The latest edition of the Insolvenzrecht commentary published by C.H. Beck is now available
We have a pleasure to announce that the latest edition of the Insolvenzrecht commentary published by C.H. Beck is now available.
It is a compendium constantly updated by 70 authors, and Marcin Zimny, alongside his distinguished colleagues Anna Maria Miller, Emilia Pienicka, LL.M., dr Aleksandra Krawczyk, LL.M. corp. restruc., is honored to comment on the tax aspects of restructuring and bankruptcy in Poland.
Marcin Zimny ranked second among top tax advisors.
It is our great pleasure to inform you that Dziennik Gazeta Prawna has just announced the results of the 16th Ranking of Tax Firms and Advisors and Marcin Zimny was ranked second among top tax advisors in the Excise category.
ZIMNY Doradcy Podatkowi placed among the top tax advisory firms in 2021 by Dziennik Gazeta Prawna
We are pleased to announce that in the 16th Ranking of Tax Firms and Advisors published by Dziennik Gazeta Prawna, ZIMNY Doradcy Podatkowi was placed among the top tax advisory firms in 2021.
ZIMNY Doradcy Podatkowi among BEST LAW FIRMS 2022 according to Forbes magazine.
We are pleased to announce that in a report published by Forbes magazine, ZIMNY Doradcy Podatkowi was included in the group of BEST LAW FIRMS 2022. The list is based on recommendations from lawyers working in other law firms and business clients. Thank you very much for your recommendations.
Marcin Zimny awarded by Dziennik Gazeta Prawna
Marcin Zimny was selected by Dziennik Gazeta Prawna as one of the leading tax advisers in the 13th
Tax Ranking of Companies and Tax Advisers.
On the other hand, if you are looking to buy a company, we will prepare the most effective way to
integrate the acquired company with your current structure, and the formula for financing the
acquisition of the company.
As part of a tax due diligence investigation, we will notify you about any tax risks related to the
acquisition or sale of a certain company, and can prepare suggestions on how best to fix the status of
companies burdened with tax risks.
We will protect your interests during negotiations regarding the purchase agreements for these
We will help you to contact potential investors, or companies looking for investors.
Recently, we have assisted in the purchase of several businesses dealing with food production and
the paper business in Poland.
Marcin Sroga, Marcin Zimny
Then we will guide you through the whole process of the excise tax refund. The statutory auditor will
determine the amount of the excise duty refund and then we will prepare all necessary documents
and the application for excise tax refund. We will also represent your company in this respect before
the tax authorities.
Thanks to our many years of experience, including in front of the customs authorities and the Ministry
of Finance, as well as our commitment to our clients, we will efficiently carry out the excise tax refund
process. In addition, we are the authors of the latest commentary to the Excise Duty Act on the
Marcin Zimny is also a tax adviser specialising in excise tax and recommended by the Rzeczpospolita
We can help you implement this solution in a way that will reduce or
eliminate the tax risk. If you already use 50% tax deductible costs, we can verify whether the adopted
solutions are exposed to any risk, and if so, we will help minimise it.
After reviewing the current situation, we will suggest possible amendments to employment contracts,
work regulations, or the rules of recording created works. We would typically prepare an application
for an individual tax interpretation and then, after obtaining a favourable interpretation, we would
supervise the implementation of the recommended solution.
Recently, we have comprehensively supported a large company employing several dozen IT
specialists in this area.
We will also prepare a benchmark allowing us to justify the marketability
of the agreed remuneration in a transaction with a related entity.
We will help you determine the way and conditions of settling transactions with related parties,
including the development of transfer pricing policy in your company.
Thanks to our many years of experience and support, you will strengthen the tax security of your
We recently prepared transactional documentation for international capital groups as well as for
entrepreneurs operating exclusively on the Polish market. We documented transactions concerning
the supply of materials for production, the supply of finished products, and the supply of components
for further processing, as well as services of low added value, sales brokerage services.
Arkadiusz Duda, Marcin Sroga
We will help you to effectively use your tax relief applicable for research and development. We will
identify the areas covered by it and assist you with making settlements.
The area of tax relief for research and development is currently being extended – the legislator is
introducing new relief or modifying existing relief, which will allow you to gain benefits not only at the
time of investment, but also throughout the period of using the developed innovations (innovation
Marcin Zimny, Arkadiusz Duda
We will comprehensively support you in the succession of your business not only in terms of taxes,
but also in other areas, as we cooperate with investment advisors, investment funds, managers,
lawyers and statutory auditors.
We will also help you to protect your assets against any legal and tax risks related to your business.
We will also support you in proceedings before the administrative and
common courts, making every effort to ensure that the proceedings are successful.
At the same time, we will advise you on how to ensure the protection of your assets and your
company, so that even a negative scenario of closing proceedings does not have a significant impact
on your projects. In this respect, we will take action to eliminate or reduce the negative effects of
We have a wealth of experience in conducting proceedings before tax authorities and administrative
courts in the field of VAT, PIT, CIT, excise duty and customs. Members of our team have taken part in
hundreds of proceedings, with the value of the disputes in some cases running into the tens and
hundreds of millions of zlotys. In particular, we have successfully completed many VAT proceedings
related to abuses of rights by our clients' contractors, which carried a high tax and criminal fiscal risk
We were also successful in a dispute concerning excise tax, amounting to around PLN 200 million.
We can ensure the defence of the individuals responsible for tax settlements in your company,
namely members of management boards, financial directors and chief accountants against possible
fiscal criminal liability.
In this respect, we managed to get the person responsible for tax settlements acquitted due to the
improper application of a tax exemption; we negotiated penalties favourable for the client under
In conclusion, with our extensive experience and comprehensive support, thanks to our assistance
you will enjoy the peace of mind and continuity of business, despite any ongoing proceedings.
Karolina Donowska, Marcin Zimny (litigation, enforcement) Marcin Sroga (KKS)
As part of the service, with regard to tax issues we prepare a restructuring scenario, a scheme of
conducting planned activities, carry out necessary tax due diligence audits and monitor the tax
aspects of the transaction.
Marcin Sroga, Marcin Zimny
As part of our services for the pharmaceutical sector, we offer advice and support by specialists who
know the market and applicable tax regulations. Our associates have advised the world's largest pharmaceutical corporations.
We advise in particular on the following issues:
Our associates advised the world's largest pharmaceutical corporations.
We support domestic and foreign investors in dealing with all tax issues related to housing,
commercial and infrastructure construction, including the construction process, real estate trading and infrastructure.
We advice clients on the following issues:
Our co-workers have worked for several leading developers and the largest provider of technical
network services in Poland.
In our practice, we provide specialist services to companies from the digital economy sector, in particular:
We also have extensive experience in advising telecommunications companies in the area of propert tax. Our associates have worked for the largest telecommunication companies in Poland and the
largest domestic provider of technical networking services. We have represented businesses from the new technology sector during tax audits and before administrative courts.
We offer advisory services for entities operating in the broadly understood financial sector, in particular in banking, insurance, investment funds and capital markets.
We provide industry-specific, pragmatic tax advice, and we particularly specialise in the following areas:
Our associates have worked for leading banks and insurance companies.
We cooperate with http://www.beinsured.pl/, the largest portal for insurance companies, where we regularly publish tax advice and explanations.
We have extensive experience in cooperating with companies from the automotive industry.
Companies from the automotive industry, investing in Poland, can quite often count on support from public funds. This is because production plants are usually located in special economic zones (SEZ).
Therefore, we advise on the tax aspects of investing and conducting business in SEZ. In addition, we also offer advice regarding:
We prepared transfer pricing documentation and developed a procedure for conducting chain/trilateraltransactions for several leading companies in the automotive industry.
We have provided tax advisory services for car concerns, manufacturers of car parts, also operating in SEZ.
We have extensive experience in cooperation with FCMG companies, for which we provide the following services:
In addition, we have prepared procedures for conducting chain transactions, models of cooperation between producers and sales networks; we have established and managed tax warehouses.
Our associates have worked for FMCG market leaders and are fully in tune with the workings of the industry.
We provide financial institutions with industry-specific tax advice regarding:
We ensure the tax security of transactions involving the acquisition of shares and other assets.
We have advised on numerous transactions, prepared the structure of company acquisitions on the tax side and the settlement of these acquisitions, advised on the drafting of share sale agreements,
and have supervised the tax and legal side of debt restructuring.
We provide tax advisory services regarding the fuel industry, including in the following areas:
Our associates have advised the largest Polish and foreign companies involved in the production and
distribution of fuels.
We advise gas industry companies on the following aspects:
We provide services to companies in the energy, pharmaceutical and FMCG sectors concerning
excise tax and fuel surcharge. Our advice includes in particular:
We support businesses and business organisations at every stage of legislative work. In particular:
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:
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:
Our experts advise on labour issues related to, among others:
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:
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:
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:
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:
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:
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:
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:
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
Our transfer pricing services include the following activities:
ZIMNY Tax Advisers is made up of a group of experienced lawyers dealing with tax law. We gained our experience working in international law firms and in the "big four” firms, advising leading Polish and foreign companies.
We have participated in the largest and most complex transactions on the Polish market. We strive to provide simple and understandable advice that points to specific solutions, and our priority is to maintain an appropriate relationship between the value of the service and its price. We always try to understand the business of our clients, the objectives of a particular organisation and the people working there, so that our advice and solutions are practical and tailored to the business needs of our clients. Our extensive knowledge and many years of experience, also in other areas of law, allow us to look at every problem comprehensively, providing our clients with legal and financial security.
Managing Partner | Tax Adviser | firstname.lastname@example.org
Od sześciu lat Partner Zarządzający ZIMNY Doradcy Podatkowi.
Jest licencjonowanym doradcą podatkowym. Doradza wielu polskim firmom i międzynarodowym korporacjom z sektora finansowego, energetycznego i nieruchomości. Posiada bogate doświadczenie w podatkowych aspektach fuzji i przejęć, restrukturyzacji, sekurytyzacji wierzytelności, transakcjach łańcuchowych, obrocie produktami energetycznymi, a także innych aspektach CIT, PIT, VAT i akcyzy.
Z powodzeniem prowadzi postępowania podatkowe, postępowania sądowoadministracyjne oraz wspiera klientów podczas kontroli podatkowych.
Dwudziestoletnie doświadczenie zdobywał pracując w departamencie podatkowym międzynarodowej kancelarii CMS Cameron McKenna, Departamencie Opodatkowania Towarów i Usług, Departamencie Podatku Akcyzowego w Ministerstwie Finansów oraz Departamencie Taryf i Wartości Celnych w Centrali Urząd celny.
Jest autorem komentarza do ustawy o podatku akcyzowym, wydanego przez CHBeck https://www.ksiegarnia.beck.pl/14633-akcyza-komentarz-marcin-zimny), a także licznych na tematy podatkowe w polskich mediach oraz wystąpienia telewizyjne na temat przepisów podatkowych.
Prowadził również szkolenia oraz był prelegentem na konferencjach dotyczących podatku akcyzowego i podatkowych aspektów inwestowania w energię odnawialną.
Biegle posługuje się językiem angielskim.
Of counsel Prawnik
Absolwent studiów prawniczych na Uniwersytecie w Białymstoku. Ukończył również Krajową Szkołę Administracji Publicznej, Uzyskał tytuł ll.m. na Uniwersytecie Marcina Lutra (Halle-Wittenberga). Obronił tytuł doktora nauk prawnych (finanse) na Uniwersytecie Warszawskim.
Doświadczenie zdobywał zarówno w sektorze publicznym, jak i prywatnym, jako prawnik i manager, nierzadko łącząc te role. Doradzał i reprezentował interesy firm lub ich grup wobec organów, także w toku procesu legislacyjnego, zarówno na poziomie polskim jak i europejskim.
Autor wielu publikacji, w tym monografii poświęconej realiom powstawania przepisów prawa - opisującej działania lobbingowe podmiotów konkurujących o udziały w rynku za pomocą forsowanych zmian legislacyjnych (podatkowo-administracyjnych).
Biegle posługuje się językiem angielskim i niemieckim.
Of counsel | Doradca podatkowy
Od ponad 25 lat w branży doradztwa podatkowego. Specjalizuje się w CIT, VAT, cenach transferowych. Posiada bogate doświadczenie w bieżącym doradztwie podatkowym na rzecz przedsiębiorców, w tym w usługach typu due diligence oraz prowadzeniu i nadzorze audytów podatkowych mających na celu identyfikację obszarów ryzyka podatkowego, nieprawidłowości w rozliczeniach podatkowych, określenia sposobu eliminacji tych nieprawidłowości.
Doświadczenie zawodowe zdobywał w KPMG oraz polskich spółkach doradztwa podatkowego i audytorskich: Marciniuk i Wspólnicy, Strategia Horwath i Grupa Strategia, gdzie kierował departamentem podatkowym.
Jest autorem szeregu artykułów oraz opracowań na tematy podatkowe. Jest również współautorem komentarzy do ustaw o podatku dochodowym od osób prawnych i fizycznych wydawnictwa C.H. Beck.
Biegle posługuje się językiem angielskim.
He specialises in transfer pricing and real estate tax.
His extensive experience includes, among other things, providing services to companies from the leading telecommunications group on the Polish market, in particular in the area of transfer pricing.
With regard to real estate tax, he has helped develop optimisation plans resulting in savings of tens of millions of zlotys. He coordinated a number of key optimisation projects on the Polish market, including the largest real estate tax optimisation project in terms of value. He has extensive knowledge and practical skills in proceedings before tax authorities and administrative courts. He has participated in several hundred tax proceedings. He has led numerous trainings in the field of income taxes, including transfer pricing, as well as VAT.
He is fluent in English.
Senior Associate Prawnik
Senior Associate | Prawnik
Jest absolwentką studiów prawniczych na Uniwersytecie Łódzkim. Na tym samym Uniwersytecie ukończyła studia podyplomowe w zakresie prawa podatkowego. Swoje doświadczenie zdobywała w takich firmach jak Deloitte Doradztwo Podatkowe Dąbrowski i Wspólnicy sp. k, MDDP Michalik Dłuska Dziedzic i Partnerzy spółka doradztwa podatkowego, Kancelaria Adwokacko-Podatkowa prof. Henryk Dzwonkowski.
Małgosia specjalizuje się w zagadnieniach ogólnego prawa podatkowego, postępowaniach podatkowych, kontrolach podatkowych i postępowaniach sądowo-administracyjnych.
Swoje dziesięcioletnie doświadczenie zdobywała, współpracując z polskimi i zagranicznymi kancelariami świadcząc usługi doradztwa podatkowego zarówno na rzecz międzynarodowych korporacji jak, i polskich przedsiębiorców.
Posługuje się językiem angielskim.
Jest doradcą podatkowym oraz radcą prawnym. W branży doradztwa podatkowego działa od 10 lat. Specjalizuje się w doradztwie na rzecz przedsiębiorców w zakresie CIT, PIT oraz VAT. Sporządza dokumentacje cen transferowych, w tym analizy benchmarkingowe. Brał udział w wielu procesach M&A, prowadząc w tym zakresie badania due diligence. Działał zarówno na rzecz kupujących (buy-side), jak i sprzedających (sell-side). Prowadził projekty związane ze strukturyzacją transakcji zbycia oraz nabycia udziałów, sprzedaży przedsiębiorstw i zorganizowanych części przedsiębiorstw, wprowadzaniem na polski rynek inwestorów zagranicznych (inwestycje typu greenfield oraz brownfield). Prowadził projekty związane z zachętami podatkowymi, takimi jak ulga B+R, ulga IP Box, czy 50% kosztami uzyskania przychodu. Działał na rzecz podmiotów z różnych branż, w tym m.in. dla branży IT, automotive, medycznej, telekomunikacyjnej, czy logistycznej. Jest autorem artykułów publikowanych m.in. na łamach dziennika „Rzeczpospolita”.
Biegle posługuje się językiem angielskim.
Jest absolwentką studiów prawniczych na Uniwersytecie Marii Curie-Skłodowskiej w Lublinie. Studia podyplomowe w zakresie prawa podatkowego ukończyła na Uczelni Łazarskiego w Warszawie.
Aneta specjalizuje się w zagadnieniach ogólnego prawa podatkowego, postępowaniach podatkowych, kontrolach podatkowych.
W ramach Kancelarii ZIMNY Doradcy Podatkowi zajmuje się wsparciem Zespołu w codziennych obowiązkach, m.in.: przeprowadza liczne research’e podatkowe, sporządza wnioski o wydanie interpretacji, przygotowuje komentarze, opinie, projekty skarg do WSA.
She provides services including the review and audit of financial services and other attestation services to approximately 25-30 entities per year, including public-interest entities.
She prepares valuations of enterprises, intangible assets and comparative analyses for enterprises. She has over20 years of professional experience gained in the Audit and Business Advisory Departments of Ernst
& Young Audyt and PricewaterhouseCoopers. For several years she served as a member of the board in Polish branches of international corporations (Apriso Sp. z o.o., BillBird S.A., GTECH Poland Sp. z o.o.) She is a founder and president of the Polish Organisation of Non-Bank Payment Institutions, where she cooperated with the Polish Financial Supervision Authority. She is a recognised World Bank expert
She worked on draft amendments to the Accounting Act for the Accounting Department of the Ministry of Finance. She conducts obligatory trainings for the Polish Chamber of Statutory Auditors and is the author of publications on accounting and financial audit.
She is fluent in English.
Attorney-at-law | Of Counsel
A graduate of law from the John Paul II Catholic University of Lublin (KUL).
He also studied law at the University of Konstanz.
He specialises in civil and criminal law, in particular fiscal criminal law.
In practice, he deals with solving the ongoing legal problems of clients, as well as advising on taking decisions with long-term effects. He deals with risk assessment in the area of criminal liability. He prepares legal opinions, develops strategies and represents clients in pre-litigation and court proceedings. He has ten years of experience in cooperating with Polish and foreign clients of the law firm, both private individuals and business entities.
He speaks German and English.
In order to provide our Clients with comprehensive service and legal security, we have
established cooperation with:
Tax offices in Great Britain, Switzerland, the Netherlands, Malta and Cyprus.
The best lawyers in Poland dealing with other areas of law (e.g. corporate law, pharmaceutical law,
real estate law, energy law).
Statutory auditors and accountants.