work. In particular:<\/p>\n<ul>\n<li class=\"\">we prepare drafts of legal acts or specific provisions, together with their justification,<\/li>\n<li>we monitor, analyse and evaluate proposals for changes in tax regulations in terms of their impact on the activity of a given company or industry,<\/li>\n<li>we prepare comments on draft Polish and European Union tax regulations,<\/li>\n<li>we support companies or industries in their contacts with public authorities.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Special Economic Zones (SEZ)&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We have experience in tax advisory services for companies in the process of investing and conducting business in SEZ.<br \/>In particular we help companies with the following:<\/p>\n<ul>\n<li class=\"\">investment analysis in terms of the possibility of obtaining exemptions from income tax and property tax,<\/li>\n<li>tax aspects of conducting business activity by a given company within and outside the SEZ,<\/li>\n<li>tax issues related to the provision of production tools (tooling) to a business operating in a SEZ,<\/li>\n<li>determining the scope of costs and revenues that may be included in the zone&#8217;s operations in accordance with the permit to operate in the SEZ.<\/li>\n<\/ul>\n<p>We have advised, for instance, one of the largest automotive companies in determining the parameters of an investment in a SEZ.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Municipal and public sector taxes\/ local authorities (AD)&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Our team provides services related to the effective settlement of VAT by municipalities and their units and municipal companies.<br \/>Our assistance includes such things as:<\/p>\n<ul>\n<li class=\"\">handling the process of recovering VAT amounts not recovered in previous years,<\/li>\n<li>consultancy on municipal investments.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax advice for employees and employers&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Our experts advise on labour issues related to, among others:<\/p>\n<ul>\n<li class=\"\">taxation of income from work obtained in Poland and abroad,<\/li>\n<li>selection of tax-optimal forms of employment and remuneration,<\/li>\n<li>delegating managerial staff to work abroad, and to Poland,<\/li>\n<li>the scope of duties and responsibilities of the payer of personal income tax and social security contributions,<\/li>\n<li>a review of the employer&#8217;s personal income tax and social security obligations,<\/li>\n<li>establishing social and health insurance obligations, in view of EU legal solutions,<\/li>\n<li>tax settlement in Poland of Polish and foreign tax residents due to income earned from work, managerial contracts, contracts for work, contracts for specific work, contracts of mandate,<\/li>\n<\/ul>\n<p>Polish and foreign money capital, disposal of real estate, lease, pensions and disability pensions from abroad and other sources of income.<br \/>Among other clients, we have advised a large company from the US on the optimal form of employment of several dozen employees in Poland.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Succession planning, family businesses, wealth management, change of tax residence&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We provide comprehensive support to small and large family businesses and their owners, thanks to our close cooperation with Polish and foreign law firms, investment funds and investors, with companies providing advice on entering foreign markets with goods and services.<br \/>Our experts advise, among other things, on:<\/p>\n<ul>\n<li class=\"\">international tax planning,<\/li>\n<li>change of tax residency,<\/li>\n<li>tax-efficient structuring of the activity conducted in Poland,<\/li>\n<li>ensuring the tax efficiency of business activity,<\/li>\n<li>property protection,<\/li>\n<li>the generational succession of a business enterprise,<\/li>\n<li>taxation of income from investments in monetary capitals, including Polish and foreign capitalfunds, derivatives and alternative investments,<\/li>\n<li>taxation of income from the sale or lease of real estate,<\/li>\n<li>the tax aspects of the acquisition or transfer of personal property, including inherited or donated property, the division or disposal of common property,<\/li>\n<li>tax settlement in the area of inheritance and donation tax, and the choice of optimal jurisdiction and change of tax residence.<\/li>\n<\/ul>\n<p>We also offer support in setting up a private foundation. This will make it possible to secure assets and their succession in a comprehensive way, leaving them in the hands of families for generations \u2013<br \/>in the case of unforeseeable events.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Real property tax&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>In particular, we offer comprehensive assistance in the settlement of real estate tax, including:<\/p>\n<ul>\n<li class=\"\">support in the qualification of individual assets for taxation purposes,<\/li>\n<li>we carry out effective tax reviews to identify areas of savings,<\/li>\n<li>we implement optimisations of tax settlements.<\/li>\n<li>we enter into negotiations with local tax authorities and handle any disputes,<\/li>\n<li>we advise on the possibilities of optimising the taxation of structures (e.g. using the process of reclassifying structures, separating construction and non-structural parts) and buildings (exclusion from taxation of certain objects remaining within buildings, area measurements, the application of exemptions and tax exemptions, the taxation of complex objects and construction parts of technical equipment, or objects not raised with the use of construction products).<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Construction, real estate and infrastructure&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We advise entities operating on the real estate market. We provide services to developers, investment funds, leasing companies and private investors \u2013 Polish and foreign.<br \/>Our team comprises specialists with over twenty years of experience in areas including:<\/p>\n<ul>\n<li class=\"\">taxation of income from real estate investments,<\/li>\n<li>adjusting the process of providing construction services to changes in the provisions of the VAT Act and the Ministry of Finance&#8217;s interpretation,<\/li>\n<li>taxation of real estate turnover with VAT and civil-law transaction tax,<\/li>\n<li>selection of the optimum ownership structure for investments on the real estate market in terms of tax efficiency, taking into account the specific nature of investments in non- residential and residential properties,<\/li>\n<li>taxation of alternative forms of investment finance,<\/li>\n<li>optimisation of tax depreciation,<\/li>\n<li>taxation of leasing and rental of real estate,<\/li>\n<li>settlement of expenditures and operating costs of real estate,<\/li>\n<li>real property tax.<\/li>\n<\/ul>\n<p>We also provide services related to VAT applicable to a company during the construction process. We can adjust the process of providing construction services to changes in VAT in a way that ensures the tax security of transactions. As part of this service, we will design new document templates(attachments to invoices), write procedures for the main contractor and subcontractors, submit applications for appropriate individual tax interpretations and classification opinions, and propose changes in the IT system.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax planning and business restructuring&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Tax planning and restructuring transactions typically involve a number of complex financial and legal issues, in particular tax issues, the effective management of which is key to the success of the transaction. Our experienced team will provide comprehensive assistance in setting up the structureof the business, mergers, acquisitions and the restructuring of companies, as well as any other aspects of tax planning.<br \/>Our services include in particular:<\/p>\n<ul>\n<li class=\"\">support in the sale\/purchase of an enterprise or its part, including a due diligence audit,<\/li>\n<li>support in the disposal or acquisition of a block of shares;<\/li>\n<li>support for mergers, divisions, acquisitions or transformations of economic operators;<\/li>\n<li>support for investors in the process of purchasing companies within the framework of restructuring projects,<\/li>\n<li>advice on the taxation of management staff in connection with an investment,<\/li>\n<li>tax structuring of transactions, creating tax-efficient, safe structures prior to closing transactions,<\/li>\n<li>preparation and negotiation of transaction documentation,<\/li>\n<li>post-transaction tax assistance.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Duty&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We help businesses entering into transactions with third parties to meet all the requirements of EU customs regulations. We check whether the company applies the proper methodology of customs and tax settlements, identifying possible irregularities and proposing improvements. We support clients in the application of economic and special customs procedures, or can prepare the documentation ourselves. We provide assistance during inspections and proceedings before customs and tax authorities and in court and administrative proceedings.<br \/>Our services include in particular:<\/p>\n<ul>\n<li class=\"\">assistance in planning transactions involving trade in goods with countries outside the EU, in terms of customs and tax costs and the application of non-economic restrictions such as:trade in strategic goods, hazardous goods, etc.,<\/li>\n<li>support with the use of economic customs procedures: customs warehousing, inward processing, processing under customs control, temporary admission and outward processing,<\/li>\n<li>support in the process of obtaining and applying special customs procedures and simplified procedures,<\/li>\n<li>preparing for or assisting in obtaining AEO status,<\/li>\n<li>support in tracing the origin of goods and requesting Binding Origin Information,<\/li>\n<li>assessing the correctness of the applied tariff classification of goods and applying for BindingTariff Information,<\/li>\n<li>representing clients in disputes both at the level of proceedings before the authorities and before the Provincial Administrative Courts and the Supreme Administrative Court.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax audits&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span class=\"field-content\">We verify whether businesses correctly fulfil their tax settlement obligations. We check whether they apply the proper settlement methodology, identifying possible irregularities and proposing improvements. We identify areas of potential tax risk and,\u00a0as a result, we help to correct errors and omissions.<br \/>A tax audit can cover selected titles of budget liabilities (PIT, CIT, VAT, real estate tax), areas of activity (sales and purchases, investments, transfer prices) or specific economic operations or events.<br \/>The final result of a tax audit is a report containing a diagnosis of irregularities and areas giving rise to tax risks. In the report, we indicate the identified omissions and the ways in which they can be corrected, as well as the areas in which improvements can be applied.<br \/>We conduct tax audits for potential investors, entities planning to sell their business, as well as typically internal audits aimed at diagnosing areas of tax risk.<br \/>We have conducted tax audits for companeis operating in the following sectors: automotive, pharmaceutical, financial services, construction, energy.<\/span><\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Fiscal criminal liability&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>As experienced lawyers, we specialise in defending individuals responsible for tax settlements (members of management boards, financial directors and chief accountants).<br \/>We conduct audits with respect to fiscal criminal liability. We design and implement measures to limit the tax liability of the individuals managing the company. We can defend our clients in pre-trial proceedings and in court.<\/p>\n<p>We provide professional help for suspects, defendants and those who have been convicted. We are prepared to take the dispute as far as it needs to go: appeal, cassations and further complaints. We develop procedures to minimise the risk of liability under the Fiscal Criminal Code and to enable the practical use of conciliation institutions provided for in the Fiscal Criminal Code (including active grievances, voluntary admission of liability, effective correction of tax returns, etc.).<\/p>\n<p>We also provide specialist training dedicated to the individuals responsible for tax settlements, where the aim is to familiarise them with the principles of criminal and fiscal liability and the procedures that help minimise such liability.<br \/>We can help you with any questions you may have:<\/p>\n<ul>\n<li class=\"\">representation at the stage of tax and customs and fiscal audit,<\/li>\n<li>defence in the pre-trial phase against financial and non-financial investigative bodies,<\/li>\n<li>\u00a0defence in court proceedings,<\/li>\n<li>preparing all pleadings in the field of fiscal criminal law.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax disputes, administrative enforcement&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Zimny Tax Advisers offers professional assistance in the efficient and effective use of all available legal means to protect the interests of our clients in disputes with tax authorities.<\/p>\n<p>We offer assistance:<\/p>\n<ul>\n<li class=\"\">in the event that the authority undertakes verification activities during a tax audit, a customs and fiscal inspection and proceedings in tax and customs matters,<\/li>\n<li>in enforcement proceedings, providing professional assistance aimed at eliminating or reducing the adverse effects related to administrative enforcement,<\/li>\n<li>representing clients in proceedings before administrative courts, including the Supreme Administrative Court,<\/li>\n<li>professionally preparing applications for tax interpretations and representing clients before the Minister of Finance and administrative courts within the framework of interpretation proceedings,<\/li>\n<li>preparing complaints to the European Commission and participating on behalf of taxpayers in proceedings before the Court of Justice of the EU,<\/li>\n<li>professional assistance in how best to challenge unfavourable positions taken by authorities,<\/li>\n<\/ul>\n<p>We have successfully supported our clients in complex cases of VAT fraud and in ongoing<br \/>administrative enforcement proceedings, among other things.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Transfer pricing&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We develop a comprehensive transfer pricing policy in the company. We prepare a full range of transfer pricing documentation, including benchmarking. We help companies entering into transactions with related entities to meet all the requirements of the transfer pricing regulations.<br \/>Our services are always tailored to the individual needs of our clients, often resulting from the uniqueness of their business. We strive to eliminate risks arising from improperly conducted transfer pricing policies.<br \/>We provide our clients with support in controlling intra-group transactions and creating documentation. We help to plan and implement new internal transfer pricing policies.<\/p>\n<p>We provide assistance during inspections by tax authorities and in the event of disputes with authorities and in court-administrative proceedings.<br \/>We prepare a full range of transfer pricing documentation, including benchmarks. We help companies<br \/>entering into transactions with related entities to meet all the requirements of the transfer pricing regulations.<br \/>Our services are always tailored to the individual needs of our clients, often resulting from the uniqueness of their business. We strive to eliminate risks arising from improperly conducted transfer<br \/>pricing policies.<br \/>Our transfer pricing services include the following activities:<\/p>\n<ul>\n<li class=\"\">drafting transfer pricing documentation,<\/li>\n<li>preparing comparative analyses in order to establish or verify prices in a transaction with a related party (benchmark),<\/li>\n<li>conducting proceedings on price agreements with tax authorities,<\/li>\n<li>supporting the taxpayer in the event of tax \/ fiscal inspections,<\/li>\n<li>conducting transfer pricing training,<\/li>\n<li>planning, implementing, reviewing and other transfer pricing activities,<\/li>\n<li>audit on transfer prices,<\/li>\n<li>identifying and reviewing transactions between related parties and assessing the potential risks,<\/li>\n<li>analysing the transaction pricing policy currently applied in the group and preparing transfer pricing documentation based on local regulations,<\/li>\n<li>advising on appropriate methods of estimating transaction prices in transactions between related parties,<\/li>\n<li>preparing documentation supporting the applied transfer pricing method,<\/li>\n<li>representing the client during the tax audit, drafting appropriate documentation supporting the taxpayer&#8217;s position and defending the transaction prices within an inspection carried out by the tax authorities,<\/li>\n<li>ongoing support for the implementation of transaction pricing strategies and regular updating of supporting documentation.<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_accordion open_toggle_text_color=&#8221;#5e84c2&#8243; closed_toggle_background_color=&#8221;#c4d4ee&#8221; toggle_icon=&#8221;&#xf45c;||fa||900&#8243; icon_color=&#8221;#5e84c2&#8243; use_icon_font_size=&#8221;on&#8221; icon_font_size=&#8221;20px&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; toggle_text_color=&#8221;#000000&#8243; toggle_font=&#8221;||||||||&#8221; closed_toggle_font=&#8221;|300|||||||&#8221; body_ul_type=&#8221;square&#8221; body_ul_position=&#8221;inside&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; border_width_all=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_accordion_item title=&#8221;Excise&#8221; open=&#8221;on&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We provide services to companies in the energy, pharmaceutical and FMCG sectors concerning<br \/>excise tax and fuel surcharge. Our advice includes in particular:<\/p>\n<ul>\n<li class=\"\">assistance in obtaining excise authorisations: tax warehouse registered consignee, registered consignor, exit permit, intermediary,<\/li>\n<li>conducting excise audits,<\/li>\n<li>assistance in solving problems with excise goods taxation,<\/li>\n<li>indicating the conditions and possibilities of applying excise tax exemptions and preferential, tax rates,<\/li>\n<li>adaptating or preparing documentation for excise purposes: excise records, declarations and records,<\/li>\n<li>assistance in obtaining exemption from the obligation to provide excise security,<\/li>\n<li>assistance in obtaining decisions on loss and wear standards,<\/li>\n<li>we also indicate solutions concerning the movement of excise goods: excise duty suspension procedures, the movement of excise goods subject to zero excise duty or exempted from excise duty due to their intended use.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Legislation and lobbying&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We support businesses and business organisations at every stage of legislative work. In particular:<\/p>\n<ul>\n<li class=\"\">we prepare drafts of legal acts or specific provisions, together with their justification,<\/li>\n<li>we monitor, analyse and evaluate proposals for changes in tax regulations in terms of their impact on the activity of a given company or industry,<\/li>\n<li>we prepare comments on draft Polish and European Union tax regulations,<\/li>\n<li>we support companies or industries in their contacts with public authorities.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Special Economic Zones (SEZ)&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We have experience in tax advisory services for companies in the process of investing and conducting business in SEZ.<br \/>In particular we help companies with the following:<\/p>\n<ul>\n<li class=\"\">investment analysis in terms of the possibility of obtaining exemptions from income tax and property tax,<\/li>\n<li>tax aspects of conducting business activity by a given company within and outside the SEZ,<\/li>\n<li>tax issues related to the provision of production tools (tooling) to a business operating in a SEZ,<\/li>\n<li>determining the scope of costs and revenues that may be included in the zone&#8217;s operations in accordance with the permit to operate in the SEZ.<\/li>\n<\/ul>\n<p>We have advised, for instance, one of the largest automotive companies in determining the parameters of an investment in a SEZ.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Municipal and public sector taxes\/ local authorities (AD)&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Our team provides services related to the effective settlement of VAT by municipalities and their units and municipal companies.<br \/>Our assistance includes such things as:<\/p>\n<ul>\n<li class=\"\">handling the process of recovering VAT amounts not recovered in previous years,<\/li>\n<li>consultancy on municipal investments.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax advice for employees and employers&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Our experts advise on labour issues related to, among others:<\/p>\n<ul>\n<li class=\"\">taxation of income from work obtained in Poland and abroad,<\/li>\n<li>selection of tax-optimal forms of employment and remuneration,<\/li>\n<li>delegating managerial staff to work abroad, and to Poland,<\/li>\n<li>the scope of duties and responsibilities of the payer of personal income tax and social security contributions,<\/li>\n<li>a review of the employer&#8217;s personal income tax and social security obligations,<\/li>\n<li>establishing social and health insurance obligations, in view of EU legal solutions,<\/li>\n<li>tax settlement in Poland of Polish and foreign tax residents due to income earned from work, managerial contracts, contracts for work, contracts for specific work, contracts of mandate,<\/li>\n<\/ul>\n<p>Polish and foreign money capital, disposal of real estate, lease, pensions and disability pensions from abroad and other sources of income.<br \/>Among other clients, we have advised a large company from the US on the optimal form of employment of several dozen employees in Poland.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Succession planning, family businesses, wealth management, change of tax residence&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We provide comprehensive support to small and large family businesses and their owners, thanks to our close cooperation with Polish and foreign law firms, investment funds and investors, with companies providing advice on entering foreign markets with goods and services.<br \/>Our experts advise, among other things, on:<\/p>\n<ul>\n<li class=\"\">international tax planning,<\/li>\n<li>change of tax residency,<\/li>\n<li>tax-efficient structuring of the activity conducted in Poland,<\/li>\n<li>ensuring the tax efficiency of business activity,<\/li>\n<li>property protection,<\/li>\n<li>the generational succession of a business enterprise,<\/li>\n<li>taxation of income from investments in monetary capitals, including Polish and foreign capitalfunds, derivatives and alternative investments,<\/li>\n<li>taxation of income from the sale or lease of real estate,<\/li>\n<li>the tax aspects of the acquisition or transfer of personal property, including inherited or donated property, the division or disposal of common property,<\/li>\n<li>tax settlement in the area of inheritance and donation tax, and the choice of optimal jurisdiction and change of tax residence.<\/li>\n<\/ul>\n<p>We also offer support in setting up a private foundation. This will make it possible to secure assets and their succession in a comprehensive way, leaving them in the hands of families for generations \u2013<br \/>in the case of unforeseeable events.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Real property tax&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>In particular, we offer comprehensive assistance in the settlement of real estate tax, including:<\/p>\n<ul>\n<li class=\"\">support in the qualification of individual assets for taxation purposes,<\/li>\n<li>we carry out effective tax reviews to identify areas of savings,<\/li>\n<li>we implement optimisations of tax settlements.<\/li>\n<li>we enter into negotiations with local tax authorities and handle any disputes,<\/li>\n<li>we advise on the possibilities of optimising the taxation of structures (e.g. using the process of reclassifying structures, separating construction and non-structural parts) and buildings (exclusion from taxation of certain objects remaining within buildings, area measurements, the application of exemptions and tax exemptions, the taxation of complex objects and construction parts of technical equipment, or objects not raised with the use of construction products).<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Construction, real estate and infrastructure&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We advise entities operating on the real estate market. We provide services to developers, investment funds, leasing companies and private investors \u2013 Polish and foreign.<br \/>Our team comprises specialists with over twenty years of experience in areas including:<\/p>\n<ul>\n<li class=\"\">taxation of income from real estate investments,<\/li>\n<li>adjusting the process of providing construction services to changes in the provisions of the VAT Act and the Ministry of Finance&#8217;s interpretation,<\/li>\n<li>taxation of real estate turnover with VAT and civil-law transaction tax,<\/li>\n<li>selection of the optimum ownership structure for investments on the real estate market in terms of tax efficiency, taking into account the specific nature of investments in non- residential and residential properties,<\/li>\n<li>taxation of alternative forms of investment finance,<\/li>\n<li>optimisation of tax depreciation,<\/li>\n<li>taxation of leasing and rental of real estate,<\/li>\n<li>settlement of expenditures and operating costs of real estate,<\/li>\n<li>real property tax.<\/li>\n<\/ul>\n<p>We also provide services related to VAT applicable to a company during the construction process. We can adjust the process of providing construction services to changes in VAT in a way that ensures the tax security of transactions. As part of this service, we will design new document templates(attachments to invoices), write procedures for the main contractor and subcontractors, submit applications for appropriate individual tax interpretations and classification opinions, and propose changes in the IT system.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax planning and business restructuring&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Tax planning and restructuring transactions typically involve a number of complex financial and legal issues, in particular tax issues, the effective management of which is key to the success of the transaction. Our experienced team will provide comprehensive assistance in setting up the structureof the business, mergers, acquisitions and the restructuring of companies, as well as any other aspects of tax planning.<br \/>Our services include in particular:<\/p>\n<ul>\n<li class=\"\">support in the sale\/purchase of an enterprise or its part, including a due diligence audit,<\/li>\n<li>support in the disposal or acquisition of a block of shares;<\/li>\n<li>support for mergers, divisions, acquisitions or transformations of economic operators;<\/li>\n<li>support for investors in the process of purchasing companies within the framework of restructuring projects,<\/li>\n<li>advice on the taxation of management staff in connection with an investment,<\/li>\n<li>tax structuring of transactions, creating tax-efficient, safe structures prior to closing transactions,<\/li>\n<li>preparation and negotiation of transaction documentation,<\/li>\n<li>post-transaction tax assistance.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Duty&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We help businesses entering into transactions with third parties to meet all the requirements of EU customs regulations. We check whether the company applies the proper methodology of customs and tax settlements, identifying possible irregularities and proposing improvements. We support clients in the application of economic and special customs procedures, or can prepare the documentation ourselves. We provide assistance during inspections and proceedings before customs and tax authorities and in court and administrative proceedings.<br \/>Our services include in particular:<\/p>\n<ul>\n<li class=\"\">assistance in planning transactions involving trade in goods with countries outside the EU, in terms of customs and tax costs and the application of non-economic restrictions such as:trade in strategic goods, hazardous goods, etc.,<\/li>\n<li>support with the use of economic customs procedures: customs warehousing, inward processing, processing under customs control, temporary admission and outward processing,<\/li>\n<li>support in the process of obtaining and applying special customs procedures and simplified procedures,<\/li>\n<li>preparing for or assisting in obtaining AEO status,<\/li>\n<li>support in tracing the origin of goods and requesting Binding Origin Information,<\/li>\n<li>assessing the correctness of the applied tariff classification of goods and applying for BindingTariff Information,<\/li>\n<li>representing clients in disputes both at the level of proceedings before the authorities and before the Provincial Administrative Courts and the Supreme Administrative Court.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax audits&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span class=\"field-content\">We verify whether businesses correctly fulfil their tax settlement obligations. We check whether they apply the proper settlement methodology, identifying possible irregularities and proposing improvements. We identify areas of potential tax risk and,\u00a0as a result, we help to correct errors and omissions.<br \/>A tax audit can cover selected titles of budget liabilities (PIT, CIT, VAT, real estate tax), areas of activity (sales and purchases, investments, transfer prices) or specific economic operations or events.<br \/>The final result of a tax audit is a report containing a diagnosis of irregularities and areas giving rise to tax risks. In the report, we indicate the identified omissions and the ways in which they can be corrected, as well as the areas in which improvements can be applied.<br \/>We conduct tax audits for potential investors, entities planning to sell their business, as well as typically internal audits aimed at diagnosing areas of tax risk.<br \/>We have conducted tax audits for companeis operating in the following sectors: automotive, pharmaceutical, financial services, construction, energy.<\/span><\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Fiscal criminal liability&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>As experienced lawyers, we specialise in defending individuals responsible for tax settlements (members of management boards, financial directors and chief accountants).<br \/>We conduct audits with respect to fiscal criminal liability. We design and implement measures to limit the tax liability of the individuals managing the company. We can defend our clients in pre-trial proceedings and in court.<\/p>\n<p>We provide professional help for suspects, defendants and those who have been convicted. We are prepared to take the dispute as far as it needs to go: appeal, cassations and further complaints. We develop procedures to minimise the risk of liability under the Fiscal Criminal Code and to enable the practical use of conciliation institutions provided for in the Fiscal Criminal Code (including active grievances, voluntary admission of liability, effective correction of tax returns, etc.).<\/p>\n<p>We also provide specialist training dedicated to the individuals responsible for tax settlements, where the aim is to familiarise them with the principles of criminal and fiscal liability and the procedures that help minimise such liability.<br \/>We can help you with any questions you may have:<\/p>\n<ul>\n<li class=\"\">representation at the stage of tax and customs and fiscal audit,<\/li>\n<li>defence in the pre-trial phase against financial and non-financial investigative bodies,<\/li>\n<li>\u00a0defence in court proceedings,<\/li>\n<li>preparing all pleadings in the field of fiscal criminal law.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax disputes, administrative enforcement&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Zimny Tax Advisers offers professional assistance in the efficient and effective use of all available legal means to protect the interests of our clients in disputes with tax authorities.<\/p>\n<p>We offer assistance:<\/p>\n<ul>\n<li class=\"\">in the event that the authority undertakes verification activities during a tax audit, a customs and fiscal inspection and proceedings in tax and customs matters,<\/li>\n<li>in enforcement proceedings, providing professional assistance aimed at eliminating or reducing the adverse effects related to administrative enforcement,<\/li>\n<li>representing clients in proceedings before administrative courts, including the Supreme Administrative Court,<\/li>\n<li>professionally preparing applications for tax interpretations and representing clients before the Minister of Finance and administrative courts within the framework of interpretation proceedings,<\/li>\n<li>preparing complaints to the European Commission and participating on behalf of taxpayers in proceedings before the Court of Justice of the EU,<\/li>\n<li>professional assistance in how best to challenge unfavourable positions taken by authorities,<\/li>\n<\/ul>\n<p>We have successfully supported our clients in complex cases of VAT fraud and in ongoing<br \/>administrative enforcement proceedings, among other things.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Transfer pricing&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We develop a comprehensive transfer pricing policy in the company. We prepare a full range of transfer pricing documentation, including benchmarking. We help companies entering into transactions with related entities to meet all the requirements of the transfer pricing regulations.<br \/>Our services are always tailored to the individual needs of our clients, often resulting from the uniqueness of their business. We strive to eliminate risks arising from improperly conducted transfer pricing policies.<br \/>We provide our clients with support in controlling intra-group transactions and creating documentation. We help to plan and implement new internal transfer pricing policies.<\/p>\n<p>We provide assistance during inspections by tax authorities and in the event of disputes with authorities and in court-administrative proceedings.<br \/>We prepare a full range of transfer pricing documentation, including benchmarks. We help companies<br \/>entering into transactions with related entities to meet all the requirements of the transfer pricing regulations.<br \/>Our services are always tailored to the individual needs of our clients, often resulting from the uniqueness of their business. We strive to eliminate risks arising from improperly conducted transfer<br \/>pricing policies.<br \/>Our transfer pricing services include the following activities:<\/p>\n<ul>\n<li class=\"\">drafting transfer pricing documentation,<\/li>\n<li>preparing comparative analyses in order to establish or verify prices in a transaction with a related party (benchmark),<\/li>\n<li>conducting proceedings on price agreements with tax authorities,<\/li>\n<li>supporting the taxpayer in the event of tax \/ fiscal inspections,<\/li>\n<li>conducting transfer pricing training,<\/li>\n<li>planning, implementing, reviewing and other transfer pricing activities,<\/li>\n<li>audit on transfer prices,<\/li>\n<li>identifying and reviewing transactions between related parties and assessing the potential risks,<\/li>\n<li>analysing the transaction pricing policy currently applied in the group and preparing transfer pricing documentation based on local regulations,<\/li>\n<li>advising on appropriate methods of estimating transaction prices in transactions between related parties,<\/li>\n<li>preparing documentation supporting the applied transfer pricing method,<\/li>\n<li>representing the client during the tax audit, drafting appropriate documentation supporting the taxpayer&#8217;s position and defending the transaction prices within an inspection carried out by the tax authorities,<\/li>\n<li>ongoing support for the implementation of transaction pricing strategies and regular updating of supporting documentation.<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; disabled_on=&#8221;off|on|on&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#c4d4ee&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_accordion open_toggle_text_color=&#8221;#5e84c2&#8243; closed_toggle_background_color=&#8221;#c4d4ee&#8221; toggle_icon=&#8221;&#xf45c;||fa||900&#8243; icon_color=&#8221;#5e84c2&#8243; use_icon_font_size=&#8221;on&#8221; icon_font_size=&#8221;20px&#8221; module_id=&#8221;specialisations1&#8243; module_class=&#8221;specialisations1&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; toggle_text_color=&#8221;#000000&#8243; toggle_font=&#8221;||||||||&#8221; closed_toggle_font=&#8221;|300|||||||&#8221; body_ul_type=&#8221;square&#8221; body_ul_position=&#8221;inside&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; border_width_all=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_accordion_item title=&#8221;Excise&#8221; open=&#8221;on&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We provide services to companies in the energy, pharmaceutical and FMCG sectors concerning<br \/>excise tax and fuel surcharge. Our advice includes in particular:<\/p>\n<ul>\n<li class=\"\">assistance in obtaining excise authorisations: tax warehouse registered consignee, registered consignor, exit permit, intermediary,<\/li>\n<li>conducting excise audits,<\/li>\n<li>assistance in solving problems with excise goods taxation,<\/li>\n<li>indicating the conditions and possibilities of applying excise tax exemptions and preferential, tax rates,<\/li>\n<li>adaptating or preparing documentation for excise purposes: excise records, declarations and records,<\/li>\n<li>assistance in obtaining exemption from the obligation to provide excise security,<\/li>\n<li>assistance in obtaining decisions on loss and wear standards,<\/li>\n<li>we also indicate solutions concerning the movement of excise goods: excise duty suspension procedures, the movement of excise goods subject to zero excise duty or exempted from excise duty due to their intended use.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Legislation and lobbying&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We support businesses and business organisations at every stage of legislative work. In particular:<\/p>\n<ul>\n<li class=\"\">we prepare drafts of legal acts or specific provisions, together with their justification,<\/li>\n<li>we monitor, analyse and evaluate proposals for changes in tax regulations in terms of their impact on the activity of a given company or industry,<\/li>\n<li>we prepare comments on draft Polish and European Union tax regulations,<\/li>\n<li>we support companies or industries in their contacts with public authorities.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Special Economic Zones (SEZ)&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We have experience in tax advisory services for companies in the process of investing and conducting business in SEZ.<br \/>In particular we help companies with the following:<\/p>\n<ul>\n<li class=\"\">investment analysis in terms of the possibility of obtaining exemptions from income tax and property tax,<\/li>\n<li>tax aspects of conducting business activity by a given company within and outside the SEZ,<\/li>\n<li>tax issues related to the provision of production tools (tooling) to a business operating in a SEZ,<\/li>\n<li>determining the scope of costs and revenues that may be included in the zone&#8217;s operations in accordance with the permit to operate in the SEZ.<\/li>\n<\/ul>\n<p>We have advised, for instance, one of the largest automotive companies in determining the parameters of an investment in a SEZ.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Municipal and public sector taxes\/ local authorities (AD)&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Our team provides services related to the effective settlement of VAT by municipalities and their units and municipal companies.<br \/>Our assistance includes such things as:<\/p>\n<ul>\n<li class=\"\">handling the process of recovering VAT amounts not recovered in previous years,<\/li>\n<li>consultancy on municipal investments.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax advice for employees and employers&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Our experts advise on labour issues related to, among others:<\/p>\n<ul>\n<li class=\"\">taxation of income from work obtained in Poland and abroad,<\/li>\n<li>selection of tax-optimal forms of employment and remuneration,<\/li>\n<li>delegating managerial staff to work abroad, and to Poland,<\/li>\n<li>the scope of duties and responsibilities of the payer of personal income tax and social security contributions,<\/li>\n<li>a review of the employer&#8217;s personal income tax and social security obligations,<\/li>\n<li>establishing social and health insurance obligations, in view of EU legal solutions,<\/li>\n<li>tax settlement in Poland of Polish and foreign tax residents due to income earned from work, managerial contracts, contracts for work, contracts for specific work, contracts of mandate,<\/li>\n<\/ul>\n<p>Polish and foreign money capital, disposal of real estate, lease, pensions and disability pensions from abroad and other sources of income.<br \/>Among other clients, we have advised a large company from the US on the optimal form of employment of several dozen employees in Poland.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Succession planning, family businesses, wealth management, change of tax residence&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We provide comprehensive support to small and large family businesses and their owners, thanks to our close cooperation with Polish and foreign law firms, investment funds and investors, with companies providing advice on entering foreign markets with goods and services.<br \/>Our experts advise, among other things, on:<\/p>\n<ul>\n<li class=\"\">international tax planning,<\/li>\n<li>change of tax residency,<\/li>\n<li>tax-efficient structuring of the activity conducted in Poland,<\/li>\n<li>ensuring the tax efficiency of business activity,<\/li>\n<li>property protection,<\/li>\n<li>the generational succession of a business enterprise,<\/li>\n<li>taxation of income from investments in monetary capitals, including Polish and foreign capitalfunds, derivatives and alternative investments,<\/li>\n<li>taxation of income from the sale or lease of real estate,<\/li>\n<li>the tax aspects of the acquisition or transfer of personal property, including inherited or donated property, the division or disposal of common property,<\/li>\n<li>tax settlement in the area of inheritance and donation tax, and the choice of optimal jurisdiction and change of tax residence.<\/li>\n<\/ul>\n<p>We also offer support in setting up a private foundation. This will make it possible to secure assets and their succession in a comprehensive way, leaving them in the hands of families for generations \u2013<br \/>in the case of unforeseeable events.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Real property tax&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>In particular, we offer comprehensive assistance in the settlement of real estate tax, including:<\/p>\n<ul>\n<li class=\"\">support in the qualification of individual assets for taxation purposes,<\/li>\n<li>we carry out effective tax reviews to identify areas of savings,<\/li>\n<li>we implement optimisations of tax settlements.<\/li>\n<li>we enter into negotiations with local tax authorities and handle any disputes,<\/li>\n<li>we advise on the possibilities of optimising the taxation of structures (e.g. using the process of reclassifying structures, separating construction and non-structural parts) and buildings (exclusion from taxation of certain objects remaining within buildings, area measurements, the application of exemptions and tax exemptions, the taxation of complex objects and construction parts of technical equipment, or objects not raised with the use of construction products).<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_accordion open_toggle_text_color=&#8221;#5e84c2&#8243; closed_toggle_background_color=&#8221;#c4d4ee&#8221; toggle_icon=&#8221;&#xf45c;||fa||900&#8243; icon_color=&#8221;#5e84c2&#8243; use_icon_font_size=&#8221;on&#8221; icon_font_size=&#8221;20px&#8221; module_id=&#8221;specialisations2&#8243; module_class=&#8221;specialisations2&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; toggle_text_color=&#8221;#000000&#8243; toggle_font=&#8221;||||||||&#8221; closed_toggle_font=&#8221;|300|||||||&#8221; body_ul_type=&#8221;square&#8221; body_ul_position=&#8221;inside&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; border_width_all=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_accordion_item title=&#8221;Construction, real estate and infrastructure&#8221; open=&#8221;on&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We advise entities operating on the real estate market. We provide services to developers, investment funds, leasing companies and private investors \u2013 Polish and foreign.<br \/>Our team comprises specialists with over twenty years of experience in areas including:<\/p>\n<ul>\n<li class=\"\">taxation of income from real estate investments,<\/li>\n<li>adjusting the process of providing construction services to changes in the provisions of the VAT Act and the Ministry of Finance&#8217;s interpretation,<\/li>\n<li>taxation of real estate turnover with VAT and civil-law transaction tax,<\/li>\n<li>selection of the optimum ownership structure for investments on the real estate market in terms of tax efficiency, taking into account the specific nature of investments in non- residential and residential properties,<\/li>\n<li>taxation of alternative forms of investment finance,<\/li>\n<li>optimisation of tax depreciation,<\/li>\n<li>taxation of leasing and rental of real estate,<\/li>\n<li>settlement of expenditures and operating costs of real estate,<\/li>\n<li>real property tax.<\/li>\n<\/ul>\n<p>We also provide services related to VAT applicable to a company during the construction process. We can adjust the process of providing construction services to changes in VAT in a way that ensures the tax security of transactions. As part of this service, we will design new document templates(attachments to invoices), write procedures for the main contractor and subcontractors, submit applications for appropriate individual tax interpretations and classification opinions, and propose changes in the IT system.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax planning and business restructuring&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Tax planning and restructuring transactions typically involve a number of complex financial and legal issues, in particular tax issues, the effective management of which is key to the success of the transaction. Our experienced team will provide comprehensive assistance in setting up the structureof the business, mergers, acquisitions and the restructuring of companies, as well as any other aspects of tax planning.<br \/>Our services include in particular:<\/p>\n<ul>\n<li class=\"\">support in the sale\/purchase of an enterprise or its part, including a due diligence audit,<\/li>\n<li>support in the disposal or acquisition of a block of shares;<\/li>\n<li>support for mergers, divisions, acquisitions or transformations of economic operators;<\/li>\n<li>support for investors in the process of purchasing companies within the framework of restructuring projects,<\/li>\n<li>advice on the taxation of management staff in connection with an investment,<\/li>\n<li>tax structuring of transactions, creating tax-efficient, safe structures prior to closing transactions,<\/li>\n<li>preparation and negotiation of transaction documentation,<\/li>\n<li>post-transaction tax assistance.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Duty&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>We help businesses entering into transactions with third parties to meet all the requirements of EU customs regulations. We check whether the company applies the proper methodology of customs and tax settlements, identifying possible irregularities and proposing improvements. We support clients in the application of economic and special customs procedures, or can prepare the documentation ourselves. We provide assistance during inspections and proceedings before customs and tax authorities and in court and administrative proceedings.<br \/>Our services include in particular:<\/p>\n<ul>\n<li class=\"\">assistance in planning transactions involving trade in goods with countries outside the EU, in terms of customs and tax costs and the application of non-economic restrictions such as:trade in strategic goods, hazardous goods, etc.,<\/li>\n<li>support with the use of economic customs procedures: customs warehousing, inward processing, processing under customs control, temporary admission and outward processing,<\/li>\n<li>support in the process of obtaining and applying special customs procedures and simplified procedures,<\/li>\n<li>preparing for or assisting in obtaining AEO status,<\/li>\n<li>support in tracing the origin of goods and requesting Binding Origin Information,<\/li>\n<li>assessing the correctness of the applied tariff classification of goods and applying for BindingTariff Information,<\/li>\n<li>representing clients in disputes both at the level of proceedings before the authorities and before the Provincial Administrative Courts and the Supreme Administrative Court.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax audits&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span class=\"field-content\">We verify whether businesses correctly fulfil their tax settlement obligations. We check whether they apply the proper settlement methodology, identifying possible irregularities and proposing improvements. We identify areas of potential tax risk and,\u00a0as a result, we help to correct errors and omissions.<br \/>A tax audit can cover selected titles of budget liabilities (PIT, CIT, VAT, real estate tax), areas of activity (sales and purchases, investments, transfer prices) or specific economic operations or events.<br \/>The final result of a tax audit is a report containing a diagnosis of irregularities and areas giving rise to tax risks. In the report, we indicate the identified omissions and the ways in which they can be corrected, as well as the areas in which improvements can be applied.<br \/>We conduct tax audits for potential investors, entities planning to sell their business, as well as typically internal audits aimed at diagnosing areas of tax risk.<br \/>We have conducted tax audits for companeis operating in the following sectors: automotive, pharmaceutical, financial services, construction, energy.<\/span><\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Fiscal criminal liability&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>As experienced lawyers, we specialise in defending individuals responsible for tax settlements (members of management boards, financial directors and chief accountants).<br \/>We conduct audits with respect to fiscal criminal liability. We design and implement measures to limit the tax liability of the individuals managing the company. We can defend our clients in pre-trial proceedings and in court.<\/p>\n<p>We provide professional help for suspects, defendants and those who have been convicted. We are prepared to take the dispute as far as it needs to go: appeal, cassations and further complaints. We develop procedures to minimise the risk of liability under the Fiscal Criminal Code and to enable the practical use of conciliation institutions provided for in the Fiscal Criminal Code (including active grievances, voluntary admission of liability, effective correction of tax returns, etc.).<\/p>\n<p>We also provide specialist training dedicated to the individuals responsible for tax settlements, where the aim is to familiarise them with the principles of criminal and fiscal liability and the procedures that help minimise such liability.<br \/>We can help you with any questions you may have:<\/p>\n<ul>\n<li class=\"\">representation at the stage of tax and customs and fiscal audit,<\/li>\n<li>defence in the pre-trial phase against financial and non-financial investigative bodies,<\/li>\n<li>\u00a0defence in court proceedings,<\/li>\n<li>preparing all pleadings in the field of fiscal criminal law.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Tax disputes, administrative enforcement&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"description\">\n<p>Zimny Tax Advisers offers professional assistance in the efficient and effective use of all available legal means to protect the interests of our clients in disputes with tax authorities.<\/p>\n<p>We offer assistance:<\/p>\n<ul>\n<li class=\"\">in the event that the authority undertakes verification activities during a tax audit, a customs and fiscal inspection and proceedings in tax and customs matters,<\/li>\n<li>in enforcement proceedings, providing professional assistance aimed at eliminating or reducing the adverse effects related to administrative enforcement,<\/li>\n<li>representing clients in proceedings before administrative courts, including the Supreme Administrative Court,<\/li>\n<li>professionally preparing applications for tax interpretations and representing clients before the Minister of Finance and administrative courts within the framework of interpretation proceedings,<\/li>\n<li>preparing complaints to the European Commission and participating on behalf of taxpayers in proceedings before the Court of Justice of the EU,<\/li>\n<li>professional assistance in how best to challenge unfavourable positions taken by authorities,<\/li>\n<\/ul>\n<p>We have successfully supported our clients in complex cases of VAT fraud and in ongoing<br \/>administrative enforcement proceedings, among other things.<\/p>\n<\/div>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Transfer pricing&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>We develop a comprehensive transfer pricing policy in the company. We prepare a full range of transfer pricing documentation, including benchmarking. We help companies entering into transactions with related entities to meet all the requirements of the transfer pricing regulations.<br \/>Our services are always tailored to the individual needs of our clients, often resulting from the uniqueness of their business. We strive to eliminate risks arising from improperly conducted transfer pricing policies.<br \/>We provide our clients with support in controlling intra-group transactions and creating documentation. We help to plan and implement new internal transfer pricing policies.<\/p>\n<p>We provide assistance during inspections by tax authorities and in the event of disputes with authorities and in court-administrative proceedings.<br \/>We prepare a full range of transfer pricing documentation, including benchmarks. We help companies<br \/>entering into transactions with related entities to meet all the requirements of the transfer pricing regulations.<br \/>Our services are always tailored to the individual needs of our clients, often resulting from the uniqueness of their business. We strive to eliminate risks arising from improperly conducted transfer<br \/>pricing policies.<br \/>Our transfer pricing services include the following activities:<\/p>\n<ul>\n<li class=\"\">drafting transfer pricing documentation,<\/li>\n<li>preparing comparative analyses in order to establish or verify prices in a transaction with a related party (benchmark),<\/li>\n<li>conducting proceedings on price agreements with tax authorities,<\/li>\n<li>supporting the taxpayer in the event of tax \/ fiscal inspections,<\/li>\n<li>conducting transfer pricing training,<\/li>\n<li>planning, implementing, reviewing and other transfer pricing activities,<\/li>\n<li>audit on transfer prices,<\/li>\n<li>identifying and reviewing transactions between related parties and assessing the potential risks,<\/li>\n<li>analysing the transaction pricing policy currently applied in the group and preparing transfer pricing documentation based on local regulations,<\/li>\n<li>advising on appropriate methods of estimating transaction prices in transactions between related parties,<\/li>\n<li>preparing documentation supporting the applied transfer pricing method,<\/li>\n<li>representing the client during the tax audit, drafting appropriate documentation supporting the taxpayer&#8217;s position and defending the transaction prices within an inspection carried out by the tax authorities,<\/li>\n<li>ongoing support for the implementation of transaction pricing strategies and regular updating of supporting documentation.<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_5,1_5,3_5&#8243; make_equal=&#8221;on&#8221; disabled_on=&#8221;on|off|off&#8221; module_id=&#8221;specialisations&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#c4d4ee&#8221; custom_margin=&#8221;50px||||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#c4d4ee&#8221; custom_css_main_element=&#8221;width: 300px !important;||margin-right: 0 !important;&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Excise&#8221; module_id=&#8221;spec_butt1&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover=&#8221;#5e84c2&#8243; button_text_color__hover_enabled=&#8221;off|desktop&#8221;][\/et_pb_button][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Legislation and lobbying&#8221; module_id=&#8221;spec_butt2&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; 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module_id=&#8221;spec_butt5&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;off|desktop&#8221; button_text_color__hover=&#8221;#5e84c2&#8243;][\/et_pb_button][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Succession planning, family businesses, wealth management, change of tax residence&#8221; module_id=&#8221;spec_butt6&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;off|desktop&#8221; button_text_color__hover=&#8221;#5e84c2&#8243;][\/et_pb_button][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Real property tax&#8221; module_id=&#8221;spec_butt7&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;off|desktop&#8221; button_text_color__hover=&#8221;#5e84c2&#8243;][\/et_pb_button][\/et_pb_column][et_pb_column type=&#8221;1_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#c4d4ee&#8221; custom_css_main_element=&#8221;width: 300px !important;||margin-right: 10px !important;&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Construction, real estate and infrastructure&#8221; module_id=&#8221;spec_butt8&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;off|desktop&#8221; button_text_color__hover=&#8221;#5e84c2&#8243;][\/et_pb_button][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Tax planning and business restructuring&#8221; module_id=&#8221;spec_butt9&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;off|desktop&#8221; button_text_color__hover=&#8221;#5e84c2&#8243;][\/et_pb_button][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Duty&#8221; module_id=&#8221;spec_butt10&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;off|desktop&#8221; button_text_color__hover=&#8221;#5e84c2&#8243;][\/et_pb_button][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Value Added Tax&#8221; module_id=&#8221;spec_butt15&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;off|desktop&#8221; button_text_color__hover=&#8221;#5e84c2&#8243;][\/et_pb_button][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Tax audits&#8221; module_id=&#8221;spec_butt11&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;off|desktop&#8221; button_text_color__hover=&#8221;#5e84c2&#8243;][\/et_pb_button][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Fiscal criminal liability&#8221; module_id=&#8221;spec_butt12&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;off|desktop&#8221; button_text_color__hover=&#8221;#5e84c2&#8243;][\/et_pb_button][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Tax disputes, administrative enforcement&#8221; module_id=&#8221;spec_butt13&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;off|desktop&#8221; button_text_color__hover=&#8221;#5e84c2&#8243;][\/et_pb_button][et_pb_button button_url=&#8221;#specialisations&#8221; button_text=&#8221;Transfer pricing&#8221; module_id=&#8221;spec_butt14&#8243; module_class=&#8221;spec_butt&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#000000&#8243; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_width=&#8221;0px&#8221; button_font=&#8221;|300|||||||&#8221; button_icon=&#8221;&#xf45c;||fa||900&#8243; button_icon_color=&#8221;#5e84c2&#8243; button_icon_placement=&#8221;left&#8221; custom_margin=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;off|desktop&#8221; button_text_color__hover=&#8221;#5e84c2&#8243;][\/et_pb_button][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]&nbsp;[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#FFFFFF&#8221; custom_css_main_element=&#8221;width: 590px !important;||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text module_id=&#8221;spec1&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4>Excise<\/h4>\n<p>We provide services to companies in the energy, pharmaceutical and FMCG sectors concerning<br \/>excise tax and fuel surcharge. Our advice includes in particular:<\/p>\n<ul>\n<li class=\"\">assistance in obtaining excise authorisations: tax warehouse registered consignee, registered consignor, exit permit, intermediary,<\/li>\n<li>conducting excise audits,<\/li>\n<li>assistance in solving problems with excise goods taxation,<\/li>\n<li>indicating the conditions and possibilities of applying excise tax exemptions and preferential, tax rates,<\/li>\n<li>adaptating or preparing documentation for excise purposes: excise records, declarations and records,<\/li>\n<li>assistance in obtaining exemption from the obligation to provide excise security,<\/li>\n<li>assistance in obtaining decisions on loss and wear standards,<\/li>\n<li>we also indicate solutions concerning the movement of excise goods: excise duty suspension procedures, the movement of excise goods subject to zero excise duty or exempted from excise duty due to their intended use.<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec2&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; min_height=&#8221;450px&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Legislation and lobbying<\/span><\/h4>\n<div class=\"description\">\n<p>We support businesses and business organisations at every stage of legislative work. In particular:<\/p>\n<ul>\n<li class=\"\">we prepare drafts of legal acts or specific provisions, together with their justification,<\/li>\n<li>we monitor, analyse and evaluate proposals for changes in tax regulations in terms of their impact on the activity of a given company or industry,<\/li>\n<li>we prepare comments on draft Polish and European Union tax regulations,<\/li>\n<li>we support companies or industries in their contacts with public authorities.<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec3&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; min_height=&#8221;450px&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Special Economic Zones (SEZ)<\/span><\/h4>\n<div class=\"description\">\n<p>We have experience in tax advisory services for companies in the process of investing and conducting business in SEZ.<br \/>In particular we help companies with the following:<\/p>\n<ul>\n<li class=\"\">investment analysis in terms of the possibility of obtaining exemptions from income tax and property tax,<\/li>\n<li>tax aspects of conducting business activity by a given company within and outside the SEZ,<\/li>\n<li>tax issues related to the provision of production tools (tooling) to a business operating in a SEZ,<\/li>\n<li>determining the scope of costs and revenues that may be included in the zone&#8217;s operations in accordance with the permit to operate in the SEZ.<\/li>\n<\/ul>\n<p>We have advised, for instance, one of the largest automotive companies in determining the parameters of an investment in a SEZ.<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec4&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; min_height=&#8221;450px&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Municipal and public sector taxes\/ local authorities (AD)<\/span><\/h4>\n<div class=\"description\">\n<div class=\"et_pb_toggle_content clearfix\" style=\"display: block;\">\n<div class=\"description\">\n<p>Our team provides services related to the effective settlement of VAT by municipalities and their units and municipal companies.<br \/>Our assistance includes such things as:<\/p>\n<ul>\n<li class=\"\">handling the process of recovering VAT amounts not recovered in previous years,<\/li>\n<li>consultancy on municipal investments.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec5&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Tax advice for employees and employers<\/span><\/h4>\n<div class=\"description\">\n<div class=\"et_pb_toggle_content clearfix\" style=\"display: block;\">\n<div class=\"description\">\n<p>Our experts advise on labour issues related to, among others:<\/p>\n<ul>\n<li class=\"\">taxation of income from work obtained in Poland and abroad,<\/li>\n<li>selection of tax-optimal forms of employment and remuneration,<\/li>\n<li>delegating managerial staff to work abroad, and to Poland,<\/li>\n<li>the scope of duties and responsibilities of the payer of personal income tax and social security contributions,<\/li>\n<li>a review of the employer\u2019s personal income tax and social security obligations,<\/li>\n<li>establishing social and health insurance obligations, in view of EU legal solutions,<\/li>\n<li>tax settlement in Poland of Polish and foreign tax residents due to income earned from work, managerial contracts, contracts for work, contracts for specific work, contracts of mandate,<\/li>\n<\/ul>\n<p>Polish and foreign money capital, disposal of real estate, lease, pensions and disability pensions from abroad and other sources of income.<br \/>Among other clients, we have advised a large company from the US on the optimal form of employment of several dozen employees in Poland.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec6&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Succession planning, family businesses, wealth management, change of tax residence<\/span><\/h4>\n<div class=\"description\">\n<p>We provide comprehensive support to small and large family businesses and their owners, thanks to our close cooperation with Polish and foreign law firms, investment funds and investors, with companies providing advice on entering foreign markets with goods and services.<br \/>Our experts advise, among other things, on:<\/p>\n<ul>\n<li class=\"\">international tax planning,<\/li>\n<li>change of tax residency,<\/li>\n<li>tax-efficient structuring of the activity conducted in Poland,<\/li>\n<li>ensuring the tax efficiency of business activity,<\/li>\n<li>property protection,<\/li>\n<li>the generational succession of a business enterprise,<\/li>\n<li>taxation of income from investments in monetary capitals, including Polish and foreign capitalfunds, derivatives and alternative investments,<\/li>\n<li>taxation of income from the sale or lease of real estate,<\/li>\n<li>the tax aspects of the acquisition or transfer of personal property, including inherited or donated property, the division or disposal of common property,<\/li>\n<li>tax settlement in the area of inheritance and donation tax, and the choice of optimal jurisdiction and change of tax residence.<\/li>\n<\/ul>\n<p>We also offer support in setting up a private foundation. This will make it possible to secure assets and their succession in a comprehensive way, leaving them in the hands of families for generations \u2013<br \/>in the case of unforeseeable events.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec7&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; min_height=&#8221;450px&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Real property tax<\/span><\/h4>\n<div class=\"description\">\n<div class=\"et_pb_toggle_content clearfix\" style=\"display: block;\">\n<div class=\"description\">\n<p>In particular, we offer comprehensive assistance in the settlement of real estate tax, including:<\/p>\n<ul>\n<li class=\"\">support in the qualification of individual assets for taxation purposes,<\/li>\n<li>we carry out effective tax reviews to identify areas of savings,<\/li>\n<li>we implement optimisations of tax settlements.<\/li>\n<li>we enter into negotiations with local tax authorities and handle any disputes,<\/li>\n<li>we advise on the possibilities of optimising the taxation of structures (e.g. using the process of reclassifying structures, separating construction and non-structural parts) and buildings (exclusion from taxation of certain objects remaining within buildings, area measurements, the application of exemptions and tax exemptions, the taxation of complex objects and construction parts of technical equipment, or objects not raised with the use of construction products).<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec8&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Construction, real estate and infrastructure<\/span><\/h4>\n<div class=\"description\">\n<div class=\"et_pb_toggle_content clearfix\" style=\"display: block;\">\n<div class=\"description\">\n<p>We advise entities operating on the real estate market. We provide services to developers, investment funds, leasing companies and private investors \u2013 Polish and foreign.<br \/>Our team comprises specialists with over twenty years of experience in areas including:<\/p>\n<ul>\n<li class=\"\">taxation of income from real estate investments,<\/li>\n<li>adjusting the process of providing construction services to changes in the provisions of the VAT Act and the Ministry of Finance\u2019s interpretation,<\/li>\n<li>taxation of real estate turnover with VAT and civil-law transaction tax,<\/li>\n<li>selection of the optimum ownership structure for investments on the real estate market in terms of tax efficiency, taking into account the specific nature of investments in non- residential and residential properties,<\/li>\n<li>taxation of alternative forms of investment finance,<\/li>\n<li>optimisation of tax depreciation,<\/li>\n<li>taxation of leasing and rental of real estate,<\/li>\n<li>settlement of expenditures and operating costs of real estate,<\/li>\n<li>real property tax.<\/li>\n<\/ul>\n<p>We also provide services related to VAT applicable to a company during the construction process. We can adjust the process of providing construction services to changes in VAT in a way that ensures the tax security of transactions. As part of this service, we will design new document templates(attachments to invoices), write procedures for the main contractor and subcontractors, submit applications for appropriate individual tax interpretations and classification opinions, and propose changes in the IT system.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec9&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Tax planning and business restructuring<\/span><\/h4>\n<div class=\"description\">\n<div class=\"et_pb_toggle_content clearfix\" style=\"display: block;\">\n<div class=\"description\">\n<p>Tax planning and restructuring transactions typically involve a number of complex financial and legal issues, in particular tax issues, the effective management of which is key to the success of the transaction. Our experienced team will provide comprehensive assistance in setting up the structureof the business, mergers, acquisitions and the restructuring of companies, as well as any other aspects of tax planning.<br \/>Our services include in particular:<\/p>\n<ul>\n<li class=\"\">support in the sale\/purchase of an enterprise or its part, including a due diligence audit,<\/li>\n<li>support in the disposal or acquisition of a block of shares;<\/li>\n<li>support for mergers, divisions, acquisitions or transformations of economic operators;<\/li>\n<li>support for investors in the process of purchasing companies within the framework of restructuring projects,<\/li>\n<li>advice on the taxation of management staff in connection with an investment,<\/li>\n<li>tax structuring of transactions, creating tax-efficient, safe structures prior to closing transactions,<\/li>\n<li>preparation and negotiation of transaction documentation,<\/li>\n<li>post-transaction tax assistance.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec10&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Duty<\/span><\/h4>\n<div class=\"description\">\n<div class=\"et_pb_toggle_content clearfix\" style=\"display: block;\">\n<div class=\"description\">\n<p>We help businesses entering into transactions with third parties to meet all the requirements of EU customs regulations. We check whether the company applies the proper methodology of customs and tax settlements, identifying possible irregularities and proposing improvements. We support clients in the application of economic and special customs procedures, or can prepare the documentation ourselves. We provide assistance during inspections and proceedings before customs and tax authorities and in court and administrative proceedings.<br \/>Our services include in particular:<\/p>\n<ul>\n<li class=\"\">assistance in planning transactions involving trade in goods with countries outside the EU, in terms of customs and tax costs and the application of non-economic restrictions such as:trade in strategic goods, hazardous goods, etc.,<\/li>\n<li>support with the use of economic customs procedures: customs warehousing, inward processing, processing under customs control, temporary admission and outward processing,<\/li>\n<li>support in the process of obtaining and applying special customs procedures and simplified procedures,<\/li>\n<li>preparing for or assisting in obtaining AEO status,<\/li>\n<li>support in tracing the origin of goods and requesting Binding Origin Information,<\/li>\n<li>assessing the correctness of the applied tariff classification of goods and applying for BindingTariff Information,<\/li>\n<li>representing clients in disputes both at the level of proceedings before the authorities and before the Provincial Administrative Courts and the Supreme Administrative Court.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec15&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; min_height=&#8221;450px&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Value Added Tax<\/span><\/h4>\n<div class=\"description\">\n<ul>\n<li>Ongoing tax advisory in the field of VAT.<\/li>\n<li>Requesting for binding tariff classifications\/rate informations\/rulings (individual interpretation).<\/li>\n<li>Independent expert opinions on the classification of goods or services from VAT perspective (as a mixed supply or a composite supply; the moment of liability for payment of VAT; documentation rules; the appropriate rate or exemption; the place of supply of services and deliveries of goods; the justification for applying 0% fot Intra community supply of goods or export of goods), which can be used, e.g., in a dispute withe a contractor, at he negotiation stage, in a dispute with the tax office, ine hr proceeding before the National Chamber of Appeal.<\/li>\n<li>Representation in the disputes or tax inspections before the tax authority and courts.<\/li>\n<li>VAT trainings and commercial dedicated seminars.<\/li>\n<li>Reviews and audits of the correctness of VAT settlements.<\/li>\n<\/ul>\n<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec11&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; min_height=&#8221;450px&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Tax audits<\/span><\/h4>\n<div class=\"description\">\n<p><span class=\"field-content\">We verify whether businesses correctly fulfil their tax settlement obligations. We check whether they apply the proper settlement methodology, identifying possible irregularities and proposing improvements. We identify areas of potential tax risk and,\u00a0as a result, we help to correct errors and omissions.<br \/>A tax audit can cover selected titles of budget liabilities (PIT, CIT, VAT, real estate tax), areas of activity (sales and purchases, investments, transfer prices) or specific economic operations or events.<br \/>The final result of a tax audit is a report containing a diagnosis of irregularities and areas giving rise to tax risks. In the report, we indicate the identified omissions and the ways in which they can be corrected, as well as the areas in which improvements can be applied.<br \/>We conduct tax audits for potential investors, entities planning to sell their business, as well as typically internal audits aimed at diagnosing areas of tax risk.<br \/>We have conducted tax audits for companeis operating in the following sectors: automotive, pharmaceutical, financial services, construction, energy.<\/span><\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec12&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Fiscal criminal liability<\/span><\/h4>\n<div class=\"description\">\n<div class=\"et_pb_toggle_content clearfix\" style=\"display: block;\">\n<div class=\"description\">\n<p>As experienced lawyers, we specialise in defending individuals responsible for tax settlements (members of management boards, financial directors and chief accountants).<br \/>We conduct audits with respect to fiscal criminal liability. We design and implement measures to limit the tax liability of the individuals managing the company. We can defend our clients in pre-trial proceedings and in court.<\/p>\n<p>We provide professional help for suspects, defendants and those who have been convicted. We are prepared to take the dispute as far as it needs to go: appeal, cassations and further complaints. We develop procedures to minimise the risk of liability under the Fiscal Criminal Code and to enable the practical use of conciliation institutions provided for in the Fiscal Criminal Code (including active grievances, voluntary admission of liability, effective correction of tax returns, etc.).<\/p>\n<p>We also provide specialist training dedicated to the individuals responsible for tax settlements, where the aim is to familiarise them with the principles of criminal and fiscal liability and the procedures that help minimise such liability.<br \/>We can help you with any questions you may have:<\/p>\n<ul>\n<li class=\"\">representation at the stage of tax and customs and fiscal audit,<\/li>\n<li>defence in the pre-trial phase against financial and non-financial investigative bodies,<\/li>\n<li>\u00a0defence in court proceedings,<\/li>\n<li>preparing all pleadings in the field of fiscal criminal law.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec13&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Tax disputes, administrative enforcement<\/span><\/h4>\n<div class=\"description\">\n<div class=\"et_pb_toggle_content clearfix\" style=\"display: block;\">\n<div class=\"description\">\n<p>Zimny Tax Advisers offers professional assistance in the efficient and effective use of all available legal means to protect the interests of our clients in disputes with tax authorities.<\/p>\n<p>We offer assistance:<\/p>\n<ul>\n<li class=\"\">in the event that the authority undertakes verification activities during a tax audit, a customs and fiscal inspection and proceedings in tax and customs matters,<\/li>\n<li>in enforcement proceedings, providing professional assistance aimed at eliminating or reducing the adverse effects related to administrative enforcement,<\/li>\n<li>representing clients in proceedings before administrative courts, including the Supreme Administrative Court,<\/li>\n<li>professionally preparing applications for tax interpretations and representing clients before the Minister of Finance and administrative courts within the framework of interpretation proceedings,<\/li>\n<li>preparing complaints to the European Commission and participating on behalf of taxpayers in proceedings before the Court of Justice of the EU,<\/li>\n<li>professional assistance in how best to challenge unfavourable positions taken by authorities,<\/li>\n<\/ul>\n<p>We have successfully supported our clients in complex cases of VAT fraud and in ongoing<br \/>administrative enforcement proceedings, among other things.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=&#8221;spec14&#8243; module_class=&#8221;spec&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_4_text_color=&#8221;#5e84c2&#8243; background_color=&#8221;#FFFFFF&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;20px|20px||20px|false|true&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#f2f2f2&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><span class=\"field-content\">Transfer pricing<\/span><\/h4>\n<div class=\"description\">\n<div class=\"et_pb_toggle_content clearfix\" style=\"display: block;\">\n<p>We develop a comprehensive transfer pricing policy in the company. We prepare a full range of transfer pricing documentation, including benchmarking. We help companies entering into transactions with related entities to meet all the requirements of the transfer pricing regulations.<br \/>Our services are always tailored to the individual needs of our clients, often resulting from the uniqueness of their business. We strive to eliminate risks arising from improperly conducted transfer pricing policies.<br \/>We provide our clients with support in controlling intra-group transactions and creating documentation. We help to plan and implement new internal transfer pricing policies.<\/p>\n<p>We provide assistance during inspections by tax authorities and in the event of disputes with authorities and in court-administrative proceedings.<br \/>We prepare a full range of transfer pricing documentation, including benchmarks. We help companies<br \/>entering into transactions with related entities to meet all the requirements of the transfer pricing regulations.<br \/>Our services are always tailored to the individual needs of our clients, often resulting from the uniqueness of their business. We strive to eliminate risks arising from improperly conducted transfer<br \/>pricing policies.<br \/>Our transfer pricing services include the following activities:<\/p>\n<ul>\n<li class=\"\">drafting transfer pricing documentation,<\/li>\n<li>preparing comparative analyses in order to establish or verify prices in a transaction with a related party (benchmark),<\/li>\n<li>conducting proceedings on price agreements with tax authorities,<\/li>\n<li>supporting the taxpayer in the event of tax \/ fiscal inspections,<\/li>\n<li>conducting transfer pricing training,<\/li>\n<li>planning, implementing, reviewing and other transfer pricing activities,<\/li>\n<li>audit on transfer prices,<\/li>\n<li>identifying and reviewing transactions between related parties and assessing the potential risks,<\/li>\n<li>analysing the transaction pricing policy currently applied in the group and preparing transfer pricing documentation based on local regulations,<\/li>\n<li>advising on appropriate methods of estimating transaction prices in transactions between related parties,<\/li>\n<li>preparing documentation supporting the applied transfer pricing method,<\/li>\n<li>representing the client during the tax audit, drafting appropriate documentation supporting the taxpayer\u2019s position and defending the transaction prices within an inspection carried out by the tax authorities,<\/li>\n<li>ongoing support for the implementation of transaction pricing strategies and regular updating of supporting documentation.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;who we are&#8221; module_id=&#8221;whoweare&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ededed&#8221; custom_padding=&#8221;0px||||false|false&#8221; da_popup_slug=&#8221;whoweare&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|||on|||||&#8221; header_2_font=&#8221;|||on|||||&#8221; header_2_text_align=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Who are we?<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; custom_padding=&#8221;|||30px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|300|on||||||&#8221; text_font_size=&#8221;15px&#8221; text_line_height=&#8221;1.6em&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><b>ZIMNY MATAREWICZ Tax Advisers is made up of a group of experienced lawyers dealing with tax law. We gained our experience working in international law firms and in the &#8222;big four\u201d firms, advising leading Polish and foreign companies.<\/b><\/p>\n<p>We have participated in the largest and most complex transactions on the Polish market. We strive to provide simple and understandable advice that points to specific solutions, and our priority is to maintain an appropriate relationship between the value of the service and its price. We always try to understand the business of our clients, the objectives of a particular organisation and the people working there, so that our advice and solutions are practical and tailored to the business needs of our clients. Our extensive knowledge and many years of experience, also in other areas of law, allow us to look at every problem comprehensively, providing our clients with legal and financial security.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Team&#8221; module_id=&#8221;team&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; da_popup_slug=&#8221;team&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|||on|||||&#8221; header_2_font=&#8221;|||on|||||&#8221; header_2_text_align=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Team<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_4,1_4,1_4,1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_team_member name=&#8221;Marcin Zimny &#8221; position=&#8221;Managing Partner | Tax Adviser | &#8221; image_url=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/M_Zimny_218.jpg&#8221; admin_label=&#8221;marcin &#8211; team 1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_text_color=&#8221;#000000&#8243; link_option_url=&#8221;#team1&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"mailto:marcin.zimny@zimny.eu\">marcin.zimny@zimny.eu<\/a><\/p>\n<p>[\/et_pb_team_member][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on||||&#8221; link_option_url=&#8221;#team1eng&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_team_member name=&#8221;dr Jacek Matarewicz&#8221; position=&#8221;Managing Partner | Attorney-at-law | Tax Adviser&#8221; image_url=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2025\/03\/JMatarewicz-small.jpg&#8221; admin_label=&#8221;jacek &#8211; team2&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_text_color=&#8221;#000000&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_team_member][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on||||&#8221; link_option_url=&#8221;#team2eng&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_team_member name=&#8221;dr Bart\u0142omiej Korniluk LL.M.&#8221; position=&#8221;Attorney-at-law | Counsel&#8221; image_url=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/B_Korniluk_218_1.jpg&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_text_color=&#8221;#000000&#8243; link_option_url=&#8221;#team2&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_team_member][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on||||&#8221; link_option_url=&#8221;#team3eng&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_team_member name=&#8221;Andrzej Andrusiuk&#8221; position=&#8221;Tax Adviser | Counsel&#8221; image_url=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/A_Andrusiak_218.jpg&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_text_color=&#8221;#000000&#8243; link_option_url=&#8221;#team3&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_team_member][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on||||&#8221; link_option_url=&#8221;#team3&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_4,1_4,1_4,1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_team_member name=&#8221;Arkadiusz Duda&#8221; position=&#8221;Tax Adviser| Counsel&#8221; image_url=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/A_Duda_218_1.jpg&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_text_color=&#8221;#000000&#8243; link_option_url=&#8221;#team4&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_team_member][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on||||&#8221; link_option_url=&#8221;#team4&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_team_member name=&#8221;Konrad Sa\u0142uda&#8221; position=&#8221;Attorney-at-law | Counsel&#8221; image_url=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/K_Saluda_218_1.jpg&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_text_color=&#8221;#000000&#8243; link_option_url=&#8221;#team9&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_team_member][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on||||&#8221; link_option_url=&#8221;#team9&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_team_member name=&#8221;Monika Wo\u0142czy\u0144ska&#8221; position=&#8221;Statutory Auditor &#8221; image_url=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/big_1min.jpg&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_text_color=&#8221;#000000&#8243; link_option_url=&#8221;#team8&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_team_member][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on||||&#8221; link_option_url=&#8221;#team8&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_team_member name=&#8221;\u0141ukasz Domian&#8221; position=&#8221;Attorney-at-law | Counsel&#8221; image_url=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2025\/10\/lukasz-domian-218.jpg&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_text_color=&#8221;#000000&#8243; link_option_url=&#8221;#team12&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_team_member][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on||||&#8221; link_option_url=&#8221;#team12&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_4,1_4,1_4,1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_team_member name=&#8221;Aleksandra Gwiazda&#8221; position=&#8221;Marketing Manager &#8221; image_url=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/A_Gwiazda_218_1.jpg&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_text_color=&#8221;#000000&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"mailto:aleksandra.gwiazda@zimny.eu\">aleksandra.gwiazda@zimny.eu<\/a><\/p>\n<p>[\/et_pb_team_member][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_team_member name=&#8221;Ma\u0142gorzata Kami\u0144ska&#8221; position=&#8221;Senior Associate   Prawnik&#8221; image_url=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/M_Kaminska_218_1.jpg&#8221; disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_text_color=&#8221;#000000&#8243; link_option_url=&#8221;#team5&#8243; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_team_member][et_pb_text disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on||||&#8221; link_option_url=&#8221;#team5&#8243; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_team_member name=&#8221;Aneta Kamola&#8221; position=&#8221;Associate&#8221; image_url=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/A_Kamola_218.jpg&#8221; disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_text_color=&#8221;#000000&#8243; link_option_url=&#8221;#team7&#8243; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_team_member][et_pb_text disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||on||||&#8221; link_option_url=&#8221;#team7&#8243; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Read more<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team1&#8243; module_id=&#8221;team1&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team1&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/M_Zimny_414.jpg&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Marcin Zimny<\/h3>\n<p>Od sze\u015bciu lat Partner Zarz\u0105dzaj\u0105cy ZIMNY Doradcy Podatkowi.<\/p>\n<p class=\"images-team-wrapper\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-62 alignnone size-medium\" src=\"https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/emea-legal-500-300x66.png\" alt=\"\" width=\"300\" height=\"66\" \/><\/p>\n<p>Jest licencjonowanym doradc\u0105 podatkowym. Doradza wielu polskim firmom i mi\u0119dzynarodowym korporacjom z sektora finansowego, energetycznego i nieruchomo\u015bci. Posiada bogate do\u015bwiadczenie w podatkowych aspektach fuzji i przej\u0119\u0107, restrukturyzacji, sekurytyzacji wierzytelno\u015bci, transakcjach \u0142a\u0144cuchowych, obrocie produktami energetycznymi, a tak\u017ce innych aspektach CIT, PIT, VAT i akcyzy.<br \/>Z powodzeniem prowadzi post\u0119powania podatkowe, post\u0119powania s\u0105dowoadministracyjne oraz wspiera klient\u00f3w podczas kontroli podatkowych.<\/p>\n<p>Dwudziestoletnie do\u015bwiadczenie zdobywa\u0142 pracuj\u0105c w departamencie podatkowym mi\u0119dzynarodowej kancelarii CMS Cameron McKenna, Departamencie Opodatkowania Towar\u00f3w i Us\u0142ug, Departamencie Podatku Akcyzowego w Ministerstwie Finans\u00f3w oraz Departamencie Taryf i Warto\u015bci Celnych w Centrali Urz\u0105d celny.<\/p>\n<p>Jest autorem komentarza do ustawy o podatku akcyzowym, wydanego przez CHBeck https:\/\/www.ksiegarnia.beck.pl\/14633-akcyza-komentarz-marcin-zimny), a tak\u017ce licznych na tematy podatkowe w polskich mediach oraz wyst\u0105pienia telewizyjne na temat przepis\u00f3w podatkowych.<\/p>\n<p>Prowadzi\u0142 r\u00f3wnie\u017c szkolenia oraz by\u0142 prelegentem na konferencjach dotycz\u0105cych podatku akcyzowego i podatkowych aspekt\u00f3w inwestowania w energi\u0119 odnawialn\u0105.<\/p>\n<p>Biegle pos\u0142uguje si\u0119 j\u0119zykiem angielskim.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team1eng&#8221; module_id=&#8221;team1eng&#8221; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team1eng&#8221; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/M_Zimny_414.jpg&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Marcin Zimny<\/h3>\n<p>Managing Partner of ZIMNY Doradcy Podatkowi for six years.<\/p>\n<p class=\"images-team-wrapper\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-62 alignnone size-medium\" src=\"https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/emea-legal-500-300x66.png\" alt=\"\" width=\"300\" height=\"66\" \/><\/p>\n<p>He is a licensed tax advisor. He advises numerous Polish companies and international corporations in the financial, energy and real estate sectors. He has extensive experience in the tax aspects of mergers and acquisitions, restructuring, debt securitisation, chain transactions, energy product trading, as well as other aspects of CIT, PIT, VAT and excise duty. He successfully conducts tax proceedings, administrative court proceedings and supports clients during tax audits.<\/p>\n<p>He gained twenty years of experience working in the tax department of the international law firm CMS Cameron McKenna, the Department of Taxation of Goods and Services, the Department of Excise Duty at the Ministry of Finance, and the Department of Tariffs and Customs Value at the Customs Office headquarters.<\/p>\n<p>He is the author of a commentary on the Excise Duty Act, published by CH Beck (<a href=\"https:\/\/www.ksiegarnia.beck.pl\/14633-akcyza-komentarz-marcin-zimny\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ksiegarnia.beck.pl\/14633-akcyza-komentarz-marcin-zimny<\/a>), as well as numerous articles on tax topics in Polish media and television appearances on tax regulations.<\/p>\n<p>He has also conducted training sessions and spoken at conferences on excise duty and the tax aspects of investing in renewable energy.<\/p>\n<p>He is fluent in English.<\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team3eng&#8221; module_id=&#8221;team3eng&#8221; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team3eng&#8221; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/B_Kornikuk_414_0.jpg&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Bart\u0142omiej Korniluk<\/h3>\n<p>A graduate of law studies at the University of Bia\u0142ystok. He also completed the National School of Public Administration and obtained an LL.M. degree from Martin Luther University (Halle-Wittenberg). He defended his doctoral thesis in legal sciences (finance) at the University of Warsaw.<\/p>\n<p>He is a licensed legal counsel. He gained experience in both the public and private sectors, working as a lawyer and manager, often combining both roles. He has advised and represented the interests of companies or groups of companies before authorities, including during legislative processes, both at the Polish and European level.<\/p>\n<p>He is the author of numerous publications, including a monograph dedicated to the realities of law-making \u2014 describing the lobbying activities of entities competing for market share through the promotion of legislative (tax and administrative) changes.<\/p>\n<p>He is fluent in English and German.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team2eng&#8221; module_id=&#8221;team2eng&#8221; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team2eng&#8221; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2025\/03\/JMatarewicz-scaled.jpg&#8221; title_text=&#8221;JMatarewicz&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Jacek Matarewicz<\/h3>\n<p>Managing Partner.<\/p>\n<p>Doctor of law, lawyer and tax advisor, judge on the bench of the disciplinary court (2010-2022) and disciplinary prosecutor (from 2022) at the Masovian Branch of the National Chamber of Tax Advisers.<\/p>\n<p>Expert on matters concerning VAT, excise and tax law at the Business Centre Club (BCC), an influential NGO whose role is to respond to consultation demands as issued by Polish legislators.<\/p>\n<p>Taxpayers&#8217; representative in groundbreaking rulings of the Supreme Administrative Court concerning so-called VAT abuses, the anti-tax avoidance clause (GAAR), complex benefits (mixed supplies), and the VAT tax base for contributions in kind.<\/p>\n<p>Member of the Lewiatan Confederation Tax Council whose role is largely similar to that of the BCC above.<\/p>\n<p>Extensive experience, spanning many years, of tax law practices and tax procedure.<\/p>\n<p>Prolific author and co-author of legal and tax publications, commentaries and subject of many articles.<\/p>\n<p>Has extensive consulting and training experience in the field of tax law running bespoke training courses and workshops tailored to specific client needs and also of a general nature for public attendance designed for commercial managers, students and advocate trainees.<\/p>\n<p>Plenipotentiary and defender of enterprises and taxpayers in numerous tax disputes and criminal and fiscal-criminal cases.<\/p>\n<p>A graduate of the Faculty of Law and Administration at the University of Warsaw and the Center for American Law at the University of Florida, and summer course of German Law at University of Bonn.<\/p>\n<p>From 2017 awarded in the rankings ot the best tax advisors organized by Dziennik Gazeta Prawna, the leading Polish business legal and business daily and a nationwide economic and\u00a0 legal and daily Rzeczpospolita and he was awarded recognition as a tax expert in global ranking Legal500 (Chambers &amp; Partners tax ranking).<\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team2&#8243; module_id=&#8221;team2&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team2&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/B_Kornikuk_414_0.jpg&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Bart\u0142omiej Korniluk<\/h3>\n<p>Absolwent studi\u00f3w prawniczych na Uniwersytecie w Bia\u0142ymstoku. Uko\u0144czy\u0142 r\u00f3wnie\u017c Krajow\u0105 Szko\u0142\u0119 Administracji Publicznej, Uzyska\u0142 tytu\u0142 ll.m. na Uniwersytecie Marcina Lutra (Halle-Wittenberga). Obroni\u0142 tytu\u0142 doktora nauk prawnych (finanse) na Uniwersytecie Warszawskim.<\/p>\n<p>Do\u015bwiadczenie zdobywa\u0142 zar\u00f3wno w sektorze publicznym, jak i prywatnym, jako prawnik i manager, nierzadko \u0142\u0105cz\u0105c te role. Doradza\u0142 i reprezentowa\u0142 interesy firm lub ich grup wobec organ\u00f3w, tak\u017ce w toku procesu legislacyjnego, zar\u00f3wno na poziomie polskim jak i europejskim.<\/p>\n<p>Autor wielu publikacji, w tym monografii po\u015bwi\u0119conej realiom powstawania przepis\u00f3w prawa &#8211; opisuj\u0105cej dzia\u0142ania lobbingowe podmiot\u00f3w konkuruj\u0105cych o udzia\u0142y w rynku za pomoc\u0105 forsowanych zmian legislacyjnych (podatkowo-administracyjnych).<\/p>\n<p>Biegle pos\u0142uguje si\u0119 j\u0119zykiem angielskim i niemieckim.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team3&#8243; module_id=&#8221;team3&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team3&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/A_Andrusiuk_414.jpg&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Andrzej Andrusiuk<\/h3>\n<p>Od ponad 25 lat w bran\u017cy doradztwa podatkowego. Specjalizuje si\u0119 w CIT, VAT, cenach transferowych. Posiada bogate do\u015bwiadczenie w bie\u017c\u0105cym doradztwie podatkowym na rzecz przedsi\u0119biorc\u00f3w, w tym w us\u0142ugach typu due diligence oraz prowadzeniu i nadzorze audyt\u00f3w podatkowych maj\u0105cych na celu identyfikacj\u0119 obszar\u00f3w ryzyka podatkowego, nieprawid\u0142owo\u015bci w rozliczeniach podatkowych, okre\u015blenia sposobu eliminacji tych nieprawid\u0142owo\u015bci.<br \/>\nDo\u015bwiadczenie zawodowe zdobywa\u0142 w KPMG oraz polskich sp\u00f3\u0142kach doradztwa podatkowego i audytorskich: Marciniuk i Wsp\u00f3lnicy, Strategia Horwath i Grupa Strategia, gdzie kierowa\u0142 departamentem podatkowym.<br \/>\nJest autorem szeregu artyku\u0142\u00f3w oraz opracowa\u0144 na tematy podatkowe. Jest r\u00f3wnie\u017c wsp\u00f3\u0142autorem komentarzy do ustaw o podatku dochodowym od os\u00f3b prawnych i fizycznych wydawnictwa C.H. Beck.<br \/>\nBiegle pos\u0142uguje si\u0119 j\u0119zykiem angielskim.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team4&#8243; module_id=&#8221;team4&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team4&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/A_Duda_414_0.jpg&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Arkadiusz Duda<\/h3>\n<p>He specialises in transfer pricing and real estate tax.<\/p>\n<p>His extensive experience includes, among other things, providing services to companies from the leading telecommunications group on the Polish market, in particular in the area of transfer pricing.<\/p>\n<p>With regard to real estate tax, he has helped develop optimisation plans resulting in savings of tens of millions of zlotys. He coordinated a number of key optimisation projects on the Polish market, including the largest real estate tax optimisation project in terms of value. He has extensive knowledge and practical skills in proceedings before tax authorities and administrative courts. He has participated in several hundred tax proceedings. He has led numerous trainings in the field of income taxes, including transfer pricing, as well as VAT.<\/p>\n<p>He is fluent in English.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team5&#8243; module_id=&#8221;team5&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team5&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/M_Kaminska_414_0.jpg&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Ma\u0142gorzata Kami\u0144ska<\/h3>\n<p><strong>Senior Associate | Prawnik<\/strong><\/p>\n<p>Jest absolwentk\u0105 studi\u00f3w prawniczych na Uniwersytecie \u0141\u00f3dzkim. Na tym samym Uniwersytecie uko\u0144czy\u0142a studia podyplomowe w zakresie prawa podatkowego. Swoje do\u015bwiadczenie zdobywa\u0142a w takich firmach jak Deloitte Doradztwo Podatkowe D\u0105browski i Wsp\u00f3lnicy sp. k, MDDP Michalik D\u0142uska Dziedzic i Partnerzy sp\u00f3\u0142ka doradztwa podatkowego, Kancelaria Adwokacko-Podatkowa prof. Henryk Dzwonkowski.\u00a0<\/p>\n<p>Ma\u0142gosia specjalizuje si\u0119 w zagadnieniach og\u00f3lnego prawa podatkowego, post\u0119powaniach podatkowych, kontrolach podatkowych i post\u0119powaniach s\u0105dowo-administracyjnych.<br \/>Swoje dziesi\u0119cioletnie do\u015bwiadczenie zdobywa\u0142a, wsp\u00f3\u0142pracuj\u0105c z polskimi i zagranicznymi kancelariami \u015bwiadcz\u0105c us\u0142ugi doradztwa podatkowego zar\u00f3wno na rzecz mi\u0119dzynarodowych korporacji jak, i polskich przedsi\u0119biorc\u00f3w.<\/p>\n<p>Pos\u0142uguje si\u0119 j\u0119zykiem angielskim.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team6&#8243; module_id=&#8221;team6&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team6&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/A_Chamot_414_0.jpg&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Artur Chamot<\/h3>\n<p> Jest doradc\u0105 podatkowym oraz radc\u0105 prawnym. W bran\u017cy doradztwa podatkowego dzia\u0142a od 10 lat. Specjalizuje si\u0119 w doradztwie na rzecz przedsi\u0119biorc\u00f3w w zakresie CIT, PIT oraz VAT. Sporz\u0105dza dokumentacje cen transferowych, w tym analizy benchmarkingowe. Bra\u0142 udzia\u0142 w wielu procesach M&#038;A, prowadz\u0105c w tym zakresie badania due diligence. Dzia\u0142a\u0142 zar\u00f3wno na rzecz kupuj\u0105cych (buy-side), jak i sprzedaj\u0105cych (sell-side). Prowadzi\u0142 projekty zwi\u0105zane ze strukturyzacj\u0105 transakcji zbycia oraz nabycia udzia\u0142\u00f3w, sprzeda\u017cy przedsi\u0119biorstw i zorganizowanych cz\u0119\u015bci przedsi\u0119biorstw, wprowadzaniem na polski rynek inwestor\u00f3w zagranicznych (inwestycje typu greenfield oraz brownfield). Prowadzi\u0142 projekty zwi\u0105zane z zach\u0119tami podatkowymi, takimi jak ulga B+R, ulga IP Box, czy 50% kosztami uzyskania przychodu. Dzia\u0142a\u0142 na rzecz podmiot\u00f3w z r\u00f3\u017cnych bran\u017c, w tym m.in. dla bran\u017cy IT, automotive, medycznej, telekomunikacyjnej, czy logistycznej. Jest autorem artyku\u0142\u00f3w publikowanych m.in. na \u0142amach dziennika \u201eRzeczpospolita\u201d.<\/p>\n<p>Biegle pos\u0142uguje si\u0119 j\u0119zykiem angielskim.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team7&#8243; module_id=&#8221;team7&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team7&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/A_Kamola_414.jpg&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Aneta Kamola<\/h3>\n<p><strong>Associate |Prawnik<\/strong><\/p>\n<p>Jest absolwentk\u0105 studi\u00f3w prawniczych na Uniwersytecie Marii Curie-Sk\u0142odowskiej w Lublinie. Studia \u00a0podyplomowe w zakresie prawa podatkowego uko\u0144czy\u0142a na Uczelni \u0141azarskiego w Warszawie.<\/p>\n<p>Aneta specjalizuje si\u0119 w zagadnieniach og\u00f3lnego prawa podatkowego, post\u0119powaniach podatkowych, kontrolach podatkowych.<\/p>\n<p>W ramach Kancelarii ZIMNY Doradcy Podatkowi zajmuje si\u0119 wsparciem Zespo\u0142u w codziennych obowi\u0105zkach, m.in.: przeprowadza liczne research\u2019e podatkowe, sporz\u0105dza wnioski o wydanie interpretacji, przygotowuje komentarze, opinie, projekty skarg do WSA.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team8&#8243; module_id=&#8221;team8&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team8&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/big_1.jpg&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Monika Wo\u0142czy\u0144ska<\/h3>\n<p>She provides services including the review and audit of financial services and other attestation services to approximately 25-30 entities per year, including public-interest entities.<\/p>\n<p>She prepares valuations of enterprises, intangible assets and comparative analyses for enterprises. She has over20 years of professional experience gained in the Audit and Business Advisory Departments of Ernst<br \/>&amp;amp; Young Audyt and PricewaterhouseCoopers. For several years she served as a member of the board in Polish branches of international corporations (Apriso Sp. z o.o., BillBird S.A., GTECH Poland Sp. z o.o.) She is a founder and president of the Polish Organisation of Non-Bank Payment Institutions, where she cooperated with the Polish Financial Supervision Authority. She is a recognised World Bank expert<\/p>\n<p>She worked on draft amendments to the Accounting Act for the Accounting Department of the Ministry of Finance. She conducts obligatory trainings for the Polish Chamber of Statutory Auditors and is the author of publications on accounting and financial audit.<\/p>\n<p>She is fluent in English.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team9&#8243; module_id=&#8221;team9&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team9&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/K_Saluda_414_0.jpg&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Konrad Sa\u0142uda<\/h3>\n<p>A graduate of law from the John Paul II Catholic University of Lublin (KUL).<\/p>\n<p>He also studied law at the University of Konstanz.<br \/>He specialises in civil and criminal law, in particular fiscal criminal law.<\/p>\n<p>In practice, he deals with solving the ongoing legal problems of clients, as well as advising on taking decisions with long-term effects. He deals with risk assessment in the area of criminal liability. He prepares legal opinions, develops strategies and represents clients in pre-litigation and court proceedings. He has ten years of experience in cooperating with Polish and foreign clients of the law firm, both private individuals and business entities.<\/p>\n<p>He speaks German and English.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team10&#8243; module_id=&#8221;team10&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team10&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/A_Gwiazda_218_1.jpg&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Aleksandra Gwiazda<\/h3>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;team12&#8243; module_id=&#8221;team12&#8243; module_class=&#8221;popup close-alt single no-shadow&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;team12&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_has_shadow=&#8221;off&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2025\/10\/lukasz-domian.jpeg&#8221; title_text=&#8221;lukasz-domian&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>\u0141ukasz Domian<\/h3>\n<p>Advocate, member of the Warsaw Bar Association since 2010. Nearly twenty years of experience in providing legal advisory services to institutional clients.<\/p>\n<p>Unique skills acquired while managing the legal and HR departments of a leading Polish audit firm, a member of an international network of auditing, legal, and advisory firms.<\/p>\n<p>Legal advisor to corporate bodies. Specializing in social security law, human resources matters, labor law, and corporate law. He has represented the attorney in numerous disputes with the Social Insurance Institution (ZUS) and in the broad field of labor law (PIP, administrative courts, and common courts).<\/p>\n<p>Fluent in English.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Cooperation&#8221; module_id=&#8221;cooperation&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||||false|false&#8221; da_popup_slug=&#8221;cooperation&#8221; da_disable_devices=&#8221;off|off|off&#8221; border_width_top=&#8221;1px&#8221; border_color_top=&#8221;#dddddd&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|||on|||||&#8221; header_2_font=&#8221;|||on|||||&#8221; header_2_text_align=&#8221;center&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Cooperation<\/h2>\n<p>In order to provide our Clients with comprehensive service and legal security, we have<br \/>established cooperation with:<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/kancelaria.png&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]Tax offices in Great Britain, Switzerland, the Netherlands, Malta and Cyprus.[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/prawnicy.png&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]The best lawyers in Poland dealing with other areas of law (e.g. corporate law, pharmaceutical law, \treal estate law, energy law).[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/rewidenci.png&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;]Statutory auditors and accountants.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Section&#8221; module_id=&#8221;contact&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_direction=&#8221;90deg&#8221; background_color_gradient_stops=&#8221;#000000 28%|rgba(0,0,0,0) 85%&#8221; background_color_gradient_overlays_image=&#8221;on&#8221; background_image=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/footer-bg.jpg&#8221; da_popup_slug=&#8221;contact&#8221; da_disable_devices=&#8221;off|off|off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2025\/05\/ZIMNY-MATAREWICZ-logo-kolor-cmyk-biale-2500.png&#8221; alt=&#8221;ZIMNY &#8211; Dardacy podatkowi&#8221; title_text=&#8221;ZIMNY MATAREWICZ logo kolor cmyk biale-2500&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; width=&#8221;200px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; module_alignment=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#FFFFFF&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><b>ZIMNY MATAREWICZ TAX ADVISERS<\/b><\/p>\n<p>Plac Stanis\u0142awa Ma\u0142achowskiego 2<br \/><em>(entrance at Traugutta Street)<\/em><br \/>00-066 Warszawa<\/p>\n<p>tel: + 48 22 254 38 68<br \/>e-mail: office@zimny.eu<br \/>NIP: 754-25-78-561<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/zimny.eu\/wp-content\/uploads\/2023\/02\/ico-in.png&#8221; url=&#8221;https:\/\/pl.linkedin.com\/company\/zimny-doradcy-podatkowi&#8221; url_new_window=&#8221;on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; width=&#8221;28px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#FFFFFF&#8221; module_alignment=&#8221;center&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;]<b>Office in Krakow<\/b><\/p>\n<p>    ul. Zawi\u0142a 56 ,30-390 Krak\u00f3w[\/et_pb_text][et_pb_text _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#FFFFFF&#8221; global_colors_info=&#8221;{}&#8221;]<b>Marcin Zimny<\/b><\/p>\n<p>    tel: + 48 585 222 333<br \/>\n    e-mail: marcin.zimny@zimny.eu[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#FFFFFF&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><b>Jacek Matarewicz<\/b><\/p>\n<p>tel: + 48 512\u00a0256\u00a0481<br \/>e-mail: jacek.matarewicz@zimny.eu<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:paragraph -->\r\n<p>Przyk\u0142adowa strona. Strony s\u0105 inne ni\u017c wpisy na blogu, poniewa\u017c nie tylko znajduj\u0105 si\u0119 zawsze w jednym miejscu, ale tak\u017ce pojawiaj\u0105 si\u0119 w menu witryny (w wi\u0119kszo\u015bci motyw\u00f3w). Wi\u0119kszo\u015b\u0107 u\u017cytkownik\u00f3w zaczyna od strony z informacjami o sobie, kt\u00f3ra zapozna ich przed odwiedzaj\u0105cymi witryn\u0119. Taka strona mo\u017ce zawiera\u0107 na przyk\u0142ad tak\u0105 tre\u015b\u0107:<\/p>\r\n<!-- \/wp:paragraph --><!-- wp:quote -->\r\n<blockquote class=\"wp-block-quote\">\r\n<p>Cze\u015b\u0107! Za dnia jestem kurierem rowerowym, noc\u0105 pr\u00f3buj\u0119 swoich si\u0142 w aktorstwie, a to jest moja witryna. Mieszkam w Krakowie, mam wspania\u0142ego psa kt\u00f3ry wabi si\u0119 Reks i lubi\u0119 pi\u00f1a colad\u0119 (oraz spacery, gdy pada deszcz).<\/p>\r\n<\/blockquote>\r\n<!-- \/wp:quote --><!-- wp:paragraph -->\r\n<p>...albo co\u015b takiego:<\/p>\r\n<!-- \/wp:paragraph --><!-- wp:quote -->\r\n<blockquote class=\"wp-block-quote\">\r\n<p>Firma XYZ Doohickey zosta\u0142a za\u0142o\u017cona w 1971 roku i od tamtej pory dostarcza spo\u0142ecze\u0144stwu dobrej jako\u015bci gad\u017cety. Znajduj\u0105ca si\u0119 w Gotham City XYZ zatrudnia ponad 2000 os\u00f3b i robi niesamowite rzeczy dla spo\u0142eczno\u015bci Gotham.<\/p>\r\n<\/blockquote>\r\n<!-- \/wp:quote --><!-- wp:paragraph -->\r\n<p>Jako nowy u\u017cytkownik WordPressa, powiniene\u015b przej\u015b\u0107 do <a href=\"https:\/\/zimny.eu\/wp-admin\/\">swojego kokpitu<\/a> aby usun\u0105\u0107 t\u0119 stron\u0119 i stworzy\u0107 nowe z w\u0142asn\u0105 tre\u015bci\u0105. Dobrej zabawy!<\/p>\r\n<!-- \/wp:paragraph -->","_et_gb_content_width":"","footnotes":""},"class_list":["post-2","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/zimny.eu\/index.php\/wp-json\/wp\/v2\/pages\/2","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zimny.eu\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/zimny.eu\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/zimny.eu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/zimny.eu\/index.php\/wp-json\/wp\/v2\/comments?post=2"}],"version-history":[{"count":119,"href":"https:\/\/zimny.eu\/index.php\/wp-json\/wp\/v2\/pages\/2\/revisions"}],"predecessor-version":[{"id":841,"href":"https:\/\/zimny.eu\/index.php\/wp-json\/wp\/v2\/pages\/2\/revisions\/841"}],"wp:attachment":[{"href":"https:\/\/zimny.eu\/index.php\/wp-json\/wp\/v2\/media?parent=2"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}