Real Estate

MDDP helps investors, developers and construction companies with real estate investments located in Poland and other Central European countries.
In cooperation with our partners, we support clients in the tax and legal areas, as well as in financial accounting issues at all stages of the business – from decision-making and selection the optimal legal form for the investment, through ongoing advice related to the specifics of the given sector through to exit.

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Real Estate

MDDP helps investors, developers and construction companies with real estate investments located in Poland and other Central European countries.

In cooperation with our partners, we support clients in the tax and legal areas, as well as in financial accounting issues at all stages of the business – from decision-making and selection the optimal legal form for the investment, through ongoing advice related to the specifics of the given sector through to exit.

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Office
Residential
PRS
Shopping centres and retail parks
Warehouse
Hotels Condo/Apart
Student housing
Senior housing
Renewable energy solutions
Nearly 40 experts
Comprehensive advice for market leaders
Largest transactions in Poland and Central and Eastern Europe
In-depth knowledge of local Polish tax, legal and business environment
International standards and a worldwide network of advisors
Cooperation with investment funds and banks
Planning
  • selection of the optimal ownership structure from a tax and legal point of view
  • transfer pricing advice
  • rules on taxation of income from real estate investments
  • cash flow modelling, auditing of financial models, preparation of financial forecasts
  • advice on accounting policies and chart of accounts
Internal and bank financing
  • investment financing models (classic and alternative)
  • fiscal conditions and effects of funding
  • tax advisory and negotiation for financing/refinancing
  • ESG reporting
Development
  • land acquisition
  • fiscal support in the investment and construction process
  • tax settlement of construction services
  • determination of initial value / cost segregation
  • advice on allocation of procurement costs
  •  tax depreciation
  • property tax
  • keeping of accounts
  • cost accounting, re-invoicing, tenant invoicing
  •  human resources and payroll services
  • electronic workflow
  • management reporting
Commercialisation
  • rent, lease (tax settlement of service charges, re-invoicing, tenant invoicing)
  • leasing
  • tax treatment of fit out works
Transactions
  • transactional advisory
  • due diligence (tax, financial, legal)
  •  taxation of real estate transactions with VAT and tax on civil law transactions
  • NOI reviews, reviews of revenue (rental) and cost (service) contracts
  • distributions / WHT/tax refunds
  • participation in negotiations
  • tax verification of transaction documentation
Restructuring
  • mergers, divisions, conversions, including cross-border mergers
  • making contributions,
  • exchange of shares,
  • liquidations.
Withholding tax
  • verification of the obligation and correctness of the withholding tax settlement
  • analysis of the fulfilment of the conditions for exemption / preferential withholding
    tax rate
  • audit of the actual economic activity of the recipients of payments (taxpayers)
    - documentation of the substance for entities based abroad - procedure for
    withholding tax settlements and model documentation
  • submission of applications for the refund of overpaid withholding tax, opinions on
    the application of preferences and WHT statements
Cross-border investments
  • tax advisory related with international structures
  • acquisition of assets in other countries
  • financing
  • investing in Ukraine
Provision of construction services in Poland and abroad
  • establishment of the plant
  • forming a consortium
  • accounting for direct costs
  • debt financing costs
  • duty on building materials
  • management of late payments
  • tax concessions
  •  tax audits and proceedings
Other
  • reporting on real estate companies and their associates
  • reporting of tax schemes (DAC6)
  • tax audits and proceedings
  • tax strategies
  • individual investments
  • inheritance, family foundations
  • reorganisation of financial and accounting departments
  • project management procedures
Planning
  • selection of the optimal ownership structure from a tax and legal point of view
  • transfer pricing advice
  • rules on taxation of income from real estate investments
  • cash flow modelling, auditing of financial models, preparation of financial forecasts
  • advice on accounting policies and chart of accounts
Internal and bank financing
  • investment financing models (classic and alternative)
  • fiscal conditions and effects of funding
  • tax advisory and negotiation for financing/refinancing
  • ESG reporting
Development
  • land acquisition
  • fiscal support in the investment and construction process
  • tax settlement of construction services
  • determination of initial value / cost segregation
  • advice on allocation of procurement costs
  •  tax depreciation
  • property tax
  • keeping of accounts
  • cost accounting, re-invoicing, tenant invoicing
  •  human resources and payroll services
  • electronic workflow
  • management reporting
Commercialisation
  • rent, lease (tax settlement of service charges, re-invoicing, tenant invoicing)
  • leasing
  • tax treatment of fit out works
Transactions
  • transactional advisory
  • due diligence (tax, financial, legal)
  •  taxation of real estate transactions with VAT and tax on civil law transactions
  • NOI reviews, reviews of revenue (rental) and cost (service) contracts
  • distributions / WHT/tax refunds
  • participation in negotiations
  • tax verification of transaction documentation
Restructuring
  • mergers, divisions, conversions, including cross-border mergers
  • making contributions,
  • exchange of shares,
  • liquidations.
Withholding tax
  • verification of the obligation and correctness of the withholding tax settlement
  • analysis of the fulfilment of the conditions for exemption / preferential withholding
    tax rate
  • audit of the actual economic activity of the recipients of payments (taxpayers)
    - documentation of the substance for entities based abroad - procedure for
    withholding tax settlements and model documentation
  • submission of applications for the refund of overpaid withholding tax, opinions on
    the application of preferences and WHT statements
Cross-border investments
  • tax advisory related with international structures
  • acquisition of assets in other countries
  • financing
  • investing in Ukraine
Provision of construction services in Poland and abroad
  • establishment of the plant
  • forming a consortium
  • accounting for direct costs
  • debt financing costs
  • duty on building materials
  • management of late payments
  • tax concessions
  •  tax audits and proceedings
Other
  • reporting on real estate companies and their associates
  • reporting of tax schemes (DAC6)
  • tax audits and proceedings
  • tax strategies
  • individual investments
  • inheritance, family foundations
  • reorganisation of financial and accounting departments
  • project management procedures

Prizes and awards

  • Chambers and Partners, Legal 500, Global Law Experts, Practical Law Company, Lawyer Monthly World Tax and World Transfer Pricing: a leading tax advisory firm in Poland
  • Tax Transactional (International Tax Review): a market leader in transactional advice
  • Top Woman in Real Estate: Justyna Bauta-Szostak
  • Rzeczpospolita ranking of tax advisory firms: award for handling prestigious real estate
    client transactions

Feel free to contact us

Justyna Bauta-Szostak

Partner | Tax adviser | Attorney at Law
E: justyna.bauta-szostak@mddp.pl
T: +48 502 241 631

Gniewomir Parzyjagła

Senior Manager | Attorney at Law
E: gniewomir.parzyjagla@mddp.pl
T: (+48) (22) 320 48 50

Bartosz Bogdański

Partner | Tax adviser
E: Bartosz.Bogdanski@mddp.pl
T: (+48) 660 440 140

Anna Bergman

Manager | Advocate
E: anna.bergman@mddp.pl
T: (+48) 692 208 139

Bartosz Doroszuk

Partner | Tax adviser
E: bartosz.doroszuk@mddp.pl
T: (+48) 790 732 266

Dariusz Fistek

Manager | Tax adviser
E: dariusz.fistek@mddp.pl
T: (+48) 696 273 865

Katarzyna Kozakowska

Partner | Tax adviser
E: katarzyna.kozakowska@mddp.pl
T: (+48) 608 581 583

Katarzyna Piasecka

Manager | Tax adviser
E: katarzyna.piasecka@mddp.pl
T: (+48) 503 972 061

Rafał Kran

Partner | Tax adviser
E: rafal.kran@mddp.pl
T: +48 693 290 919

Sebastian Serowik

Manager | Tax adviser
E: sebastian.serowik@mddp.pl
T: (+48) 721 763 001

Łukasz Kupień

Partner | Tax adviser
E: lukasz.kupien@mddp.pl
T: +48 792 999 105

Marcin Socha

Manager | Tax adviser
E: marcin.socha@mddp.pl
T: (+48) 607 448 427

Piotr Paśko

Partner | Tax adviser
E: Piotr.Pasko@mddp.pl
T: (+48) 602 197 893

Łukasz Szatkowski

Manager
E: lukasz.szatkowski@mddp.pl
T: +48 570 898 499

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