Patrycja Goździowska named best PIT tax advisor in the 15th Rzeczpospolita ranking

Patrycja Goździowska, partner at SSW, won the 15th Ranking of Tax Consulting Companies in the PIT tax category.

In 2020 Patrycja represented a Polish taxpayer in a dispute over exit tax payable on the donation of shares in a capital company to a descendant, that was not a Polish resident. In a precedent-setting ruling, the WSA in Bydgoszcz fully upheld Patrycja’s arguments and confirmed that the donation was not subject to exit tax, even if this meant that Poland lost the right to subsequently tax the income from the disposal of this asset. The court also explained that the Polish law governing exit taxation payable by natural persons amounts to an incorrect implementation of the relevant EU directive.

Patrycja also led projects to reorganise the ownership structure of three international capital groups and to establish a tax-efficient investment structure on behalf of a foreign investor on the Polish photovoltaic farm market.

Read the whole article HERE.