Department profile
CMS

Tax

Europe Guide 2026 : Poland


CMS

Rankings

About

Provided by CMS

The Tax Law Team at CMS Poland has extensive experience in providing legal and tax advisory services to clients from a range of industries.

We provide advice in relation to tax issues which arise during the execution of transactions as well as on creating effective tax structures. We advise on tax issues related to the restructuring of business entities, mergers and acquisitions as well as transfer prices. We have extensive experience of international agreements on taxation of direct income, income from investments as well as holdings and portfolio investments. We also provide advice on real estate tax, including tax on agricultural properties. Our tax advisors have represented our clients before the tax authorities and administrative courts on numerous occasions.

For many years we have also advised businesses on all legal and tax issues related to the establishment and pursuit of economic activity in Special Economic Zones (obtaining permits, support in contacts with Special Economic Zones and negotiations, tax exemptions, state aid, transfer prices, investments, litigation with tax authorities etc.).

Chambers Review

Provided by Chambers

Tax - Poland

Band 3

Band 3


What the Team is Known For

CMS acts for international clients on multinational tax structuring matters related to capital market activity, real estate transactions and corporate reorganisations. The team also offers representation in tax disputes pertaining to VAT matters and tax audits. The law firm further assists with e-commerce tax matters. Clients of the firm benefit from a broad international network.

Work Highlights

Provided by Chambers

  • CMS advised Xior Student Housing on the tax aspects of its acquisition of a student housing project as well as on another student accommodation investment in Poland.

Strengths

Provided by Chambers

  • CMS has the courage to engage with both complex and new topics that are highly intellectually demanding. It has the scale and flexibility to build high performing teams.

    Tax respondentEurope
  • CMS appears to be run seamlessly and without silos. In other words, people within CMS are utilising internal resources and bringing additional support to the process, as required.

    Tax respondentEurope

Notable Practitioners

Provided by Chambers

  • Band 4Andrzej Pośniak
    Band 4Andrzej Pośniak

    Andrzej Pośniak

    Andrzej Pośniak advises clients on the tax structuring of investments and transactions, as well as representing clients in tax litigation.
    • Andrzej Pośniak is a wise adviser, not only in purely legal matters but also regarding business growth opportunities.

      Tax respondentEurope
    • Andrzej is a true leader with excellent knowledge and a broad vision. I highly recommend working with him.

      Tax respondentEurope
  • Up and ComingMałgorzata Brauckmann-Sajkiewicz
    Up and ComingMałgorzata Brauckmann-Sajkiewicz

    Małgorzata Brauckmann-Sajkiewicz

    Małgorzata Brauckmann-Sajkiewicz is a counsel at CMS' Warsaw office. She acts for international clients on the tax structuring of cross-border corporate transactions and projects. She also handles VAT-related matters and represents clients in tax audits.

    • Małgorzata is a very experienced and highly educated lawyer. She has the ability to build confidence and very good relations with the client.

      Tax respondentEurope
    • Małgorzata stands out for her exceptional responsiveness, pragmatic and commercial advice, and deep understanding of our business context. She consistently provides clear, actionable guidance.

      Tax respondentEurope

Ranked Individuals at CMS (2)

Poland

Members

Provided by CMS

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