Rafał Kran

Partner | Tax adviser

Real estate | Real estate tax | Cost segregation | Green taxes

Email: rafal.kran@mddp.pl
Mob.: +48 22 693 290 919

  • Expert in the area of ​​real estate tax.
  • He specializes in settling industrial, office, commercial and RES investments as part of the cost segregation procedure – reallocation of fixed assets and assigning them the optimal depreciation rate for income tax purposes.
  • He advises clients from the real estate and RES business on ongoing tax settlements, including fit-out, cash contribution, minimum tax on commercial buildings (refund proceedings with full effectiveness).
  • He has extensive experience in administrative and court-administrative proceedings (including overpayment proceedings and minimum tax refunds).
  • Leader of Green Taxation, he focuses on ESG taxonomy and ESG reporting elements
  • Attorney to the ECJ in Luxembourg in first case concerning Real estate tax (exemption for railway infrastructure).
  • Selected projects:
    • Real estate tax proceedings under which overpayments worth several million PLN were recovered for clients;
    • Settlements of real estate investments under cost segregation with a total value of several billion PLN;
    • Tax reviews of CIT settlements preceding the submission of applications for a minimum tax refund and proceedings for a minimum tax refund worth several million PLN.
  • 2024 | ESG business models – ESG reporting, Warsaw School of Economics
  • 2014 | Tax Adviser
  • 2011 | Faculty of Law and Administration at the Nicolaus Copernicus University in Toruń
  • Member of the National Chamber of Tax Advisers
  • Training coacher in fixed assets and property tax
  • Languages: Polish, English
  • Author of the book “Taxation of Real Estate in Business Activity. Property Tax. Income tax on buildings.” Wolters Kluwer, 2018.
  • Author of many press articles and MDDP blog entries regarding, among others, income taxes and property tax.