Rafał Kran

Rafał Kran

Partner | Tax adviser

Real estate | Real estate tax | Cost segregation | Green taxes | JPK CIT reporting

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

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  • Expert in the area of real estate tax.
  • 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.
  • 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).
  • 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).
  • Specializes in JPK CIT reporting, supporting clients at every stage of implementing the new reporting obligations. Advises on mapping accounting and tax data, preparing JPK_KR_PD and JPK_ST_KR structures, and reconciling reported data with CIT settlements. Combines reporting expertise with extensive experience in fixed assets, depreciation and real estate tax. Also delivers training sessions and workshops for finance and accounting teams.
  • 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 | Warsaw School of Economics: ESG business models – ESG reporting
  • 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
  • Leader in the real estate category according to Rzeczpospolita’s 2026 Tax Advisory Firms Ranking
  • Best advisor on local taxes and fees in the 20th Ranking of Tax Firms and Advisors by Dziennik Gazeta Prawna
  • Expert recognised in the 19th Ranking of Tax Firms and Advisors by Dziennik Gazeta Prawna for his effective contribution to the work on the amendment to the Act on Local Taxes and Fees
  • Author of the book “Taxation of Real Estate in Business Activity. Property Tax. Income tax on buildings”, published by Wolters Kluwer, 2018.