Katarzyna Kot

She provides tax advisory services to entrepreneurs, covering in particular the selection and change of the form of business activity and business structure, with due regard to tax security and the client’s commercial objectives. She supports clients in day-to-day tax matters, including CIT, PIT, VAT, PCC and WHT, ensuring the accuracy of tax settlements and recommending solutions suited to the specific nature of a given venture.

She conducts tax reviews aimed at identifying risks and developing protective recommendations in the event of an audit or inspection, as part of ongoing risk assessment. She also carries out strategic tax reviews for the purposes of transactions and reorganisations, including in the form of tax due diligence and vendor due diligence.

As part of restructuring projects and M&A transactions, including those with cross-border and real estate elements, she provides tax support covering, among other things, the selection of the ownership structure and financing method, securing the tax position in transaction and transaction-related documentation, in particular PSPA, SPA, SHA and side letters / indemnity letters, participation in tax risk insurance processes, as well as the implementation of agreed solutions following the closing of the transaction.

She also analyses the legitimacy and feasibility of implementing the lump-sum taxation regime on corporate income, the so-called Estonian CIT, supporting clients both at the stage of assessing the conditions and benefits and in the process of transitioning to this taxation model, including with regard to adjustment measures and formal obligations.

Her professional experience includes advising entities operating in the following sectors: industrial and manufacturing, including food production, real estate, telecommunications, e-commerce, transport and logistics, IT and new technologies, professional services, and energy and utilities.