The Law Firm ensures professional support of a dedicated team of advisors who, having familiarised themselves with the personal and business situation of the seniors and the successors as well as with the goals they want to attain, help to guide the family and the business through the difficult succession process, ensuring at the same time business continuation and security for the family.

The Law Firm’s support covers:

• carrying out an audit of the family property and of the business’s assets;
• preparing a “succession plan” adjusted to the needs and expectations;
• restructuring the operations being carried out, so that the target structure can serve the purpose of the planned succession and can enable achievement of tax efficiency;
• securing the interests of the closest family members by way of ensuring to them access to the funds collected in the testator’s bank accounts or investment fund participation units.

The Law Firm’s support covers:

• day-to-day tax advisory on CIT, PIT, VAT and real estate tax;
• legal and tax reviews;
• advisory on succession in business, including the usage of family foundations;
• legal audit of family’s property components;
• audit of exposure to succession risks;
• audit of the existing ownership structure taking into account foreign assets;
• management of legal and tax risks;
• reorganisation of business operations (divisions, in-kind contributions, mergers);
• preparation for foreign expansion of the business;
• capital reorganisation connected with development and personal changes;
• assistance in acquiring other entities and selling the business;
• closed-end investment funds;
• tax audit of existing structures in terms of the taxation avoidance regulations and the tax law circumvention clause;
• support in the process of obtaining tax rulings;
• establishment of business operations in special economic zones;
• tax proceedings and proceedings before administrative courts.

The Law Firm’s support covers:

• ongoing advisory on company law and commercial law;
• restructuring and capital transformations;
• shaping appropriately ownership relations and corporate governance principles, including in family businesses;
• negotiations of and opinions on commercial contracts;
• comprehensive ongoing corporate services for companies and their shareholders, including entities listed on the Warsaw Stock Exchange/NewConnect and issuers of bonds listed on Catalyst;
• assistance in performance of notification obligations of companies listed on regulated markets;
• protection of shareholders’ rights;
• succession of family businesses;
• establishment of private family foundations;
• establishment of investment funds;
• due diligences and compliance audits;
• cost efficiency audits of capital groups;
• advisory on labour law, preparation of management contracts, and implementation of incentive schemes;
• training courses for members of management boards and supervisory boards;
• management of civil-law and administrative proceedings and of commercial disputes.

The Law Firm ensures management of the following transactions:

• trading in undertakings or their parts;
• disposing/acquiring blocks of shares;
• merging, acquiring, and dividing business entities;
• establishing joint ventures and making minority investments at an early project stage;
• purchasing companies/partnerships as part of restructuring projects.

M&A advisory covers:

• vendor legal and tax due diligence to prepare disposal of companies;
• legal and tax due diligence to identify risks in the company being acquired;
• tax structuring of transactions (from plan to implementation) improving efficiency of PIT, CIT and VAT settlements;
• preparation and negotiation of transaction documentation;
• legal and tax post-transaction support.

The Law Firm’s support covers:

• verification of commercial contracts in terms of potential VAT and excise tax consequences;
• development and implementation of structures minimising VAT risk in Poland and abroad, and verification of already existing structures;
• business audit aimed to improve financial liquidity in terms of VAT, and verification of correctness of the applicable procedures;
• consultations in Polish VAT for foreign entities;
• assistance in obtaining official tax law rulings applicable to VAT;
• support in tax and court proceedings concerning VAT and excise tax, and representation before tax authorities and administrative courts;
• assistance in return of Polish VAT to foreign entities and return of foreign VAT to Polish businesses;
• opinions on principles of taxation imposed on excise goods, including with respect to the application of preferential tax rates, exemptions and exclusions from taxation, as well as compliance of Polish regulations with EU Directives;
• advisory on correct statistical classification (Combined Nomenclature) of excise goods, including with respect to obtaining Binding Tariff Information;
• supervision over and consultations in changes in internal procedures arising from amendments to tax regulations (verification of amendments to excise tax documentation);
• resolution of dubious issues concerning excise tax records, submission of returns, and tax payment principles, as well as assistance in the performance of other administrative obligations.

The Law Firm’s support covers:

• preparing and updating tax documentation, also for large capital groups;
• assisting in development of a transfer pricing policy;
• assisting in structuring transactions between related entities;
• advising on cost distribution agreements;
• advising on business restructuring (including assistance in determining an “exit fee”);
• documenting intangible services (management services);
• reviewing transfer pricing (simulation of transfer pricing inspections);
• providing opinion on intra-group transactions;
• supporting during tax inspections of transfer pricing.

The Law Firm’s support covers:

• advising and assisting during tax, fiscal, and customs inspections at every stage of the tax proceedings;
• preparing and implementing a defence strategy, formulating appropriate argumentation to be presented to the inspectors and other representatives of the fiscal system;
• representing Clients before tax inspectors;
• preparing applications, objections, appeals, complaints and other letters during a tax, fiscal, or customs inspection, or tax or court proceedings;
• representing Clients before Voivodship Administrative Courts, the Supreme Administrative Court, common courts, and the Constitutional Tribunal;
• preparing letters and documentation concerning proceedings before the European Court of Justice and representing Clients before this Court.

The Law Firm’s support covers:

• advisory on structuring efficient and effective processes and procedures that will enable compliance of the activities with national and international legal regulations;
• audits of existing structures, processes and regulations – verification of the procedures, policies and protection measures, IT agreements and systems;
• identification of existing and future risks and development of guidelines to manage those risks;
• establishment or procedures, internal processes, and organisational solutions;
• representation of Clients in disputes;
• training courses for employees and managers;
• ongoing compliance management support and services.

The Law Firm’s support covers:

• providing ongoing advisory on business law, building law, administrative law, and real estate law;
• drafting and negotiating the terms and conditions of preliminary and final real property purchase agreements;
• drafting and negotiating the terms and conditions of construction works contracts, design work contracts, and project management contracts;
• carrying out comprehensive due diligences of real properties and assessment of legal risks, as well as recommending how to secure, mitigate or eliminate those risks;
• regulating legal status of the property, including filing applications for adverse possession and statements of claims to cure non-compliance between the legal status disclosed in the land and mortgage register and the facts;
• ensuring legal advisory on management of real properties;
• advising on commercialisation of shopping centres, including preparation and negotiation of tenancy agreements with tenants;
• advising insurers of legal titles to properties, including risk assessment and recommendation of risk mitigation or elimination;
• legally supporting the trade in agricultural or forest real properties;
• advising Clients during proceedings for excluding land from agricultural production;
• representing Clients before public administration authorities and administrative courts in matters concerning real properties and investment processes;
• advising on development of a model to finance real property investments, negotiating joint-venture agreements, establishing special purpose vehicles.

The Law Firm’s support covers:

• ongoing advisory on copyright law, industrial property law, and press law;
• drafts of agreements on transferring author’s economic rights and drafts of licence agreements;
• legal services for cinema film and TV productions;
• legal services for producers, music publishers, and press publishers (including entities managing web services and portals);
• audits of legal solutions applicable to intellectual property rights;
• advisory on protection and commercialisation of intellectual property rights;
• advisory on obtaining protection certificates and patent documents;
• protection of personal interests;
• pursuit of claims arising from the Act on Combating Unfair Competition;
• preparation and negotiation of agreements and understandings on transferring rights and granting licences to use trademarks and other marks designating goods and business entities, including patents;
• verification of correct usage of trademarks for advertising purposes;
• development of a strategy to protect company know-how;
• support in swift responses to violations of the law.