18
THE LIST
www.wbj.pl
OCTOBER 22-28, 2012
Corporate Services
Tax Advisory Companies Ranked by number of tax advisors (as of September 2011)
Rank
Number of tax Revenue from advisors: tax advisory 2011 / (z∏. mln): 2010 / 2010 / 2009 / 2009 / 2008 2008
Company name Address Tel./Fax E-mail Web page
1
PricewaterhouseCoopers Sp. z o.o. (1) Al. Armii Ludowej 14, 00-638 Warsaw 22 523-4000/22 523-4040 podatki@pl.pwc.com www.pwc.pl
124 118 108 102
2
Deloitte Doradztwo Podatkowe Sp. z o.o. Al. Jana Paw∏a II 19, 00-854 Warsaw 22 511-0812/22 511-0813 deloittetaxpl@deloittece.com www.deloitte.com/pl/podatki
109 96 92 88
3
KPMG ul. Ch∏odna 51, 00-867 Warsaw 22 528-1100/22 528-1009 kpmg@kpmg.pl www.kpmg.pl
Total revenue (z∏. mln): 2010 / 2009 / 2008
Services offered
Sector specialization
www.bookoflists.pl
Number of persons dealing Total number with taxes / of employees / Number of Year founded lawyers and in Poland legal advisors
Ownership: Polish / Foreign
Top local executive / Title
399.7 388.8 342.4
Tax optimization of income, indirect, employee Pharmaceuticals; healthcare; chemicals; taxes and social security, transfer pricing, financial services; real estate; trade and enviromnental taxes; IT-based tax consulting; tax distribution; energy; transport and logistics; reporting services; tax litigation; mergers and technology; communication; media and acquisitions; international tax planning; tax entertainment; public sector; specialized teams workshops and seminars; publishing of reports dedicated to clients from: Germany; France; and analysis; Taxonline.pl - an online tax and Scandinavia; China; Japan; South Korea accounting portal
387 10
1,593 1990
WND
106.7 106.0 97.0
WND WND WND
CIT; VAT; PIT; excise; customs; tax and court proceedings; transfer pricing; international tax Real estate; finance; fuel and energy; mining law; mergers and acquisitions; suspended tax; tax and metallurgy; automotive; pharmaceuticals; risk management; advisory for companies in SEZ; chemicals; FMCG and retail; telecom; IT; investment grants and incentives; incentives for technology; transport, forwarding and logistics; R&D; IT and technological aspects of tax specialized language teams: German Desk, transactions; workshops, conferences and tax French Desk, Korean Desk, Japanese Desk, trainings; internet publication and gratuitous tax Spanish Desk service organizations
288 5
Around 1,100 1990
WND
97 96 85 WND
92.0 113.0 WND
407.0 455.0 WND
VAT; CIT; PIT; social security; mergers and acquisitions; tax payer defence and financial risk Banking and financial institutions; automotive; management; bank and financial tax regulations; building & construction; market for consumer international tax; transfer pricing; customs and goods; energy; telecom; pharmaceuticals; excise; grants and incentives; European Funds; tax chemicals; transport; public sector and court proceedings
248 9
1,295 1990
WND
Andrzej Âcis∏owski
83 79 75 80
119.8 113.5 108.6
497.0 402.0 423.0
Advisory on: transfer pricing, customs and excise, IT and new technologies; telecom; financial cargo and service tax, income and international solutions; construction and real estate; tax, income tax and insurance, tax and court pharmaceuticals; fuel and energy; FMCG; proceedings, mergers and acquisitions, incentives foreign investments; media; heavy industry; and grants, financial reports public sector
313 15
1,361 1990
WND
Jacek K´dzior
30 28 26 26
24.6 24.6 24.6
24.8 24.7 24.7
VAT; CIT; PIT; excise; customs; international tax; estate; pharmaceuticals; FMCG; finance; transfer pricing; tax and court proceedings; social Real media and technologies; automotive; energy security; tax planning; tax risk management
60 6
75 2004
Tomasz Michalik; Renata D∏uska; Monika M. Dziedzic; Tomasz Olkiewicz; Pawe∏ Mazurkiewicz None
6
Instytut Studiów Podatkowych Modzelewski i Wspólnicy Sp. z o.o. - Grupa ISP ul. Kaleƒska 8, 04-367 Warsaw 22 517-3060/22 870-4178 biuro@isp-modzelewski.pl, www.isp-modzelewski.pl
24 26 22 22
20.1 19.1 24.0
29.8 29.5 34.5
Tax and law consulting; tax optimization; transfer pricing; tax proceedings; tax audits; trainings; tax specialist publications; business expertise and legislative process; reports issuing
68 6
115 1996
Witold Modzelewski; Renata JaniecModzelewska; Jerzy Bielawy None
Witold Modzelewski
7
Grupa Gumu∏ka - Kancelaria Prawa Finansowego Sp. z o.o. ul. Jana Matejki 4, 40-077 Katowice 32 790-2295/32 201-1765 kancelaria@gumulka.pl, www.gumulka.pl
19 18 9 9
3.2 2.1 1.6
8.6 5.9 5.4
Tax optimization; transfer pricing; tax audit; energy; fuel; mining; construction; mergers and acquisitions; tax proceedings; risk Metallurgy; TSL; municipal; food industry; R&D management; services for foreign companies
35 5
70 1993
Rados∏aw Gumu∏ka - 99.8% None
Rados∏aw Gumu∏ka
7
TPA Horwath Sztuba Kaczmarek Sp. z o.o. ul. Murawa 12-18, 61-655 Poznaƒ 61 630-0500/61 630-0502 office@tpa-horwath.pl, www.tpa-horwath.pl
19 17 15 13
11.1 9.3 10.1
21.8 18.2 19.0
International tax planning; transaction and investment tax service; tax risk managment; tax and court proceedings; tax outsourcing; transfer pricing; real estate taxation
Real estate and construction; energy; municipal; retail; transport and logistics
34 -
110 2005
Wojciech Sztuba; Krzysztof Kaczmarek; Krzysztof Horodko; Katarzyna Klimkiewicz; Damian KubiÊ TPA Horwath Wirtschaftstreuhand und Steuerberatung
Accreo Taxand Sp. z o.o. ul. Grzybowska 5A, 00-132 Warsaw 22 324-5900/22 324-5901 accreo@taxand.pl www.taxand.pl
17 20 18 15
22.0 22.0 22.0
WND WND WND
CIT; PIT; VAT; excise; transfer pricing; international tax planning; tax and court proceedings; EU consulting; business consulting
Real estate; fuel and energy; FMCG
53 1
68 2005
WND
Rödl & Partner (Roedl, MajchrowiczBàczyk Kancelaria Prawna Sp.k.) ul. Sienna 73, 00-833 Warsaw 10 22 696-2800/22 696-2801 warszawa@roedl.pl www.roedl.pl
16 20 18 15
9.0 10.0 11.9
15.6 17.6 16.8
Regular tax and legal advisory; structural tax and legal advisory; international transactions and investments; innovative remuneration system; CIT; PIT; VAT; transactions in real estate; loan security; tax and legal due diligence; establishing companies and branches; companies liquidation; acquisition and sale of business; headhunting; tranfer pricing; DTAA consulting
All sectors
39 12
77 1992
Aneta Majchrowicz-Bàczyk Rödl & Partner International Wirtschaftsprufungesellschaft
Spó∏ka Doradztwa Podatkowego O˝óg i Wspólnicy Sp. z o.o. 11 ul. Sienna 39, 00-121 Warsaw 22 480-8100/22480-8118 info@ozog.pl, www.ozog.pl
15 15 13 11
8.2 8.5 7.5
8.2 8.5 7.5
VAT; CIT; PIT; excise; tax planning and optimization; SEZ; tax and court proceedings; transfer pricing
Energy; building & construction; pharmaceuticals; finance; media and telecom
25 1
33 2003
Irena O˝óg; Pawe∏ Tomczykowski None
12 8 6 6
5.5 4.2 4.0
4.0 4.2 4.0
Tax advisory; training; PIT; CIT; VAT
WND
23 WND
25 2006
Andrzej Paczuski; Andrzej Taudyl; Piotr Korszla; Maciej Grochulski WND
GWW TAX (GWW Ladziƒski, Cmoch i Wspólnicy Sp.k.) 12 ul. Pi´kna 18, 00-549 Warsaw 22 212-0000/22 212-0001 warszawa@gww.pl, www.gww.pl ECDDP Sp. z o.o. Spó∏ka Doradztwa Podatkowego 14 ul. Zielony Most 8, 31-351 Kraków 12 622-8600/12 622-8666 ecddp@ecddp.pl, www.ecddp.pl
12 9 7 6
6.5 6.5 6.5
28.7 37.2 33.8
29 4
37 2011
Andrzej Ladziƒski; Artur Cmoch None
Andrzej Ladziƒski; Artur Cmoch
11 10 13 11
9.5 8.0 8.0
WND WND WND
VAT; income tax; tax proceedings; excise; SEZ; tax audit; international tax optimization
Logistics; forwarding; fuel and energy; finance
47 2
65 2005
WND
Krzysztof Komorniczak
Salans D. Oleszczuk Kancelaria Prawnicza Sp.k. 14 Rondo ONZ 1, 00-124 Warsaw 22 242-5252/22 242-5242 warsaw@salans.com, www.salans.com
11 10 9 8
6.5 4.8 4.8
109.5 93.4 75.2
Full tax advisory service; tax assistance; transaction advisory; transfer pricing; tax proceedings
Pharmaceuticals; real estate; energy; IT; finance and banking; capital markets
15 78
290 1991
(2) (3)
Grant Thornton Fràckowiak Sp. z o.o., Sp.k. Pl. Wiosny Ludów 2, 61-831 Poznaƒ 16 61 850-9200/61 850-9201 info@gtfr.pl www.gtfr.pl
10 9 8 9
15.4 13.0 11.9
RSM Poland KZWS Spó∏ka Doradztwa Podatkowego SA 16 ul. Stary Rynek 38-39, 61-772 Poznaƒ 61 851-5766/61 851-5786 biuro@rsmi.pl, www.rsmi.pl
10 10 8 4
4.6 3.4 3.0
4
5
9
12
Ernst & Young Sp. z o.o. (1) Rondo ONZ 1, 00-124 Warsaw 22 557-7000/22 557-7071 ernst.young@pl.ey.com www.ey.com/pl MDDP Michalik D∏uska Dziedzic i Partnerzy Spó∏ka Doradztwa Podatkowego Sp. z o.o. ul. Ksià˝´ca 4, 00-498 Warsaw 22 322-6888/22 322-6889 biuro@mddp.pl, www.mddp.pl
Andrzej Paczuski, Andrzej Taudul, Piotr Korszla, Maciej Grochulski Doradcy Podatkowi Sp.p. ul. Polna 11, 06-633 Warsaw 22 205-2200/22 205-2201 biuro@ptpodatki.pl, www.ptpodatki.pl
115.6 109.9 93.2
Building & construction; chemicals; energy; pharmaceuticals; fuel; IT; mining; medical; automotive; food industry; public sector; education; transport and shipping; tourism; finance; publishing
Iwona Smith Managing Partner in Tax Department
Piotr ˚arski Managing Partner in Tax Departament
Managing Partner
Managing Partner
Renata D∏uska Managing Partner
President
President
Wojciech Sztuba; Krzysztof Kaczmarek Managing Partners
Jaros∏aw Antosik; Rados∏aw Czarnecki; Micha∏ Gwizda; Andrzej Puncewicz Partners; Board Members
Full legal advisory; complicated transactions service; corporate services; law consulting for TMT; energy and fuel; finance; developer and entities on regulated markets; real estate law and construction sector; transport, shipping, investment process; construction law; intellectual logistics; FMCG property law
Aneta Majchrowicz-Bàczyk Legal Advisor; Unlimited Partner
Irena O˝óg; Pawe∏ Tomczykowski Managing Partner; Partner
Andrzej Paczuski Partner
Managing Partners
President
Karina Furga-Dàbrowska; Tomasz Dàbrowski Partner; Managing Partner
33.8 34.6 31.8
Tax assistance; tax optimization; transfer pricing; Food industry; building & construction; tax audits; tax proceedings; tax advisory for transport; fuel; machinery; mining and expatriates; tax compliance; due diligence; metallurgical; IT; telecom; chemicals; bookkeeping and tax returns pharmaceuticals; trade; publishing; consulting
91 2
242 1993
Grant Thornton Fràckowiak; Grzegorz MaÊlanko; Katarzyna Banach; Przemys∏aw Polaczek; El˝bieta GrzeÊkowiak; Jan Letkiewicz; Tomasz Wróblewski; Cecylia Pol; Dariusz Bednarski; Micha∏ Rajtaczak; Rafa∏ Âmigórski; Dariusz Ga∏àzka; Szymon Wróblewski; J14 None
6.8 5.5 5.2
Tax advisory; transfer pricing; transaction advisory; Real estate; conventional and green energy; IT; due diligence; business valuation; financial audit; retail; transport, forwarding and logistics; accounting outsourcing; IAS/IFRS; US GAAP automotive; hi-tech manufacturing
32 1
70 1992
Bartosz Mi∏aszewski - 100% None
Cecylia Pol; Tomasz Wróblewski President; Vice-President
Bartosz Mi∏aszewski President