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Malgorzata Brauckmann-Sajkiewicz


CMS Cameron McKenna Nabarro Olswang Pośniak i Bejm sp.k.
Varso Tower
Chmielna 69,
00-801 Warsaw
Languages Polish, English, German

Małgorzata Sajkiewicz is an advocate and counsel in the Tax and Corporate/M&A Departments at CMS. She is a member of the German Desk.

She specialises in tax and legal assistance in M&A transactions, tax and legal advice in corporate restructuring and tax planning at the Polish and international levels and tax litigation (especially post-tax planning litigations).

Małgorzata has a long track record in advising for corporate clients from FMCG, real estate and IT and e-commerce sectors as well as high-net-worth individuals. She has a wide experience in providing and managing comprehensive legal services to German-speaking clients in Poland.

Małgorzata advises clients on legal and tax-efficient structures and models for investing in and operating businesses, including online stores. She advises Polish and foreign corporate clients as well as high-net-worth individuals, for whom she develops and implements effective tax structures for purchase and sale of businesses and shares. She also provides legal and tax services to corporate clients on an ongoing basis. She represents clients before tax authorities and administrative courts in tax cases. She advises on tax aspects of management and employee compensation, including incentive plans.

Before joining CMS, she worked at leading international law firms in Warsaw, Munich and Berlin.

She is a member of Black Swan Fund, a network of business angels supporting start-ups founded by women and women entrepreneurship.

She has authored numerous publications on tax law, including “Global Tax Guide for Bloomberg BNA”. She conducts workshops on tax and legal matters for entrepreneurs.

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Relevant experience

  • Tax advice for PDH from Grupa Azoty, the key Polish player in the chemical sector, regarding the construction by Korean Hyundai Engineering Co. Ltd of a EUR 1.4 billion propane dehydrogenation (PDH) and polypropylene production (PP) installation, the first such investment in Poland and CEE.
  • Advice for Modus Group, one of the leading developers in the renewable energy sector, on tax structuring and transactional aspects of the sale of 49 solar power plants to Aberdeen Standard Investments, the biggest transaction involving solar power parks in Poland to date.
  • Comprehensive Polish-Luxembourg tax advice for V4C, a private equity fund, on the acquisition of KomEko, a company from the waste management and treatment sector, from Royalton Partners; the tax advice also covered a bespoke stock option plan for the managers of the acquired entity.
  • Tax advice for Bank Polska Kasa Opieki S.A. with respect to EUR 62 million financing of the acquisition of the iconic Hotel Sheraton in Warsaw by Patron Capital from PEH Warsaw Bidco sp. z .o.o. (the owner of Hotel Sheraton).
  • Transactional tax advice to the listed company and subsidiary of Ringier Axel Springer Media AG - MZN Property S.A., the owner of Internet platforms such as Morizon.pl, one of the largest real estate classified services in Poland, and Lendi.pl, on offering innovative financial services in the area of credit intermediation, and some of its shareholders in the process of acquiring a strategic investor.
  • IKEA on legal and tax advice on implementation of new telephone and online sales channels, ongoing assistance related to the online sale channel.
  • Samsung on day-to-day legal and tax advice regarding income tax and other tax aspects of its online store.
  • World’s leading manufacturer of hearing aids on legal and tax advice on reorganization of its business structure in Poland and implementation of the final structure.
  • Enterprise Investors on the acquisition of Jantoń, one of Poland’s largest companies producing grape- and fruit-wine based alcoholic beverages.
  • HNWI on the cross-border structure enabling tax-efficient disposal of shares of an operating company using a closed-end investment fund and entities in Slovakia and Cyprus, and implementation of the structure.
  • Advising on the optimal tax structure for rental of industrial property using a closed-end investment fund and a Luxembourg partnership.
  • Emperia Group on the cross-border merger through acquisition of a Cypriot company by a Polish company belonging to the Emperia Group.
  • Parker Hannifin on the acquisition of Jäger Automobil-Technik and Jäger Automotive Polska, including acquisition contract drafting and negotiations
  • A Spanish real estate developer on its investments in Poland.
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Memberships & Roles

  • District Chamber of Advocates in Warsaw
  • German - Polish Law Society (Deutsch-Polnische Juristenvereinigung)
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  • Masters degree, law, Faculty of Law, Administration and Economics at University of Wrocław, Wrocław.
  • Postgraduate studies in law, economics, accounting, Warsaw School of Economics, Warsaw.
  • German Law School, Humboldt University of Berlin, Berlin.
  • ISEP scholarship, Law & Economics, San Jose State University, California.
  • Diploma in English and European Law, School of English and European Law at the University of Cambridge, Cambridge.
  • Erasmus Scholarship, Ludwig-Maximilians-Universität in Munich, Munich.
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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...
CMS advised on investments in the new technology sector
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“Poland: Country Guide” in the newest edition of Bloomberg Global Tax Guide...
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CMS has added three experienced lawyers to its tax team and broadened its tax advisory services in representing clients in tax, penal and fiscal proceedings as well as in transfer pricing.“For years...