CIT

Corporate income tax (CIT)

Our approach

Our advisory combines practical business insight with deep legal and tax expertise, and experience working with a wide range of clients – from international groups to dynamic family-owned companies. We know that tax matters leave no room for a one-size-fits-all approach. That’s why we act proactively, helping clients prepare for regulatory changes and reduce audit risks. We provide operational support – including calculations, declarations, and communication with authorities – while understanding business and accounting processes. We also seek savings by analyzing the potential for reliefs, preferences, and beneficial structures. When necessary, we defend our clients during audits, proceedings, and disputes, including before administrative courts. 

For whom?

Our CIT advisory is directed at finance and tax departments of capital companies, accountants, CFOs, and board members responsible for organizational finances. We support capital groups operating in Poland and abroad, as well as companies planning restructuring, investments, R&D projects, or international expansion. We also assist businesses operating in high audit-risk areas – including those receiving grants, benefiting from tax exemptions (SEZ, DoW), reliefs (R&D and IP Box), or active in sectors such as IT, manufacturing, and export. 

CIT is one of the most common sources of disputes with tax authorities. Regulatory volatility, discrepancies between tax and accounting approaches, and the complexity of regulations increase the risk of errors – but also create opportunities for legal savings.

Wojciech FryzePartner, Attorney at Law
Benefits

When supporting our clients in the CIT area, we focus not only on compliance, but more importantly on real business results.

Legal tax savings 

We efficiently identify opportunities to apply reliefs and exemptions that are lawful and safe. As a result, clients gain more resources for business growth while minimizing the risk of disputes. 

Effective defense in disputes with tax authorities 

We understand the practices of tax authorities, which allows us to effectively represent our clients’ interests. Our knowledge and experience increase the chances of favorable outcomes and reduce financial risk. 

Understanding of business context 

We provide support tailored to the industry and business model of each company. This ensures our recommendations are not only effective but also contribute to business development. 

Services

As part of our CIT advisory for businesses, we offer:  

CIT reviews (audits)

Through CIT audits, we reduce risks for both companies and their management, and identify necessary changes in settlement systems. 

Support in CIT settlement (annual/current)

This includes preparing calculations, declarations, and tax information – either comprehensively or in selected specialized areas. 

Specialized projects in R&D support (R&D relief / IP Box) 

We help implement effective methods for achieving tax savings, such as R&D relief and IP Box. Safe implementation of these solutions requires experience and a combination of legal (IP), tax, and financial analysis expertise. 

Specialized advisory in tax settlements of public aid

We have extensive experience in CIT settlements for entities operating in special economic zones and expert knowledge of the tax aspects of grant/public aid accounting

Specialized advisory in withholding tax (WHT) 

We specialize in international tax law, particularly in securing the area of withholding tax. 

Specialized advice on transfer pricing

We provide expert support in transfer pricing matters.

Representation in tax disputes and audits

We advise and represent companies at all levels – domestic and international. We help prepare for various types of audits and secure potential risks. 

Tax expertise in the course of restructuring / M&A projects

This area often involves significant tax risks that can affect the economic viability of a transaction. We conduct tax due diligence and identify and secure tax risks for all parties involved in complex transactions. 

Preparation of applications for individual and joint tax rulings

Including binding rate information and protective opinions. 

CIT Compliance Management

We support the implementation and review of tax compliance systems (e.g., Tax Control Framework, MAP/TPM). 

Tax support for scale-ups / startups

We provide targeted tax advisory for young companies in the scaling phase. 

ESG and CIT advisory 

We identify and optimize the tax implications of sustainability-related activities. 

Tax legislative monitoring

We send alerts and specific recommendations to clients regarding regulatory changes affecting CIT settlements. 

Training

We conduct training sessions on CIT topics or selected specialized issues relevant to individual business models. 

Completed projects

We have many years of experience in delivering complex CIT projects for Polish and international companies.

TEAM

TEAM

Tomasz Gałka

Partner

Tax advisor

Wojciech Fryze

Partner

Attorney-at-law

Karol Niemiec

Senior Manager

Tax advisor | OW Tax

Related services

International desk
Withholding tax (WHT)
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