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Paweł Chodziński

Counsel
+48.22.653.4249
Fax +48.22.653.4250

Pawel Chodzinski is an advocate and chartered tax adviser in the Warsaw office of K&L Gates, combining his legal background with tax knowledge and thus optimally building experience in all facets of tax with a greater focus on transactional tax in the PE/VC, RE/infrastructure, finance and insurance sectors. He is experienced in international tax planning, and provides tax related advice on M&A and restructuring transactions involving leading domestic companies, as well as on transactions within the framework of international capital groups.

Pawel Chodzinski also focuses on the full spectrum of ethics & compliance and anti-corruption practice as well as tax and white-collar litigations. He has experience advising on fiscal, fraud and corruption issues including internal investigations and government enforcement matters.

He provides business oriented advice concerning tax aspects of various financial instruments as well as tax, regulatory and compliance aspects of on-going activities relating to companies across a number of sectors in particular energy and fuels, automotive, IT, pharmaceutical, real estate, and the financial sector including leasing companies and banks.

Pawel Chodzinski is a national commentator for the IBFD on transfer pricing in Poland, and Bloomberg's 'VAT Navigator' know-how toll. He is also active in CSR projects. He was director at the British Alumni Society (BAS) - an NGO acting for professionals with shared experience of studying in the UK.

Recommended in the Legal500 Edition for 2012 as a lawyer who “demonstrates high levels of professionalism” and the Legal500 Edition for 2013 as “commercially minded” with “excellent technical knowledge.”

Ranked by Chambers Europe for 2015 and 2016 as an Associate-to-watch.

"Associate Paweł Chodziński enters the rankings after impressing clients with his communication skills and attention to detail. He has considerable experience of transactional tax matters and assisted TelecityGroup with its acquisition of PLIX."

“Paweł Chodziński is a key member of the team, assisting with multiple matters, international tax planning, M&A and contentious matters.”

Prior to joining K&L Gates Paweł practiced in the Warsaw office of an international law. Prior to this, he worked in the Warsaw and London offices of a magic circle law firm.

Achievements

  • Recommended by clients in the Legal500 Edition for 2012 as a lawyer who "demonstrates high levels of professionalism" and in the Legal500 Edition for 2013 as a lawyer who is ‘commercially minded’ with ‘excellent technical knowledge.’
  • Ranked in Chambers Europe for 2015 and 2016 as Associate-to-watch in Tax:

    "Associate Paweł Chodziński enters the rankings after impressing clients with his communication skills and attention to detail. He has considerable experience of transactional tax matters and assisted TelecityGroup with its acquisition of PLIX."

    "Paweł Chodziński is a key member of the team, assisting with multiple matters, international tax planning, M&A and contentious matters."

Professional/Civic Activities

  • BAS (UK) - Management Board Member of the British Alumni Society (BAS) involved in mentoring and fund raising projects (2011-2013). BAS is alumni NGO for professionals with shared experience of studying in the UK (www.bas.org.pl)
  • Fundacja Centrum - Pro bono tax and legal advisory for Fundacja Centrum PRO BONO in Warsaw PRO BONO (PL) for a number of years. In 2009 recognized by Rzeczpospolita as member of the most active tax team in Poland providing pro bono tax advisory.
  • National commentator on Transfer Pricing in Poland for the International Bureau of Fiscal Documentation in Amsterdam.
Publications
  • "Planned changes to hydrocarbon taxation in Poland,” Bloomberg, June 2014
  • “CFC tax regulations to be introduced in Poland,” Bloomberg BNA, May 2014
  • “Taxation of limited stock partnerships,” Bloomberg BNA, January 2014
  • “Poland: 2014 VAT Reform,” Bloomberg BNA, January 2014
  • “Popular Investment Structure to be Taxed as a Corporation,” Thomson Reuters Checkpoint, 2013
  • “Transfer Pricing Regulations in Poland,” IBFD publication, 2010
  • “Major Tax Developments in the New EU Countries,” Introduction of APA’s in Poland, BNA publication, 2005
  • “The Taxation of Interest Savings Income in the European Capital Market,” Johannes Kepler Universität Linz publication, 2006
  • Advised a Polish investment fund on the tax and regulatory aspects of its carried interest scheme.
  • Advised an American investment fund on its acquisition, together with a Polish partner, of a company developing a high-rise residential building in Warsaw
  • Advised an American insurance company on the disposal of its car insurance business in Poland
  • Advised a general pension society from a Scandinavian based group on the disposal of its pension fund in Poland.
  • Advised a UK based leader in the IT and data storage business on the acquisition of a Polish market leader company
  • Advised an international consortium of business partners and the EBRD on the acquisition of a mobile operating business located in the CEE region.
  • Advised a joined-venture real estate investor in setting up a fund management structure on a cross border basis as well as securing such structure by obtaining binding tax rulings.
  • Advised a bidder in the acquisition process of a leading Polish telecom operator.
  • Advised a UK based international bank on the various tax advantages of alternative remuneration schemes and incentive plans for key employees and management.
  • Advised a private equity fund on various tax optimization aspects of carried-interest schemes.
  • Advised a French infrastructure fund conducting tax due diligence of one of the biggest highway operators, as well as advised on the tax implications of the project finance.
  • Advised a private equity investment fund focused on the CEE Region on tax aspects of its divestment from a leading Polish cable-TV company and Poland's first four-in-one service provider, offering television, broadband Internet and mobile and fixed-line telephony services.
  • Advised a German real estate investment fund on its contemplated investment in Poland in particular with respect to the application of the CIT exemption for foreign investment funds.
  • Advised an Irish bank on the tax aspects of the sale of its stake in the fourth largest Polish bank.
  • Advised a Danish energy firm on a number of wind farm projects in Poland.
  • Advised a Luxembourg based privately owned wind farm investor on its Polish projects.
  • Advised a leading Spanish bank on the tax aspects of its joint-venture project in Poland.
  • Advised a British global fuel and energy corporation on its intra-group multi-jurisdictional merger of certain downstream businesses involving German, Polish, Belgian, Dutch and Austrian operations.
  • Several transactions involving the tax aspects of Euro bonds issuing in Sweden for a number of Polish blue-chips from fuel, gas and energy sectors.
  • Provided tax advice for several banks in relation to cash-pooling products.
  • Developed a tax product for a bank allowing it to recognize a loss on the sale of bad debts as a tax deductible cost for CIT purposes.
  • Advised a Benelux based corporation on its production site greenfield project located in the Polish SEZ.
  • Advised on the tax aspects of a cement producer on its day-to-day operations and investments.
  • Advised on a cross-border project relating to the formation of an international JV between German and Japanese corporations.
  • Participated in the preparation of the tax parts of an IPO prospectus with respect to Polish companies to be listed on Warsaw Stock Exchange, but recently also with respect to foreign issuers.
  • Involved in tax litigation both at the administrative and at the court level in relation to inter alia a number of customs duty disputes for a Danish pharmaceutical company, CIT and VAT disputes for clients from the automotive, energy and financial sectors.
  • Involved in a number of proceedings representing clients before the administrative courts with respect to tax ruling procedures and the advantageous tax qualification of the incentive plans.
  • Representing the GM of a Polish subsidiary of a large US client in a fiscal criminal proceeding. 
  • Provided tax advice for an international investment bank with respect to tailored private banking products for Polish high-net worth individuals.
  • Tax advice on tailoring an incentive plan solutions for the top managements and key employees of our clients in the form of shares, options, bonds and hybrid instruments.