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Andrzej Pośniak

Managing Partner
Head of Tax

CMS Cameron McKenna Nabarro Olswang Pośniak i Bejm sp.k.
Varso Tower
Chmielna 69,
00-801 Warsaw
Poland
Languages Polish, English

Andrzej Pośniak, a lawyer and a Polish-qualified tax advisor, is Managing Partner and Head of the Tax Team in the Corporate / M&A Department at CMS and the Tax Practice in CEE, as well as a Board Member of the CMS Tax Practice Group worldwide. He leads one of the top tax teams in Poland consisting of 14 experts with extensive experience of providing legal and tax advisory services to clients from a range of industries. 

Andrzej Pośniak specialises in tax and corporate law, focusing on the tax aspects of JV/consortium structures, international tax and corporate planning and restructuring of multinational companies, as well as M&A transactions. He also advises on transfer pricing, value added tax and corporate income tax matters.

Andrzej is a certified tax advisor and a lawyer with 16 years of experience. He successfully combines legal knowledge gained in Poland and the US (Harvard Law School) with a business education.

Andrzej is the author of a large number of publications focusing on legal-tax issues, and regularly appears as a tax expert on nationwide TV. He also conducts tax seminars, workshops and professional training sessions.

Andrzej’s clients include: Saipem, Techint, International Paper, Pramerica, AIG, Euclid Transactional, mBank S.A. and Aion Bank.

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"‘experienced’ and ‘reliable’ expert, who is ‘hands-on’ and ‘favours a practical approach’."

Legal 500

Relevant experience

  • Saipem SpA (ENI Group) and Techint SpA on their establishment and operations in Poland, as well as on the construction of an LNG Terminal in Swinoujscie (value of approx. EUR 692m). Andrzej lead a team of lawyers which won a court case against the Polish Minister of Finance; the value of the subject of the case exceeded EUR 250m.
  • Philip Morris on day-to-day tax matters, including excise duty on tobacco products. 
  • Pramerica investment funds on the corporate / tax aspects of real estate transactions and business restructurings in Poland. 
  • British Vita (UK) on day-to-day tax and corporate matters. 
  • UniCredit Bank Austria on the corporate / tax aspects of restructuring its facilities portfolio in Poland. 
  • mBank S.A. (owned by Commerzbank AG) on the corporate / tax aspects of issuing and structuring covered bonds and bancassurance activity. 
  • BANK PKO BP S.A. (the biggest Polish commercial bank) on the corporate / tax structure of insurance activity in Poland.
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Memberships & Roles

  • Member, National Chamber of Tax Advisers in Warsaw
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Education

  • Harvard Law School.
  • Certified Tax Adviser, National Chamber of Tax Advisers.
  • MA in Economics, Faculty of Economics, Management and Finance at the Graduate School of Business Economics in Warsaw.
  • MA in Law, Faculty of Law at Stefan Wyszyński University in Warsaw.
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Expertise

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04/03/2024
CMS expands its Corporate/M&A practice in Poland with appointment of standout...
International law firm CMS is strengthening its Corporate/M&A practice in Poland. Partner Ryszard Manteuffel and counsel Robert Semczuk have joined the firm’s Corporate/M&A practice, led by Sławomir...
13/12/2023
CMS Expert Guide to Stock option grants in Poland
1. Can a company issue stock op­tions/re­stric­ted units in your jurisdiction?. Yes. However, please note that the stock option/RSU plan may be subject to regulatory requirements 2. If yes, is it a common...
Comparable
30/11/2023
CMS becomes the first law firm in Poland to be awarded WELL Platinum certification
CMS’s new office in Varso Tower has become the first office fit-out in Poland to receive the WELL Certified to the Platinum level. With this, CMS joins a prestigious group of just four other law firms...
03/05/2023
Real estate transaction costs and taxes in Poland
1. Due diligence costs for the purchase of real estate 1.1 Municipal search Cost Land registry: text excerpt: approx. EUR 12; text excerpt with map: approx. EUR 36;Zoning plan: the majority of zoning...
05/04/2023
CEE Greenfield Guide 2023
CEE countries have attracted significant foreign direct investment in greenfield operations in recent years. Indeed, many manufacturing businesses have focused on expanding capacity in CEE countries...
13/12/2022
CMS takes up residence in Varso Tower
International law firm CMS has relocated its Warsaw headquarters to the Varso Tower building, a new symbol of the Polish capital. The firm, which has been present in Poland for more than 25 years, moves...
25/04/2022
CMS named Law Firm of the Year in Poland and Hungary at Chambers Europe...
International law firm CMS has been awarded Law Firm of the Year in Poland and Hungary at the coveted Chambers Europe Awards 2022, held on 22 April in Madrid.  The Chambers Europe Awards recognise a...
12/04/2022
CEE Greenfield Guide 2022
CEE countries continue to attract significant foreign direct investment in greenfield operations. Indeed, many manufacturing businesses focus on expanding capacity in CEE countries, sometimes at the expense...
06/12/2021
Climate change taxation reforms and incentives in Poland
1. Has your country ratified the Paris Agreement?  Yes, 6 October 2016. 2. Has your country introduced environmental taxes? 2.1 Energy taxes Yes, energy products and electricity, used as motor fuel...
10/11/2021
CMS continues real estate expansion with 10-strong team hire in Poland
International law firm CMS has bolstered its real estate and construction practice with the addition of a team of 10 lawyers in Poland.  CMS will be joined by three respected partners, each with many...
13/10/2021
CMS strengthens real estate and construction team in Poland with a new...
International law firm CMS is pleased to announce the hire of Michał Mieciński, an expert with 25 years of experience in advising on real estate transactions in Poland and CEE. As partner, Michał will...
05/10/2021
Law firm CMS will relocate its Warsaw office to Varso Tower
International law firm CMS will move to a new office located in Varso Tower - the highest office building in the European Union. The law firm has signed a lease for 7,000 sq m in the Varso Tower, developed...