Tax aspects related to financing and profit distribution of RES projects in Poland

Sławomir Patejuk is a Partner in the Advicero Nexia’s tax department. Sławomir specializes in servicing entities operating on the commercial real estate market and enterprises from the energy sector – in particular operating in the renewable energy sector. During his professional practice, he took part in servicing the restructuring processes of companies (mergers, transformations and liquidations of companies, share trading, share exchange transactions, creation of holding structures using foreign entities and partnerships) and transactions related to purchase, sale and restructuring of financing of commercial real estate (including transactions made on the Polish market by foreign investment funds). He was also involved in numerous projects related to the tax settlement of companies (Due Diligence and Tax Review), ongoing tax consultancy in the field of corporate taxation for entities operating on the Polish market (VAT and income taxes), analysis of taxation of cross-border transactions, consultancy for foreign entities operating in Poland in the form of branches and agencies, settlements of taxpayers of goods and services tax (VAT Compliance), optimization in the scope of taxation of real estate tax. Sławomir also has experience in proceedings before tax authorities and administrative courts. He provides tax advice in Polish, German and English.

Katarzyna Klimkiewicz-Deplano is Founding Partner of Advicero Nexia. She is certified Tax Advisor since 2003, gathering professional experience since 2000. She specializes in Due Diligence processes and transaction advice. She has broad experience of advising on acquisitions and disposals of target companies, enterprises or assets, in particular in relation to renewable energy and real estate projects, as well as related financial restructuring.Katarzyna has advised and supported numerous restructuring projects, designing solutions to optimize both the transactional and ongoing tax exposure, her experience includes: mergers, liquidations, transformations and in-kind contributions. Katarzyna has acted as an advisor to numerous open-ended or closed investment funds on both transactional and on-goingactivities, including acquisitions and disposals via asset or share deals, restructurings aimed at tax optimization, obtaining tax exemption for Polish sourced income. Katarzyna has broad experience in advising renewable energy entities, in particular in project acquisition, financing, elaboration of business plans, settlement of sale of energy or green certificates.She also has experience in representing her clients in disputes with tax authorities as well as in front of Administrative Courts. She is regularly honored as a recommended tax advisor (rankings of tax advisory companies in the Rzeczpospolita daily – international tax law category and International Tax Review “Women in Tax Leaders” ranking). Katarzyna advises in Polish, English, German and Italian.