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Tax

Tax consequences of a company restructuring (mergers, divisions, contributions in kind, liquidation)

For companies planning or carrying out a restructuring of their business, which want to understand the tax consequences of the transaction before it is finalised, and for those assessing consequences already incurred.

Fee
from 2 300 EUR net
Prices are net, in EUR. VAT depends on your status and place of establishment.

You can order this service directly, without a prior consultation. We confirm the scope and the fee before we start.

Request a quote Book a consultation first
A consultation is optional. To discuss your matter with a lawyer first, you can book a consultation for PLN 600 net + VAT. If you then order the work, its cost is credited against the project fee.

Before we start, we agree and confirm the scope and the fee. The price is indicative and does not constitute an offer within the meaning of the Polish Civil Code.

What it includes

  • Analysis of the transaction structure against the applicable tax regime (a tax-neutral restructuring or another regime)
  • Assessment of the consequences for the taxpayer and for the assets transferred, covering income tax, VAT and taxes on assets
  • Comparison of the structural variants and the tax differences between them
  • Recommendations on the documentation required to support the regime applied

What the price does not include

  • A protective opinion under the general anti-avoidance rule (a separate service, support in the proceedings before the authorities)
  • Ongoing handling of the restructuring and the accounting documentation (carried out by your tax adviser)
  • Representation in control or ruling proceedings

What you receive

  • A report analysing the tax consequences of the transaction for each party
  • Variant scenarios and recommendations on reducing the burden
How it works

How the assessment of restructuring tax consequences works

The assessment shows how a restructuring changes the tax position of each party and what tax result may follow. Four steps.

  1. Gathering the data

    We establish the values, the assets contributed, the structure of the obligations and the features of the transaction.

  2. Scenario analysis

    We determine the tax consequences of each structural variant, taking the available regimes into account.

  3. Comparison of the variants

    We indicate the differences in the burden and recommend the most advantageous variant.

  4. Required documentation

    We describe the documentation to be prepared in order to support the regime applied.

Who the assessment is for

A restructuring of a business, whether a merger, a division of a company, a withdrawal of assets or a liquidation, carries tax consequences worth examining before the decision is taken. A change to the structure of the transaction sometimes avoids unnecessary tax, and that calls for a close analysis of the legislation and of the variants. The assessment gives clarity on what changes in tax terms and on what has to be prepared.

Who should commission the assessment

Owners planning changes to the structure, such as a withdrawal of assets, a transfer of shares or a merger of companies, people drawn into a restructuring of the business they manage, and entrepreneurs who wish to improve a transaction entered into earlier, where its consequences turned out to be unfavourable. An early assessment protects against surprises at the settlement stage.

Price and scope

The fee starts from EUR 2300 net and covers, as an example, one scenario, such as a merger of two companies, with a standard value of the subject matter. Multi-stage restructurings and a high value of the subject matter we price separately, and we confirm the fee before the work starts.

What the fee depends on

  • Number of transactions involved and complexity of the assets
  • Number of parties to the transaction and scope of the analysis required
  • Stage of the transaction, whether planned or already completed

We agree the fee individually, at an hourly rate or as a flat fee, and confirm it before we start.

Request a quote

To order this service, describe your matter. A consultation is not required. We confirm the scope and the fee before we start.

Information you share in connection with legal assistance is covered by the professional secrecy of advocates and attorneys-at-law under Polish law.

How to start

You can order this service directly or book a consultation first. A consultation is not required to order the service.

Book a consultationContact us