Łukasz Szatkowski

• Real estate tax expert.
• Specializes in reviewing the accuracy of tax settlements for industrial facilities, municipal utility companies, and renewable energy projects (including biogas plants and biomass installations).
• Has experience in the tax treatment of industrial investment projects, including biomass-related projects, using the cost segregation methodology, i.e. the reallocation of fixed assets and assignment of optimal depreciation rates for corporate income tax purposes.
• Supports clients in tax overpayment proceedings and tax audits conducted by local tax authorities.
• Has experience in providing real estate tax advisory services to the hospitality industry, including the analysis of the classification of buildings, structures, and technical and ancillary infrastructure located within hotel properties.
• Supports hotel investors and operators in reviewing real estate tax settlements and the tax treatment of hotel investments, including the application of the cost segregation methodology.

Selected projects:

• Identified and recovered a multi-million PLN tax overpayment for a client following proceedings before the Supreme Administrative Court (NSA) concerning land located in areas degraded and devastated as a result of pollution emissions.
• Participated in a cost segregation project for an investment exceeding PLN 1 billion involving the construction of a new power generation unit.
• Conducted a real estate tax review for a municipal services provider, preceding the submission of several tax overpayment refund claims with a total value of several million PLN.