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Andrzej Pośniak

Managing Partner
Head of Tax

CMS Cameron McKenna Nabarro Olswang Pośniak i Sawicki sp.k.
Warsaw Financial Centre
ul. Emilii Plater 53
00-113 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 specialises in tax and corporate law, focusing on transfer pricing, value added tax and corporate income tax matters. He also advises on the tax aspects of JV/consortium structures, international tax and corporate planning and restructuring of multinational companies, as well as M&A transactions.

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, First Title Insurance, Euclid Transactional, mBank S.A. and Bank PKO BP S.A.

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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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Education

  • 2007 - Certified Tax Adviser, National Chamber of Tax Advisers
  • 2005 - MA in Economics, Faculty of Economics, Management and Finance at the Graduate School of Business Economics in Warsaw
  • 2004 - MA in Law, Faculty of Law at Stefan Wyszyński University in Warsaw
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Memberships

  • Member, National Chamber of Tax Advisers in Warsaw
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Expertise

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25 June 2018
CEE Green­field Guide
Third edi­tion
15/07/2019
Po­land: New reg­u­lat­ory bur­den
What is hap­pen­ing and when? A rad­ic­al new law aimed at com­bat­ing pay­ment delays has been just ap­proved by the lower house of the Pol­ish Par­lia­ment and is likely to be ad­op­ted be­fore Par­lia­ment­ary elec­tions in Oc­to­ber/Novem­ber this year and come in­to ef­fect.
08/05/2018
Green­field In­vest­ments in CEE 2018
04/07/2019
New with­hold­ing tax reg­u­la­tions sus­pen­ded un­til Decem­ber 2019
On 28 June 2019, the Min­is­ter of Fin­ance pub­lished a Reg­u­la­tion ex­tend­ing the sus­pen­sion of ap­plic­ab­il­ity of Art­icle 26 (2)(e) of the Pol­ish CIT Act un­til 31 Decem­ber 2019 (un­der the pre­vi­ous ver­sion of the Reg­u­la­tion, the ap­plic­ab­il­ity of this pro­vi­sion had.
03/07/2017
Over­view of Tax Re­forms in CEE 2015 - 2017
14/06/2019
Change pro­ject re­gard­ing split pay­ment
Re­cently, the Min­is­ter of Fin­ance pub­lished a draft amend­ment to the VAT Act, which in­tro­duces an ob­lig­a­tion to ap­ply the split pay­ment mech­an­ism. Ac­cord­ing to the draft, the split pay­ment mech­an­ism will ap­ply to in­voices doc­u­ment­ing pay­ments ex­ceed­ing PLN.
27/06/2017
VAT re­fund
Who is en­titled for a VAT re­fund?
06 Jun 19
Trans­fer pri­cing in­sight in­to audits and dis­pute res­ol­u­tion
27/05/2019
VAT on con­struc­tion work due at the time of its form­al ac­cept­ance
Re­cently, the CJEU is­sued an im­port­ant judg­ment re­gard­ing the VAT set­tle­ment of con­struc­tion ser­vices, which can be of ma­jor sig­ni­fic­ance for con­struc­tion com­pan­ies op­er­at­ing in Po­land. The Budimex rul­ing may af­fect the prac­tice on the Pol­ish mar­ket, primar­ily.