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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

  • Harvard Law School.
  • Certified Tax Adviser, National Chamber of Tax Advisers.
  • MA in Economics, Faculty of Economics, Management and Finance at the Graduate School of Business Economics in Warsaw.
  • MA in Law, Faculty of Law at Stefan Wyszyński University in Warsaw.
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Expertise

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03/05/2023
Real es­tate trans­ac­tion costs and taxes in Po­land
1. Due di­li­gence costs for the pur­chase of real es­tate 1.1 Mu­ni­cip­al search Cost Land re­gistry: text ex­cerpt: ap­prox. EUR 12; text ex­cerpt with map: ap­prox. EUR 36;Zon­ing plan: the ma­jor­ity of zon­ing...
05/04/2023
CEE Green­field Guide 2023
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...
13/12/2022
CMS takes up res­id­ence in Var­so Tower
In­ter­na­tion­al law firm CMS has re­lo­cated its Warsaw headquar­ters to the Var­so Tower build­ing, a new sym­bol of the Pol­ish cap­it­al. The firm, which has been present in Po­land for more than 25 years, moves...
25/04/2022
CMS named Law Firm of the Year in Po­land and Hun­gary at Cham­bers Europe...
In­ter­na­tion­al law firm CMS has been awar­ded Law Firm of the Year in Po­land and Hun­gary at the coveted Cham­bers Europe Awards 2022, held on 22 April in Mad­rid.  The Cham­bers Europe Awards re­cog­nise a...
12/04/2022
CEE Green­field Guide 2022
CEE coun­tries con­tin­ue to at­tract sig­ni­fic­ant for­eign dir­ect in­vest­ment in green­field op­er­a­tions. In­deed, many man­u­fac­tur­ing busi­nesses fo­cus on ex­pand­ing ca­pa­city in CEE coun­tries, some­times at the ex­pense...
10/11/2021
CMS con­tin­ues real es­tate ex­pan­sion with 10-strong team hire in Po­land
In­ter­na­tion­al law firm CMS has bolstered its real es­tate and con­struc­tion prac­tice with the ad­di­tion of a team of 10 law­yers in Po­land.  CMS will be joined by three re­spec­ted part­ners, each with many...
13/10/2021
CMS strengthens real es­tate and con­struc­tion team in Po­land with a new...
In­ter­na­tion­al law firm CMS is pleased to an­nounce the hire of Michał Mieciński, an ex­pert with 25 years of ex­per­i­ence in ad­vising on real es­tate trans­ac­tions in Po­land and CEE. As part­ner, Michał will...
05/10/2021
Law firm CMS will re­lo­cate its Warsaw of­fice to Var­so Tower
In­ter­na­tion­al law firm CMS will move to a new of­fice loc­ated in Var­so Tower - the highest of­fice build­ing in the European Uni­on. The law firm has signed a lease for 7,000 sq m in the Var­so Tower, de­veloped...
19/07/2021
CMS Po­land an­nounces twenty-three pro­mo­tions in­clud­ing two Coun­sel ap­point­ments
CMS Po­land is pleased to an­nounce that Adam Jodkowski, from the Dis­pute Res­ol­u­tion team, and Ag­nieszka Star­zyńska, from the Com­pet­i­tion Prac­tice and Life Sci­ences Group, have both been pro­moted to coun­sel...
14/07/2021
The new Bloomberg Po­land Coun­try Tax Guide au­thored by CMS ex­perts is already...
Tax ex­perts from CMS’s Warsaw tax prac­tice have au­thored  “Po­land: Coun­try Guide” for one of the top glob­al re­search and in­sight pro­viders – Bloomberg’s Glob­al Tax Guide. In the pub­lic­a­tion...
29/04/2021
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...
12/02/2021
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...