Zimny
tax advisers

We provide services to companies in the energy, pharmaceutical and FMCG sectors concerning
excise tax and fuel surcharge. Our advice includes in particular:

• assistance in obtaining excise authorisations: tax warehouse registered consignee, registered consignor, exit permit, intermediary,
• conducting excise audits,
• assistance in solving problems with excise goods taxation,
• indicating the conditions and possibilities of applying excise tax exemptions and preferential, tax rates,
• adaptating or preparing documentation for excise purposes: excise records, declarations and records,
• assistance in obtaining exemption from the obligation to provide excise security,
• assistance in obtaining decisions on loss and wear standards,
• we also indicate solutions concerning the movement of excise goods: excise duty suspension procedures, the movement of excise goods subject to zero excise duty or exempted from excise duty due to their intended use.

We support businesses and business organisations at every stage of legislative work. In particular:

• we prepare drafts of legal acts or specific provisions, together with their justification,
• we monitor, analyse and evaluate proposals for changes in tax regulations in terms of their impact on the activity of a given company or industry,
• we prepare comments on draft Polish and European Union tax regulations,
• we support companies or industries in their contacts with public authorities.

We have experience in tax advisory services for companies in the process of investing and conducting business in SEZ.
In particular we help companies with the following:

• investment analysis in terms of the possibility of obtaining exemptions from income tax and property tax,
• tax aspects of conducting business activity by a given company within and outside the SEZ,
• tax issues related to the provision of production tools (tooling) to a business operating in a SEZ,
• determining the scope of costs and revenues that may be included in the zone's operations in accordance with the permit to operate in the SEZ.

We have advised, for instance, one of the largest automotive companies in determining the parameters of an investment in a SEZ.

Our team provides services related to the effective settlement of VAT by municipalities and their units and municipal companies.
Our assistance includes such things as:

• handling the process of recovering VAT amounts not recovered in previous years,
• consultancy on municipal investments.

Our experts advise on labour issues related to, among others:

• taxation of income from work obtained in Poland and abroad,
• selection of tax-optimal forms of employment and remuneration,
• delegating managerial staff to work abroad, and to Poland,
• the scope of duties and responsibilities of the payer of personal income tax and social security contributions,
• a review of the employer's personal income tax and social security obligations,
• establishing social and health insurance obligations, in view of EU legal solutions,
• tax settlement in Poland of Polish and foreign tax residents due to income earned from work, managerial contracts, contracts for work, contracts for specific work, contracts of mandate,

Polish and foreign money capital, disposal of real estate, lease, pensions and disability pensions from abroad and other sources of income.
Among other clients, we have advised a large company from the US on the optimal form of employment of several dozen employees in Poland.

We provide comprehensive support to small and large family businesses and their owners, thanks to our close cooperation with Polish and foreign law firms, investment funds and investors, with companies providing advice on entering foreign markets with goods and services.
Our experts advise, among other things, on:

• international tax planning,
• change of tax residency,
• tax-efficient structuring of the activity conducted in Poland,
• ensuring the tax efficiency of business activity,
• property protection,
• the generational succession of a business enterprise,
• taxation of income from investments in monetary capitals, including Polish and foreign capitalfunds, derivatives and alternative investments,
• taxation of income from the sale or lease of real estate,
• the tax aspects of the acquisition or transfer of personal property, including inherited or donated property, the division or disposal of common property,
• tax settlement in the area of inheritance and donation tax, and the choice of optimal jurisdiction and change of tax residence.

We also offer support in setting up a private foundation. This will make it possible to secure assets and their succession in a comprehensive way, leaving them in the hands of families for generations –
in the case of unforeseeable events.

In particular, we offer comprehensive assistance in the settlement of real estate tax, including:

• support in the qualification of individual assets for taxation purposes,
• we carry out effective tax reviews to identify areas of savings,
• we implement optimisations of tax settlements.
• we enter into negotiations with local tax authorities and handle any disputes,
• we advise on the possibilities of optimising the taxation of structures (e.g. using the process of reclassifying structures, separating construction and non-structural parts) and buildings (exclusion from taxation of certain objects remaining within buildings, area measurements, the application of exemptions and tax exemptions, the taxation of complex objects and construction parts of technical equipment, or objects not raised with the use of construction products).

We advise entities operating on the real estate market. We provide services to developers, investment funds, leasing companies and private investors – Polish and foreign.
Our team comprises specialists with over twenty years of experience in areas including:

• taxation of income from real estate investments,
• adjusting the process of providing construction services to changes in the provisions of the VAT Act and the Ministry of Finance's interpretation,
• taxation of real estate turnover with VAT and civil-law transaction tax,
• selection of the optimum ownership structure for investments on the real estate market in terms of tax efficiency, taking into account the specific nature of investments in non- residential and residential properties,
• taxation of alternative forms of investment finance,
• optimisation of tax depreciation,
• taxation of leasing and rental of real estate,
• settlement of expenditures and operating costs of real estate,
• real property tax.

We also provide services related to VAT applicable to a company during the construction process. We can adjust the process of providing construction services to changes in VAT in a way that ensures the tax security of transactions. As part of this service, we will design new document templates(attachments to invoices), write procedures for the main contractor and subcontractors, submit applications for appropriate individual tax interpretations and classification opinions, and propose changes in the IT system.

Tax planning and restructuring transactions typically involve a number of complex financial and legal issues, in particular tax issues, the effective management of which is key to the success of the transaction. Our experienced team will provide comprehensive assistance in setting up the structureof the business, mergers, acquisitions and the restructuring of companies, as well as any other aspects of tax planning.
Our services include in particular:

• support in the sale/purchase of an enterprise or its part, including a due diligence audit,
• support in the disposal or acquisition of a block of shares;
• support for mergers, divisions, acquisitions or transformations of economic operators;
• support for investors in the process of purchasing companies within the framework of restructuring projects,
• advice on the taxation of management staff in connection with an investment,
• tax structuring of transactions, creating tax-efficient, safe structures prior to closing transactions,
• preparation and negotiation of transaction documentation,
• post-transaction tax assistance.

We help businesses entering into transactions with third parties to meet all the requirements of EU customs regulations. We check whether the company applies the proper methodology of customs and tax settlements, identifying possible irregularities and proposing improvements. We support clients in the application of economic and special customs procedures, or can prepare the documentation ourselves. We provide assistance during inspections and proceedings before customs and tax authorities and in court and administrative proceedings.
Our services include in particular:

• assistance in planning transactions involving trade in goods with countries outside the EU, in terms of customs and tax costs and the application of non-economic restrictions such as:trade in strategic goods, hazardous goods, etc.,
• support with the use of economic customs procedures: customs warehousing, inward processing, processing under customs control, temporary admission and outward processing,
• support in the process of obtaining and applying special customs procedures and simplified procedures,
• preparing for or assisting in obtaining AEO status,
• support in tracing the origin of goods and requesting Binding Origin Information,
• assessing the correctness of the applied tariff classification of goods and applying for BindingTariff Information,
• representing clients in disputes both at the level of proceedings before the authorities and before the Provincial Administrative Courts and the Supreme Administrative Court.

We verify whether businesses correctly fulfil their tax settlement obligations. We check whether they apply the proper settlement methodology, identifying possible irregularities and proposing improvements. We identify areas of potential tax risk and, as a result, we help to correct errors and omissions.
A tax audit can cover selected titles of budget liabilities (PIT, CIT, VAT, real estate tax), areas of activity (sales and purchases, investments, transfer prices) or specific economic operations or events.
The final result of a tax audit is a report containing a diagnosis of irregularities and areas giving rise to tax risks. In the report, we indicate the identified omissions and the ways in which they can be corrected, as well as the areas in which improvements can be applied.
We conduct tax audits for potential investors, entities planning to sell their business, as well as typically internal audits aimed at diagnosing areas of tax risk.
We have conducted tax audits for companeis operating in the following sectors: automotive, pharmaceutical, financial services, construction, energy.

As experienced lawyers, we specialise in defending individuals responsible for tax settlements (members of management boards, financial directors and chief accountants).
We conduct audits with respect to fiscal criminal liability. We design and implement measures to limit the tax liability of the individuals managing the company. We can defend our clients in pre-trial proceedings and in court.

We provide professional help for suspects, defendants and those who have been convicted. We are prepared to take the dispute as far as it needs to go: appeal, cassations and further complaints. We develop procedures to minimise the risk of liability under the Fiscal Criminal Code and to enable the practical use of conciliation institutions provided for in the Fiscal Criminal Code (including active grievances, voluntary admission of liability, effective correction of tax returns, etc.).

We also provide specialist training dedicated to the individuals responsible for tax settlements, where the aim is to familiarise them with the principles of criminal and fiscal liability and the procedures that help minimise such liability.
We can help you with any questions you may have:

• representation at the stage of tax and customs and fiscal audit,
• defence in the pre-trial phase against financial and non-financial investigative bodies,
•  defence in court proceedings,
• preparing all pleadings in the field of fiscal criminal law.

Zimny Tax Advisers offers professional assistance in the efficient and effective use of all available legal means to protect the interests of our clients in disputes with tax authorities.

We offer assistance:

• in the event that the authority undertakes verification activities during a tax audit, a customs and fiscal inspection and proceedings in tax and customs matters,
• in enforcement proceedings, providing professional assistance aimed at eliminating or reducing the adverse effects related to administrative enforcement,
• representing clients in proceedings before administrative courts, including the Supreme Administrative Court,
• professionally preparing applications for tax interpretations and representing clients before the Minister of Finance and administrative courts within the framework of interpretation proceedings,
• preparing complaints to the European Commission and participating on behalf of taxpayers in proceedings before the Court of Justice of the EU,
• professional assistance in how best to challenge unfavourable positions taken by authorities,

We have successfully supported our clients in complex cases of VAT fraud and in ongoing
administrative enforcement proceedings, among other things.

We develop a comprehensive transfer pricing policy in the company. We prepare a full range of transfer pricing documentation, including benchmarking. We help companies entering into transactions with related entities to meet all the requirements of the transfer pricing regulations.
Our services are always tailored to the individual needs of our clients, often resulting from the uniqueness of their business. We strive to eliminate risks arising from improperly conducted transfer pricing policies.
We provide our clients with support in controlling intra-group transactions and creating documentation. We help to plan and implement new internal transfer pricing policies.

We provide assistance during inspections by tax authorities and in the event of disputes with authorities and in court-administrative proceedings.
We prepare a full range of transfer pricing documentation, including benchmarks. We help companies
entering into transactions with related entities to meet all the requirements of the transfer pricing regulations.
Our services are always tailored to the individual needs of our clients, often resulting from the uniqueness of their business. We strive to eliminate risks arising from improperly conducted transfer
pricing policies.
Our transfer pricing services include the following activities:

• drafting transfer pricing documentation,
• preparing comparative analyses in order to establish or verify prices in a transaction with a related party (benchmark),
• conducting proceedings on price agreements with tax authorities,
• supporting the taxpayer in the event of tax / fiscal inspections,
• conducting transfer pricing training,
• planning, implementing, reviewing and other transfer pricing activities,
• audit on transfer prices,
• identifying and reviewing transactions between related parties and assessing the potential risks,
• analysing the transaction pricing policy currently applied in the group and preparing transfer pricing documentation based on local regulations,
• advising on appropriate methods of estimating transaction prices in transactions between related parties,
• preparing documentation supporting the applied transfer pricing method,
• representing the client during the tax audit, drafting appropriate documentation supporting the taxpayer's position and defending the transaction prices within an inspection carried out by the tax authorities,
• ongoing support for the implementation of transaction pricing strategies and regular updating of supporting documentation.