Łukasz Kumkowski
Senior Manager | Tax adviser | Attorney at Law
CIT | Withholding tax (WHT) | Automatic exchange of tax information (including FATCA, CRS, MDR, CESOP)
Email: lukasz.kumkowski@balonowarepublika.pl
Mob.: +48 660 428 394
- Expert with more than 10 years of experience; provides tax advisory services to clients in various business sectors (both financial and non-financial industries – including for entities from manufacturing and IT sector).
- Specializes in the topics of CIT/WHT taxation and automatic exchange of tax information, primarily FATCA, CRS and MDR, analyses issues related to the global minimum tax (“Pillar 2”).
- Has been involved in the implementation of FATCA and CRS requirements in a number of domestic banks and other financial institutions and continuously advises in this area.
- Implemented tax reliefs (including R&D relief, IP BOX, increased tax deductible costs for creative employees) in IT companies.
- Speaker at conferences and webinars on tax issues, especially in the area of withholding tax, FATCA, CRS, MDR or CESOP.
- 2020 | Attorney at law
- 2016 | Tax advisor
- 2015 | University of Warsaw, postgraduate studies, major: taxes and tax law
- 2014 | Faculty of Law and Administration of the University of Warsaw
- Languages: Polish, English
- Ł. Kumkowski, M. M. Małek, D. Osada, „FATCA. Komentarz”, published by C.H. Beck, Warsaw 2017.
- Ł. Kumkowski, M. M. Małek, D. Osada, „Ustawa o wymianie informacji podatkowych z innymi państwami. Komentarz”, published byC.H. Beck, Warsaw 2021.