
dr Adam Barcikowski
Adam has over eight years of experience in tax advisory for Polish and international clients. He worked in tax advisory departments of several of the so called Big Four companies as well as leading Polish tax advisory firms. He also supported one of key construction groups operating in Poland as an in-house tax advisor. Licensed tax advisor (no. 12307).
He specializes in transaction advisory and structuring, including Private Equity funds and investors. Graduate of Faculty of Law and Administration of Warsaw University as well as Warsaw School of Economics and Centre for American Law Studies in Levin College of Law in University of Florida. In 2021, he earned a PhD from the Faculty of Law and Administration at the University of Warsaw.
What is a holding company and what are its advantages and disadvantages? When should we consider setting it up? Discover the opportunities available in Poland before you opt for foreign structures. Organising a holding company on home soil is certainly a much cheaper solution. Both options come with their pros and cons, obviously. In this […]
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An alternative investment fund is one of the investment structures provided for by Polish law. This is a solution enjoying unflagging popularity for several years. Concurrently, tax regulations in Poland are still in flux. This also applies to AIF, although in this case they continue to be beneficial. For this reason, in this material we […]
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A new solution for Polish entrepreneurs was enacted by the Sejm (Lower Chamber of the Polish Parliament). The Polish Family Foundation is closer to coming into force than ever before. We will have a look at the basic assumptions of the Act on the family foundation. The idea of implementing an institution into the Polish […]
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Alternative Investment Funds (AIF) enjoy unflagging interest among investors. Since the introduction of restrictions on tax exemptions for Closed-End Investment Funds, investors’ attention has been focused precisely on AIFs. In response to this interest, the legislator eventually began to modify the tax system so as to make the Alternative Investment Fund an attractive investment option. […]
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In recent years, in legal and tax practice, one can observe a growing interest in foreign issues. For some clients, this is due the search for investment opportunities in other markets and expanding their operations abroad. Nevertheless, it is with increasing frequency that we record interest in foreign jurisdictions motivated by a desire to secure assets […]
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We have written a substantial amount on the directions of travel for business development most frequently chosen by Polish entrepreneurs, i.e. Germany, the Czech Republic, Romania, Cyprus and other European destinations. Now we would like to take you on a journey south, beyond the Mediterranean, but also to the Middle and Far East. When thinking […]
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We have been traveling all over the world with our clients for the past 20 years. The question of where to expand is a matter of business potential, access to workforce, market image, potential for dynamic growth, etc. Industry trends are as important as the legal and tax environment and should be conducive to business. […]
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2020 was full of events as unprecedented as they were unpredictable, so much so that no one would have expected them a year earlier. 2020 changed people’s perspectives on many things, and gave many the opportunity to observe things they previously didn’t notice, both in their private and professional lives. That is possibly why we […]
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Currently in Poland, a number of corporate tax reliefs and incentives for investors are available, in particular to those interested in new technologies and innovation. Quite often, terms such as IP Box, ASI, R&D tax relief appear in the professional press. Our articles, listed below, provide information and practical knowledge: IP Box tax relief for […]
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Change and the order of change is one of nature’s constants. Everything moves and as the quote goes ‘No man ever steps in the same river twice’. When Heraclitus of Ephesus uttered those words, which became the essence of his influence on philosophy, he certainly wasn’t talking about e-commerce. Nevertheless, Heraclitus’s views on the source […]
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Tax fireworks Although not yet a tradition, in recent years, it has become customary, to implement revolutionary tax changes as soon as the New Year’s celebratory fireworks have died down. Despite the limitations the pandemic has created, 2020/21 is no different from the last several years. Most of us are well aware that limited partnerships […]
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Generally speaking, Polish IP Box regime allows to benefit from 5% CIT rate on your investments in new technologies. It is a new tool that may be used by companies operating in new technologies branch in Poland. The lower rate applies on profit from IP rights. It is relatively straightforward, as far as tax regulations […]
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During a pandemic that is quickly becoming one of the biggest economic crises of recent times, foreign investors are seeing the potential in the Polish market Contrary to what classical economic theory might purport and what we would commonly believe, research actually shows that market players do not usually behave rationally. Instead, they often act […]
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Competition, especially healthy competition, is the foundation of a capitalist economy. Without it, a free market could not function and the, “invisible hand of the market,” would operate much differently than everyone might imagine. Competition, although sensitive and fragile, is so important that many governments have opted to protect it. In fact, specific agencies have […]
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Blog edited by dr Anna Maria Panasiuk

Founder and Managing Partner of Panasiuk & Partners, with many years of expertise in wealth management.
Authors

dr Maja Czarzasty- Hercberg
OF COUNSEL/ATTORNEY-AT-LAW
Dorota Sajewicz
investment partner
dr Adam Barcikowski
Head of Tax | Certified Tax Advisor
Marta Kwiatkowska - Abramowska
legal assistent
Sylwia Rozwandowicz
ADVOCATE
Sylwia Rybicka
dyrektor ds. rozwoju
Michał Nowacki
radca prawny
Paweł Turek
doradca podatkowy
Katarzyna Zając
aplikant radcowski
Yours Panasiuk
Antoni Goraj
radca prawny
Edyta Winnicka
prawnik
Paweł Szumowski
aplikant radcowski
Yours Panasiuk
Katarzyna Bieńkowska
radca prawny,
doradca podatkowy YOURS Panasiuk
Kamil Kowalik
doradca podatkowy
Monika Baran
radca prawny
Adam Apel
doradca podatkowy
Piotr Świąć
adwokat
Sabina Tyszko
tax consultant
Szczepan Adamski
OF COUNSEL | LAWYER | PRESIDENT OF THE MANAGEMENT BOARD OF YOURS SP. Z O.O.
Magda Kwiatkowska
radca prawny
Andrzej Sałamacha
PARTNER | ATTORNEY-AT-LAW | CERTIFIED INSOLVENCY AND RESTRUCTURING ADVISOR
dr Anna Maria Panasiuk
managing partner | advocate | wealth advisor
Maciej Małachowski
TRAINEE ATTORNEY-AT-LAW
Klaudia Borkowska
Advocate trainee
Archives
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2023
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2022
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December
- POLISH FAMILY FOUNDATION – A new solution for entrepreneurs
- POLSKA FUNDACJA RODZINNA – nowe rozwiązanie dla przedsiębiorców
- INVESTMENT FUNDS IN THE NETHERLANDS – ABC OF SETTING UP OF AIF
- FUNDUSZE INWESTYCYJNE W HOLANDII – ABC ZAŁOŻENIA AFI
- TAX INCENTIVES TO INVEST IN AN ALTERNATIVE INVESTMENT FUND (AIF)
- ZACHĘTY PODATKOWE DO INWESTYCJI W ALTERNATYWNĄ SPÓŁKĘ INWESTYCJNĄ (ASI)
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November
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October
- CAN AN ALTERNATIVE INVESTMENT FUND SERVE THE PURPOSES OF PRIVATE INVESTMENTS?
- CZY ALTERNATYWNA SPÓŁKA INWESTYCYJNA MOŻE SŁUŻYĆ PRYWATNYM INWESTYCJOM?
- M&A – TRANSACTION TRIVIA IN MERGERS & ACQUISITIONS
- M&A – CIEKAWOSTKI TRANSAKCJI MERGERS & ACQUISITION
- HISZPAŃSKA REZYDENCJA PODATKOWA – PUZZLE DLA WTAJEMNICZONYCH!
- Spanish tax residence – jigsaw puzzles for the initiated!
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September
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August
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July
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May
- PODWÓJNA REZYDENCJA PODATKOWA – 4 PRZYKŁADY POWSTANIA [CZĘŚĆ II OSOBY PRYWATNE]
- DUAL TAX RESIDENCE – 4 EXAMPLES OF ITS EMERGENCE [PART II NATURAL PERSONS]
- INVESTORS’ Q&A ABOUT THE ALTERNATIVE INVESTMENT FUNDS
- O CO NAJCZĘŚCIEJ PYTAJĄ INWESTORZY W KONTEKŚCIE ASI (ALTERNATYWNYCH SPÓŁEK INWESTYCYJNYCH)?
- REVOLUTION ON THE MERGERS & ACQUISITIONS MARKET – RECORD-BREAKING M&A TRANSACTIONS IN POLAND
- REWOLUCJA NA RYNKU FUZJI I PRZEJĘĆ – REKORDOWE TRANSAKCJE M&A W POLSCE
- 7 SINS COMMITTED WHILE RUNNING A BUSINESS AND MAKING INVESTMENTS
- 7 GRZECHÓW PRZY PROWADZENIU BIZNESU I INWESTYCJACH
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April
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March
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February
- SIMPLE CONSERVATIVE INVESTMENTS. HISTORICAL ANALYSIS OF THE LAST 20 YEARS
- PROSTE INWESTYCJE KONSERWATYWNE. ANALIZA HISTORYCZNA OSTATNICH 20 LAT
- CZY WARTO ZAMIESZKAĆ W HISZPANII? PRAWO BECKHAMA, CZYLI JAK NIE PŁACIĆ PODATKÓW W HISZPANII
- IS IT WORTH LIVING IN SPAIN? BECKHAM ‘S LAW, HOW TO AVOID PAYING TAXES IN SPAIN
- ESTONIAN CIT 2022 AS A REMEDY FOR THE POLISH DEAL
- ESTOŃSKI CIT 2022 JAKO REMEDIUM NA POLSKI ŁAD
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January
- HOW CAN YOU SET UP AN ALTERNATIVE INVESTMENT FUND IN A FEW WEEKS?
- JAK MOŻNA ZAŁOŻYĆ ALTERNATYWNĄ SPÓŁKĘ INWESTYCYJNĄ W KILKA TYGODNI?
- DO CLOSED-END INVESTMENT FUNDS STILL PAY OFF?
- CZY FUNDUSZE INWESTYCYJNE ZAMKNIĘTE JESZCZE SIĘ OPŁACAJĄ?
- 6 REASONS WHY IT IS WORTH DEVELOPING A BUSINESS OUTSIDE POLISH BORDERS
- 6 POWODÓW, DLA KTÓRYCH WARTO ROZWIJAĆ BIZNES POZA POLSKĄ
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December
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2021
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December
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November
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October
- LIFE IN TENERIFE – TAXES AND REAL ESTATE IN THE CANARY ISLANDS
- TENERYFA NA ŻYCIE – PODATKI I NIERUCHOMOŚCI NA WYSPACH KANARYJSKICH
- TURNKEY REORGANISATION – HOW TO PREPARE A BUSINESS FOR INTERNATIONAL EXPANSION
- REORGANIZACJA POD KLUCZ CZYLI JAK PRZYGOTOWAĆ BIZNES NA EKSPANSJĘ ZAGRANICZNĄ
- BUSINESS EXPANSION OUTSIDE THE EU – LET’S HAVE A LOOK AT OTHER CONTINENTS
- EKSPANSJA BIZNESU POZA UE – SPÓJRZMY NA INNE KONTYNENTY
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September
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August
- MAJĄTEK RODZINNY
- COMPANY RELOCATION WITHIN THE EU: PROCESS ANALYSIS AND CASE STUDY
- PRZENIESIENIE SPÓŁKI W OBRĘBIE UE: ANALIZA PROCESU I CASE STUDY
- SCALING UP BUSINESS. TAXES IN ESTONIA, ITALY, UNITED KINGDOM, MALTA AND CYPRUS – COMPARISON
- EKSPANSJA BIZNESU. PODATKI W EUROPIE.
- POLSKI ŁAD OCZAMI PRZEDSIĘBIORCY
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July
- EXPANDING NEXT DOOR – THE CZECH REPUBLIC, SLOVAKIA, GERMANY, ROMANIA
- EKSPANSJA PO SĄSIEDZKU – CZECHY, SŁOWACJA, NIEMIECY, RUMUNIA
- CONVERTIBLE DEBT IN POLAND
- CONVERTIBLE DEBT PRZY INWESTYCJACH PRE-SEED
- AIFs (ALTERNATIVE INVESTMENT FUNDS) LEAD THE WAY ON THE POLISH CAPITAL MARKET
- ASI WIEDZIE PRYM NA POLSKIM RYNKU KAPITAŁOWYM
- FAMILY FOUNDATIONS IN POLAND. CONCEPT VERSUS ENTREPRENEURS’ EXPECTATIONS
- FUNDACJA RODZINNA W POLSCE. ISTOTA POMYSŁU A OCZEKIWANIA PRZEDSIĘBIORCÓW
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June
- CORPORATE TAX RELIEF AND INCENTIVES FOR INVESTORS – NEW (BETTER?) SOLUTIONS
- ULGI PODATKOWE I ZACHĘTY DLA INWESTORÓW – IDZIE NOWE (LEPSZE?)
- 9% CIT ZAMIAST 19%, JAK PŁACIĆ NIŻSZY PODATEK
- CYPRUS VS. UNITED ARAB EMIRATES, WHERE TO MOVE? CHANGE OF TAX RESIDENCE
- CYPR VS. ZJEDNOCZONE EMIRATY ARABSKIE, GDZIE SIĘ WYPROWADZIĆ? ZMIANA REZYDENCJI PODATKOWEJ
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May
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April
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March
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February
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January
- 6 MAJOR CHANGES IN THE BEHAVIOUR OF PRIVATE INVESTORS AND THEIR PORTFOLIOS IN 2020
- 6 GŁÓWNYCH ZMIAN W ZACHOWANIACH I PORTFELACH INWESTORÓW PRYWATNYCH W ROKU 2020
- TAX SIMPLIFICATION 2021 IN POLAND – A MAGNET FOR FOREIGN INVESTORS
- UPROSZCZENIA PODATKOWE 2021 W POLSCE – MAGNESEM DLA INWESTORÓW ZAGRANICZNYCH
- ALTERNATIVE INVESTMENT FUND (AIF) – A FIRST-CLASS INVESTMENT VEHICLE AT YOUR FINGERTIPS
- ALTERNATYWNA SPÓŁKA INWESTYCYJNA (ASI). PIERWSZORZĘDNY WEHIKUŁ INWESTYCYJNY NA WYCIĄGNIĘCIE RĘKI
- ESTONIAN CIT – EFFECTIVE REDUCTION IN CORPORATE TAX IN POLAND
- CIT ESTOŃSKI – EFEKTYWNE OBNIŻENIE OPODATKOWANIA SPÓŁEK W POLSCE
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December
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2020
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December
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November
- WE BREAK STEREOTYPES! PRECONCEPTIONS ABOUT LAWYERS AND THE REALITY OF BUSINESS
- AM I REALLY SAVING MYSELF MONEY? TODAY I WILL SAVE 100 PLN TO LOSE 1000 PLN TOMORROW
- ŁAMIEMY STEREOTYPY! CZYLI PRZEKONANIA O PRAWNIKACH, A REALIA BIZNESU
- CZY TO NAPRAWDĘ OSZCZĘDNOŚĆ? DZIŚ „ZAOSZCZĘDZĘ” 100 ZŁ ŻEBY JUTRO STRACIĆ 1000 ZŁ
- ZAPRASZAMY do MONAKO
- WHY IS IT WORTH BECOMING A TAX RESIDENT OF MONACO?
- DLACZEGO WARTO ZOSTAĆ REZYDENTEM MONAKO? PODATKI W MONAKO
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October
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September
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August
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June
- THE WORLD IS CHANGING, AND YOU ARE STILL LOOKING FOR A UNICORN? In this article, we tell you everything you need to know to find one
- ŚWIAT SIĘ ZMIENIA, A TY WCIĄŻ SZUKASZ JEDNOROŻCA. Wszystko co musisz wiedzieć aby go znaleźć napisaliśmy tutaj
- KRYZYSOWE INWESTYCJE, CZYLI: ODWAŻNA INWESTYCJA WYMAGA OSTROŻNEGO PLANOWANIA
- JAK TRWOGA TO DO PRAWNIKA – NIEPOKOJĄCE TENDENCJE WŚRÓD STARTUPÓW
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May
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April
- AMERICAN TAX COMPETITION. HELPFUL OR “HARMFUL”
- KONKURENCJA PODATKOWA PO AMERYKAŃSKU. POŻĄDANA, CZY „SZKODLIWA”
- PIENIĄDZE TO NIE WSZYSTKO. Czyli jak inwestować, żeby nie stracić
- INVESTING IN HARD TIMES: HOW TO SET UP YOUR BUSINESS IN NEW YORK
- APETYT NA INWESTYCJE W TRUDNYCH CZASACH. SPÓŁKA W NOWYM YORKU
- WPŁYW PANDEMII NA TRANSAKCJE FUZJI I PRZEJĘĆ
- IMPACT OF A PANDEMIC ON MERGERS AND ACQUISITIONS
- PODATKI NA TRUDNE CZASY
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March
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February
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December
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2019
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2018
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2017
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2016
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2015
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December
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November
- Zwrot PCC od czynności restrukturyzacyjnych z udziałem spółek komandytowo-akcyjnych
- Zmiany podatkowe na Cyprze zachętą dla potencjalnych inwestorów
- Cypryjskie fundusze inwestycyjne mogą korzystać ze zwolnienia podatkowego w Polsce
- Nowe sankcje za niezłożenie sprawozdania finansowego
- Europejskie poświadczenie dziedziczenia
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October
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July
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December
Categories
- Alternative Investment Fund (15)
- Expansion (12)
- Investments (34)
- Jurisdictions (11)
- Law (13)
- M&A (11)
- POLISH FAMILY FOUNDATION (1)
- Polish Holding Company (2)
- Relocation (9)
- Reorganisation (6)
- Succession (8)
- Tax (28)
- Tax accounting (2)
- Tax Preferences (2)
- Tax Residence (10)
- Wealth Advisory (8)

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