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Portrait of Andrzej Pośniak

Andrzej Pośniak

Managing Partner
Head of Tax

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

  • 2019 - Harvard Law School
  • 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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Expertise

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April 2021
CEE Green­field Guide
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...
12 February 2021
New ob­lig­a­tions for ex­cise tax in Po­land for gas and coal en­tit­ies
From 1 Feb­ru­ary 2021 new re­gis­tra­tion ob­lig­a­tions ap­ply for ex­cise tax pur­poses in Po­land. All in­ter­me­di­ary gas and coal en­tit­ies, which be­fore did not have any re­gis­tra­tion ob­lig­a­tions in Po­land, are...
11 February 2021
New tax rules for real es­tate hold­ing com­pan­ies in Po­land
On 1 Janu­ary 2021 new rules on tax­a­tion of real es­tate hold­ing com­pan­ies entered in­to force. Ac­cord­ing to these new reg­u­la­tions “real es­tate com­pan­ies” will be sub­ject to ad­di­tion­al tax bur­dens. 1...
02 October 2020
Ma­jor tax changes are on the way
Work is un­der­way on new tax solu­tions which, in ac­cord­ance with the Min­istry of Fin­ance’s plans, are to enter in­to force in just 3 months: as of 1 Janu­ary 2021. If you con­duct an activ­ity:...
08 July 2020
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...
28 May 2020
Anti-crisis Shield: the im­pact of new reg­u­la­tions on con­duct­ing busi­ness...
CMS law­yers have been con­duct­ing a cross-prac­tice and in-depth ana­lys­is of new COV­ID-19 reg­u­la­tions in Po­land, identi­fy­ing those changes which - from the point of view of trad­ing prac­tice - may have a...
16 April 2020
Anti-crisis Shield: the im­pact of new reg­u­la­tions on con­duct­ing busi­ness...
On March 31, the Pres­id­ent of the Re­pub­lic of Po­land signed a pack­age of laws called the Anti-crisis Shield:the Act of 31 March 2020 amend­ing the Act on spe­cial solu­tions re­lated to the pre­ven­tion, coun­ter­ac­tion...
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...
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...
20 November 2019
“Po­land: Coun­try Guide” in the new­est edi­tion of Bloomberg Glob­al Tax Guide...
Tax ex­perts from CMS’s Warsaw tax prac­tice have au­thored the “Po­land: Coun­try Guide” for one of the top glob­al re­search and in­sight pro­viders – Bloomberg’s Glob­al Tax Guide. In the pub­lic­a­tion...
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...
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...