Adam Mariański

Professor Adam Mariański advises entrepreneurs, family-owned businesses and high-net-worth individuals on complex tax, succession and ownership matters. His practice focuses on tax structuring, family foundations, business succession, asset protection, corporate reorganisations and long-term governance solutions for family enterprises.

He has more than 20 years of experience supporting business owners in strategic decisions concerning the protection, development and transfer of family wealth. He advises on the establishment and operation of family foundations, succession planning, ownership transformations, mergers and divisions, holding structures, corporate governance and family business constitutions.

Professor Mariański also represents clients in tax audits, proceedings and disputes, and advises management boards on tax risk, compliance and fiscal penal liability. His work combines tax law, corporate law, private wealth planning and family governance.

He was actively involved in legislative work concerning the Polish Family Foundation Act and is the author of more than 200 academic publications. His approach is distinguished by combining legal and tax expertise with a practical understanding of the relationships, values and long-term objectives of business families.

Law graduate of the University of Łódź. PhD in financial law and postdoctoral degree in law. Professor at Lazarski University and Director of its Centre for Tax Thought. Qualified as an advocate in 2001 and as a tax adviser in 2010. Managing Partner of Mariański Group since 2013 and Chairman of the National Council of Tax Advisers from 2018 to 2022.

Member of the European Association of Tax Law Professors, the Scientific Committee of that organisation and the supervisory board of the Polish branch of the International Fiscal Association.

Author, co-author or academic editor of more than 200 publications covering private wealth, business succession, family enterprises, personal and corporate taxation, asset protection and corporate restructuring.

Selected publications, listed in reverse chronological order, include: Succession the Polish Way (Sukcesja po polsku, 2026), a novel exploring the personal, family and business dimensions of generational wealth transfer; Family Foundations: Legal and Tax Aspects (Fundacje rodzinne. Aspekty prawne i podatkowe, 2023), a practical publication prepared by advisers involved in the legislative process and the establishment of family foundations in Poland; Building for Generations (Budując dla pokoleń, 2021), focused on the long-term continuity of family businesses and the preservation of family wealth; The (Un)Fair Polish Personal Income Tax ((Nie)sprawiedliwy polski podatek dochodowy od osób fizycznych, 2021); and Business Succession: How to Protect the Business and the Family (Sukcesja biznesu, czyli jak zadbać o bezpieczeństwo przedsiębiorstwa i rodziny, 2016).

His selected tax publications also include commentaries on Polish personal and corporate income tax, as well as works concerning the taxation of business activity, ownership structures and corporate transformations. Together, these publications reflect his expertise in succession planning, family foundations, tax-efficient wealth structuring and the protection of private and business assets.