Michał Nowacki

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Michał Nowacki

attorney-at-law, tax adviser, partner
Many years of experience providing tax advice to clients from a range of sectors

Michał Nowacki co-heads the Tax practice. He provides tax advice on Polish and international M&A projects. He advises on transactions involving shares, enterprises and real estate. He is involved in reorganisation projects, including mergers, demergers and transformations. He provides tax advice on financing and debt restructuring.

He is involved in transfer-pricing projects, including corresponding adjustments of income (the first project in Poland involving a unilateral corresponding adjustment of income by the Polish revenue administration), obtaining advance pricing agreements, and preparing transfer-pricing policies and documentation (local and master files).

He supports clients in tax proceedings, including transfer-pricing proceedings. He represents clients before the tax authorities and tax courts.

He has worked with Wardyński & Partners since 2008.

Faculty of Law, University of Łódź

Warsaw Bar Association of Attorneys-at-Law

Masovia Chapter of the National Chamber of Tax Advisers

International Fiscal Association, member of the management board of IFA Poland

“Tax safety of disposals of shares in real estate companies” (co-author), 2023 Yearbook

“Restructuring and transfer pricing” (co-author), 2022 Yearbook

“Common sense, consistency, and care: Three key standards for transfer pricing in 2021” (co-author), 2021 Yearbook

“The need to apply the look-through approach for withholding tax (co-author)”, 2020 Yearbook

“Time for corrections: Eliminating personal tax risk” (co-author), 2019 Yearbook

“International tax disputes: Faster and easier?” (co-author), 2018 Yearbook

“Two years of CFC regulations: Still lots of doubts”, 2017 Yearbook

The real estate M&A and private equity review, Law Business Research Ltd 2016 (co-author of chapter on Polish real estate transactions)

“The end of tax optimisation in Poland?” (co-author), 2015 Yearbook

“What tax should be paid on capital gains from the Polish stock market?” 2014 Yearbook

“Foreign investment funds can claim refunds of Polish income tax” (co-author), 2012 Yearbook

The Legal 500 EMEA (2019 – 2024), Tax

The Legal 500 EMEA (2021 – 2024), Private Client

Chambers Europe (2020 – 2024), Tax

World Tax 2022 – 2024