Łukasz Kupień

Partner | Tax adviser

International taxes | Real estate

Email: lukasz.kupien@balonowarepublika.pl
Mob.: (+48) (22) 792 999 105

Expert in corporate income tax, international taxes, obligations of real estate companies, anti-avoidance clause (GAAR) and hybrid mismatches.
Attorney in audits and tax proceedings concerning the clause against avoidance of taxation (GAAR).
Participated in dozens of transactions involving the disposal of real estate or shares in a real estate company (transaction structuring, repayment or raising financing, due diligence, effective profit distribution).
Has experience in VAT and PCC for the real estate industry.
Has led a number of projects including:
- acquisition of shares in a property development company and its due diligence (transaction value PLN 1.5 billion);
- creating the ownership and financial structure for a real estate group entering the WSE (capitalisation of approx. 900 million PLN);
- sale of shares of a listed company and its vendor due diligence (share value approx. PLN 400 million);
- return of approx. PLN 5.5 million withholding tax (WHT) for shopping centre owners;
- issue and securing of bonds on the Catalyst market by a company from the real estate group (issue value of ca. PLN 300 million).