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Łukasz Dynysiuk


CMS Cameron McKenna Nabarro Olswang Pośniak i Bejm sp.k.
Warsaw Financial Centre
ul. Emilii Plater 53
00-113 Warsaw
Languages Polish, English

Łukasz Dynysiuk is an advocate and a Partner in both the Tax and Corporate/M&A Departments at CMS advising on general corporate and tax issues, in particular in tax structuring. He also assists clients with corporate and tax aspects in M&A transactions and restructuring. 

He is recognised by the international ranking of law firms Legal 500 in the category of tax law, where the clients remark that he ‘understands the business, is straight to the point and seeks innovative solutions’.

Łukasz lectures in taxation in M&A transactions at SGH Warsaw School of Economics. Before joining CMS, he worked at the Legal and Tax Departments of PwC and Deloitte in Warsaw

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"understands the business, is straight to the point and seeks innovative solutions"

Legal 500

Relevant experience

  • Mountpark Properties on corporate and tax restructuring across Europe.
  • Egger on foreign investment in Poland valued at PLN 1 billion (corporate and tax structuring).
  • mAccelerator on establishment of a venture capital fund mAccelerator, the first and the biggest fund in the CEE, having an innovative legal structure, the goal of which is development and commercialization of the new technologies in the financial sector through buying and developing of home-grown technology start-ups (fin-tech).
  • mBank S.A. on tax structuring of the transaction of sale of 79.99% shares in mLocum S.A., a company specializing in real estate projects and real estate management to Archicom, a Polish developer.
  • Libitina and DTM on the mAccelerator’s portfolio investments and in relation to their development.
  • CVC Capital Partners on tax aspects related to purchasing the Żabka Polska chain of convenience stores from the Mid Europa Partners fund.
  • mLeasing sp. z o.o. on corporate and tax reorganising a distribution model of insurance policies that accompany leasing services.
  • Pramerica Investment Funds on corporate and tax aspects of the transactions on the real estate market and on the restructuring of the portfolio companies in Poland.
  • Philip Morris on day-to-day tax law aspects, including excise duty on tobacco products.
  • Lotos Petrobaltic in relation to the tax, corporate, customs and excise duty issues regarding the structure of acquisition and importation of an oil rig to Poland (structuring) and the structure of a JV with one of the companies exploring shale gas.
  • PKN Orlen on the customs and excise duty, and tax issues regarding the structure of crude oil trading on petrol tankers in Poland and Lithuania.
  • mBank S.A. on corporate and tax issues of issuance and structuring of the covered bonds and of bancassurance.
  • mBank S.A. on corporate and tax issues of securitising a portfolio of Swiss franc mortgages.
  • PKO BP S.A. (Poland’s largest bank) on tax and corporate restructuring with regard to reinventing the bank's bancassurance model and establishing of two insurance companies (life and non-life) in a joint venture with insurance partners.
  • Meritum Bank ICB S.A. on tax issues regarding transfer of the debt portfolio.
  • BNK Petroleum on the current corporate and tax issues regarding structure of the shale gas and oil output.
  • Apator Powogaz S.A. on structuring of transfer of the IP rights (patents).
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  • 2017 - Ph.D. in Law, Kozminski University, Warsaw
  • 2011 - M.A., Faculty of Law and Administration, University of Adam Mickiewicz in Poznań
  • 2007 - M.A., Faculty of Management and Marketing, University of Adam Mickiewicz in Poznań
  • 2006 - M.A. Business and Economics, University of Southern Denmark, Odense
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  • District Chamber of Advocates in Warsaw
  • Allerhand Institute in Cracow
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Show only
16 October 2017
CMS ad­vises mBank on cor­por­ate ven­ture cap­it­al fund
CMS has ad­vised mBank on es­tab­lish­ing the mAc­cel­er­at­or cor­por­ate ven­ture cap­it­al fund which is con­sidered the lead­ing “fintech lab” pro­gramme in the CEE re­gion, both in terms of the in­vest­ment value...
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:...
14 June 2017
CMS ad­vises mBank on the sale of mLocum
CMS has ad­vised mBank on the sale of 79.99% of shares in mLocum S.A, a com­pany spe­cial­ising in hous­ing pro­jects and prop­erty man­age­ment. The new ma­jor­ity share­hold­er of mLocum will be Ar­chicom S.A., a...
12 May 2017
Six new coun­sels at CMS
CMS con­sist­ently fo­cuses on de­vel­op­ing spe­cial­ised sec­tor teams and spe­cial­ist leg­al ser­vices, and this year nom­in­ates the fol­low­ing coun­sels:Ad­ri­ana An­drze­jew­ska, who spe­cial­ises in real es­tate trans­ac­tions Michał...
CMS ad­vises lis­ted Pol­ish house­hold ap­pli­ances com­pany, Am­ica, on the ac­quis­i­tion...
CMS has ad­vised Po­land-based man­u­fac­turer and whole­saler of house­hold ap­pli­ances Am­ica Wronki S.A. on the pur­chase of the en­tire is­sued share cap­it­al of The CDA Group Lim­ited, a UK-based re­tail­er of high...