Łukasz Kumkowski

Senior Manager | Tax adviser | Attorney at Law

CIT | Withholding tax (WHT) | Automatic exchange of tax information (including FATCA, CRS, MDR, CESOP)

Email: lukasz.kumkowski@mddp.pl
Mob.: +48 660 428 394

Linkedin
  • Expert with more than 10 years of experience; provides tax advisory services to clients in various business sectors (both financial and non-financial industries – including for entities from manufacturing and IT sector).
  • He specializes in the topics of CIT/WHT taxation and automatic exchange of tax information, primarily FATCA, CRS and MDR. He analyses issues related to the global minimum tax (“Pillar 2”).
  • He has been involved in the implementation of FATCA and CRS requirements in a number of domestic banks and other financial institutions and continuously advises in this area.
  • He has implemented tax reliefs (including R&D relief, IP BOX, increased tax deductible costs for creative employees) in IT companies.
  • He is a speaker at conferences and webinars on tax issues, especially in the area of withholding tax, FATCA, CRS, MDR or CESOP.
  • 2020 | Attorney at law
  • 2016 | Tax advisor
  • 2014-2015 | Postgraduate studies at the University of Warsaw, faculty: taxes and tax law
  • 2009-2014 | Master’s studies at the University of Warsaw, field of study: law
  • Languages: Polish, English
  • Ł. Kumkowski, M. M. Małek, D. Osada, FATCA. Komentarz, Wydawnictwo C.H. Beck, Warszawa 2017.
  • Ł. Kumkowski, M. M. Małek, D. Osada, Ustawa o wymianie informacji podatkowych z innymi państwami. Komentarz, Wydawnictwo C.H. Beck, Warszawa 2021.