Kancelaria radcy prawnego, doradcy podatkowego - Warszawa - Bernard Łukomski

Kancelaria Prawna Bernard Łukomski - Areas of Expertise

Publikacje i Komentarze

Taxation

The Firm advises its clients in relation to personal and corporate income taxes, VAT, excise duty, transfer tax, stamp duty, real estate tax, tax disputes, social security, and fiscal criminal law. The Firm represents clients before tax authorities of all instances and tax administrative courts, including the NSA (Supreme Administrative Court).

The Firm possesses extensive experience in the area of cross-border transactions involving, in particular, double taxation treaties and international tax planning.

The Firm has advised clients from the various business sectors like: banks, investment funds, insurance firms, car dealers, developers, telecoms, and supermarket chains with respect to all every day tax matters and tax planning. The Firm has advised to individuals, both Polish and expatriates, with respect to personal income tax. Examples of our broad tax experience include:

  • Tax due diligence;
  • Taxation of cross border transfers of interest, dividends and royalties;
  • Taxation of branches and permanent establishments vis-à-vis corporations;
  • With respect to personal income tax, our experience includes: taxation of board members, managers, employees, agents and expatriates;
  • Taxation of stock option plans for managers and employees;
  • With respect to VAT, our experience includes taxation of leasing transactions, securitization, cash-pool, debt transfers, service agreements, including immaterial services relating to trademarks and software, factoring, swap and forward transactions, exports, imports, intra community supply/delivery of goods;
  • All tax aspects of construction, development and sale of real estate;
  • With respect to corporate income tax, our experience includes: taxation of foreign exchange differences, debt redemption, transfer of debts and liabilities, debt into equity swaps transactions, debt transfers, sales of an enterprise, sales of an organized part of an enterprise, transfer pricing, thin capitalization, mergers and acquisitions, cash-pool, securitization, leasing transactions;
  • Tax liability of board members for tax debts of the corporations managed by them;
  • Tax liability of tax-paying agents and legal successors;
  • With respect to transfer tax, our experience includes taxation of loans, share capital increases, transfer of shares and all types of assets/rights;

Transfer pricing experience includes:

  • Preparing transfer pricing documentation;
  • Establishing whether parties to a given transaction qualify as related parties for transfer pricing purposes;
  • Tax reporting duties of Polish corporations vis-à-vis Polish tax authorities and F/X regulator;
  • Verifying correctness and/or completeness of documentation supporting invoices issued by the providers/sellers in transactions between related parties;
  • verifying level of the prices applied in the context of: (i) a comparable uncontrolled price (ii) a resale price and (iii) a reasonable margin ("cost plus") methods.

Banking & Financial Services

Our experience in banking and financial law, and restructuring of corporate indebtedness includes:

  • Drafting credit agreements, loan agreements, consumer credit agreements, payment facility agreements, and corresponding terms and conditions;
  • Advice prior to execution of credit agreements, master agreements regarding saving's products and asset management;
  • Advice on the conclusion of brokerage agreements or agreements with investment firms;
  • Advice on the scope of master agreements relating to financial operations, including derivative transactions;
  • Advice on bank guarantees, and letters of credit;
  • Drafting leasing and factoring agreements;
  • Advising on project finance transactions;
  • Drafting outsourcing agreements and service level agreements;
  • Representing companies in negotiations with banks and credit institutions;
  • Drafting settlement arrangements, restructuring agreements, standstill commitments, including settlements concerning receivables resulting from derivative transactions;
  • Advising on credit facilities with utilization of EU funds;
  • Due diligence of companies' assets, collateral and financial agreements;
  • Drafting investment unit distribution agreements and opining thereon;
  • Drafting bond servicing agreements;

Litigation

Our lawyers represent clients in a broad range of court proceedings, including labor conflicts, copyrights and neighboring rights, industrial property rights, disputes in commercial transactions and disputes relating to personal rights. Our lawyers conduct court cases regarding derivative claims.


Corporate Law

Our experience in company and corporate law matters includes:

  • Establishment and dissolution of companies and partnerships;
  • Preparing articles of association, memoranda of association, corporate bodies resolutions and shareholder arrangements;
  • Due diligence;
  • Drafting share purchase agreements, including purchase financing agreements and collateral;
  • Full corporate servicing of companies, in particular drafting commercial contracts and managerial or employment contracts;
  • Structuring and preparing mergers, transformations, and spin-offs of companies, including public companies and companies in regulated industries;
  • Structuring and drafting documents for MBO and LBO transactions;
  • Structuring bond issuance programs and opining thereon;
  • Representing shareholders at shareholders' or general meetings and conducting such meetings;
  • Advising in restructuring and bankruptcy proceedings, including drafting of bankruptcy motions or challenging such motions, and drafting restructuring or composition programs;
  • Privatization of state-owned entities.

Divorce

Our firm is a highly reputable Warsaw based firm of divorce solicitors with many years' experience in successfully representing clients in divorce matters.

We specialise in providing a sympathetic service and our divorce solicitors are committed to following best practices that encourage sensitive, conciliatory, fair and efficient approaches to resolve family legal issues.

Our divorce lawyers are trained to consider the needs of every family member and regard the child's interests as the most important. The majority of our divorces are completed without divisive court action, which reduces legal fees, tension and stress for all family members.

Our team of expert divorce and family law solicitors serve clients who want an ethical approach to their divorce and separation to minimise damage and move forward with their lives.

We can help resolve the problems arising from your marriage without the long legal delays you may encounter with other law firms. We attempt to make the procedure of divorce as simple, swift and amicable as possible.


Real Estate

Our experience in real estate and construction law matters includes:

  • Our experience in real estate matters includes:
  • Representing investors with the purchase and sale of real estate
  • Representing landlords and tenants in lease and sale-and-lease back real estate transactions
  • Representing developers in commercial and residential projects
  • Organizing and conducting real estate due diligence reviews
  • Representing clients in proceedings to obtain permits and administrative decisions in the construction process
  • Advising in connection with the development of structure and finance documents under various investment projects
  • Advising on and defending against restitution claims
  • Advising on corporate aspects of real estate transactions
  • • Advising on optimal tax structures for carrying out real estate acquisitions and disposals, • Advising on construction issues (contentious and non-contentious), land use, planning, permitting and environmental issues • Drafting and negotiating agreements and other documentation required in real estate investment or construction process

Taxation Specialists

The Firm advises its clients in relation to personal and corporate income taxes, VAT, excise duty, transfer tax, stamp duty, real estate tax, tax disputes and controversies, social security, and fiscal criminal law. The Firm represents clients, both corporate and individual, before tax authorities of all instances and tax administrative courts, including the Naczelny Sąd Administracyjny (Supreme Administrative Court).

Tel:

608 093 541 (Mobile)

Address

Kancelaria Radcy Prawnego Bernarda Łukomskiego
ul. Królowej Marysieńki 9, lok. 13,
02-954 Warszawa.