Tomasz Janik

Manager | Tax adviser

Email: tomasz.janik@mddp.pl
Mob.: +48 503 976 021

Expert in corporate income tax (CIT) and the cross-border taxation of businesses.
Specialises in withholding tax (WHT), including due diligence procedures, beneficial ownership and substance analyses, as well as the look-through approach. Obtains opinions on the application of WHT preferences and supports clients in WHT refund proceedings in Poland and abroad. Also supports clients with MDR reporting.
Advises on domestic and international restructurings, including contributions in kind, share-for-share exchanges, demergers by spin-off and separation, mergers, debt-to-equity conversions, debt restructurings, bond issuances, cross-border reorganisations and proceedings before the Head of the National Revenue Administration.
Handles projects involving intra-group financing, refinancing, debt push-down structures, debt financing costs, timing of tax cost recognition, the Polish Holding Company regime, the shifted profits tax and the domestic minimum tax.
Advises on investment entry and exit transactions, including share deals and asset deals, as well as exits through liquidations and share redemptions. Also supports investment funds in relation to CIT exemptions.
Focuses on the real estate and renewable energy sectors, supporting investors, developers and investment funds (including private equity funds).

2026 | Tax adviser
2020 | Warsaw School of Economics, major: taxes in domestic and international commercial transactions
2017 | Lazarski University, major: law
Languages: Polish, English