Picture of Andrzej Posniak

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
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.

more less

"‘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.
more less


  • 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
more less


  • Member, National Chamber of Tax Advisers in Warsaw
more less



Show only
25 June 2018
CEE Green­field Guide
Third edi­tion
06 Jun 19
Trans­fer pri­cing in­sight in­to audits and dis­pute res­ol­u­tion
MoF pro­poses ma­jor changes to Pol­ish trans­fer pri­cing reg­u­la­tions
On 16 Ju­ly 2018, the Pol­ish Min­istry of Fin­ance pub­lished pro­posed changes to the Cor­por­ate and Per­son­al In­come Taxes Acts, over­haul­ing the cur­rent reg­u­la­tion of trans­fer pri­cing doc­u­ment­a­tion. The main goal of the pro­posed bill is to ease the com­pli­ance bur­den.
Green­field In­vest­ments in CEE 2018
Tax In­form­a­tion Ex­change with Oth­er Coun­tries
The new “Tax In­form­a­tion Ex­change with Oth­er Coun­tries Act” (the “Act”) comes in­to ef­fect on 4 April 2017. The Act im­ple­ments Dir­ect­ive 2011/16/EU and the OECD Com­mon Re­port­ing Stand­ard in­to Pol­ish na­tion­al le­gis­la­tion.
Over­view of Tax Re­forms in CEE 2015 - 2017
Pro­posed Sunday trad­ing ban in Po­land
On 2 Septem­ber, NSZZ Solid­arność (a Pol­ish trade uni­on) sub­mit­ted a draft bill to the Pol­ish Par­lia­ment. The draft bill, which was in­tro­duced by a pop­u­lar le­gis­lat­ive ini­ti­at­ive, pro­poses to pro­hib­it trad­ing on Sundays.
VAT re­fund
Who is en­titled for a VAT re­fund?
Re­tail Sales Tax
On 6 Ju­ly 2016 the Par­lia­ment passed and for­war­ded to the Sen­ate the draft act on the re­tail sales tax. The draft in­tro­duces a pro­gress­ive tax, which will be im­posed on rev­en­ue from re­tail sales, i. e. sales made to con­sumers (in­di­vidu­als not en­gaged in eco­nom­ic.
CMS Ex­pert Guide to Trans­fer pri­cing doc­u­ment­a­tion...
Draft of the Tax Or­din­ance in­tro­duces a “Clause against tax eva­sion”
The clause in ques­tion gives the tax au­thor­it­ies the right to de­term­ine tax without tak­ing in­to ac­count the tax be­ne­fits that a tax­pay­er achieved due to cer­tain ac­tions. The tax con­sequences of these ac­tions would be de­term­ined based on the state of af­fairs.
Double suc­cess for CMS Po­land’s Tax team