Picture of Andrzej Posniak

Andrzej Pośniak

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 Polish-qualified tax advisor, is a partner in the Tax Team.

He 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 multinational companies, as well as M&A transactions.

Before joining CMS, Andrzej worked with several well-known international companies including a major European leasing company and one of the “Big Four” consulting firms. He 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. 

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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
20/07/2018
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.
08/05/2018
Green­field In­vest­ments in CEE 2018
04/04/2017
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.
03/07/2017
Over­view of Tax Re­forms in CEE 2015 - 2017
09/09/2016
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.
27/06/2017
VAT re­fund
Who is en­titled for a VAT re­fund?
13/07/2016
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.
19/03/2015
Double suc­cess for CMS Po­land’s Tax team
22/06/2016
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.
02/07/2014
LNG ter­min­al in Świn­oujście – a suc­cess of the CMS...
13/06/2016
Planned changes on the re­tail sales tax in Po­land
Ac­cord­ing to the Min­istry of Fin­ance, the new draft act on the re­tail sales tax as­sumes that a pro­gress­ive tax will be im­posed on in­come from re­tail sales, i. e. sales to con­sumers (in­di­vidu­als not en­gaged in eco­nom­ic activ­ity and flat-rate farm­ers) if re­tail.