Joanna Prokuratattorney-at-law, tax adviser, partner
Dr Joanna Prokurat advises clients on Polish and international tax law, with an emphasis on corporate income tax, VAT, international tax planning, tax optimisation, and taxation of transactions. She provides advice on personal income tax, social insurance, and gaming tax. Her advice is aimed at both tax optimisation and limitation of tax risks.
She conducts tax reviews, including due diligence, and prepares tax analyses for companies investing in Poland. She provides tax support for M&A transactions, including share deals and asset deals, financing and debt restructuring. She provides ongoing support on current tax matters. She also provides training on tax issues.
She represents clients in tax audits, tax proceedings, and administrative court proceedings.
She has experience advising clients receiving qualified state aid and other forms of subsidies for their operations. She provides services connected with aid for projects co-financed out of public funds from Poland or the EU and projects for which public funding is being sought. She advises clients operating in special economic zones.
She works for Polish and foreign clients operating in a range of industries, including manufacturing, distribution, tech, finance, real estate and FMCG.
She joined Wardyński & Partners in 2013.
S.J.D., Koźmiński University, Warsaw, defending with distinction a doctoral thesis entitled “Taxation of virtual currencies using the example of bitcoin”
Doctoral studies in economics, SGH Warsaw School of Economics
Postgraduate studies on tax and tax law, University of Warsaw
Master’s in law (Koźmiński University, Warsaw), master’s in economics (SGH Warsaw School of Economics), master’s in international relations (University of Warsaw)
Also studied at Northeastern Illinois University, Chicago
She began her career in 2006, working as a tax adviser with several of the Big Four accounting firms, where she was a manager.
Warsaw Bar Association of Attorneys-at-Law
Masovia Chapter, National Chamber of Tax Advisers
“Limitations on financial claims over state aid”, 2023 Yearbook
“Does an individual interpretation protect the taxpayer if the law has changed?,” 2022 Yearbook
“Liability of a management board member of a company as a beneficiary of state aid in the context of timely filing of a bankruptcy petition,” In principle. Legal studies and analyses 2021 vol. 2
“Tax instruments supporting innovation,” 2021 Yearbook
“The incentive effect: An increasingly violated condition for obtaining state aid” (co-author), 2021 Yearbook
“A year of R&D tax incentives”, 2017 Yearbook
“Closed-end investment funds: Still an effective tool for tax optimisation,” 2016 Yearbook
“All colours of the rainbow: Support for innovation in Poland,” 2015 Yearbook
The Legal 500 EMEA (2021 – 2023), Tax
The Legal 500 EMEA 2022, Banking & Finance
World Tax 2023 – 2024