Home / People / Andrzej Posniak
Picture of Andrzej Posniak

Andrzej Posniak

Managing Partner
Head of Tax

CMS Cameron McKenna Nabarro Olswang Pośniak i Bejm 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.

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

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
more less

Memberships

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

Expertise

Feed

Show only
28 May 2020
Anti-crisis Shield: the im­pact of new reg­u­la­tions on con­duct­ing busi­ness...
Leg­al status as of 16 May 2020
19 April 2017
CMS Ex­pert Guide to Trans­fer Pri­cing Doc­u­ment­a­tion Re­quire­ments in 30 Coun­tries
This CMS Ex­pert Guide is an ex­cel­lent sup­port for in­ter­na­tion­al groups to man­age and se­cure their trans­fer pri­cing policy in an en­vir­on­ment where the pro­vi­sions of na­tion­al laws are far from be­ing har­mon­ised.
20 March 2020
Coronavir­us and taxes – fur­ther de­vel­op­ment
On 19 March 2020, the Pol­ish Min­istry of Fin­ance presen­ted spe­cif­ic tax solu­tions as part of the so-called “anti-crisis shield”. However, al­though they have not yet been presen­ted in the form of a...
20 April 2020
CEE Green­field Guide
This guide to in­vest­ment in the Cent­ral and East­ern European (“CEE”) re­gion is in­ten­ded to help po­ten­tial in­vestors un­der­stand what in­cent­ives are avail­able when in­vest­ing in the lead­ing coun­tries in CEE. It also sets out in­form­a­tion about the pro­cess for
19 March 2020
Coronavir­us and taxes
On 18 March 2020, the Pol­ish Gov­ern­ment an­nounced the so-called “anti-crisis shield”. It aims at help­ing Pol­ish busi­nesses strug­gling with the ef­fects of the COV­ID-19 epi­dem­ic. Among many oth­er things,...
16 April 2020
Anti-crisis Shield: the im­pact of new reg­u­la­tions on con­duct­ing busi­ness...
Leg­al status as of 3 April 2020
04 November 2019
New law on pay­ment delays in Po­land
The new Pol­ish law on com­bat­ing pay­ment delays will enter in­to force on 1 Janu­ary 2020. It is aimed at deal­ing with pay­ment delays but will also con­sid­er­ably change the cur­rent pay­ment terms re­gime. It...
08 May 2018
Green­field In­vest­ments in CEE 2018
15 July 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...
03 July 2017
Over­view of Tax Re­forms in CEE 2015 - 2017
04 July 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...
27/06/2017
VAT re­fund
Who is en­titled for a VAT re­fund?