September 19, 2017
Overpayment of the tax on civil law transactions
by
Tomasz Tabisz
law firm
The law office was founded with the aim to provide clients with the most professional and comprehensive legal representation. The law office relies on experience and widely developed cooperation with partners who operate on different markets and at the same time, it ensures comprehensive legal consultancy what facilitates constant progress and solves problems that have arisen in the meantime.
PROFESSIONALISM
It is based on the belief that each order should be executed with proper care. Conducting work thoroughly allows one to reach the highest possible level of provided services. The leading motto of the law office is to prevent problems that the clients might struggle with, but in case when such problems arise, the aim is to find an exact solution that will be beneficial for the party that was represented.
TRUST
The law office builds its relations with clients protecting them from disclosing evidence and basing on its truthfulness and punctuality. The clients are delivered with updated information related to the cases they are interested in, what ensures them of proper care of their businesses. Thanks to the relation with clients that is based on trust, accomplishing a coherent and suitable strategy of work is much easier.
EFFECTIVENESS
The idea of the law office is to produce measurable results. The main aim is to achieve a desired legal effect and thus, to please the client.
Team
Tomasz Tabisz
Advocate, Founder of the Law Firm. Graduate of the Faculty of Law and Administration at the Jagiellonian University in Krakow. Member of the Krakow Regional Bar Council since 2009.
An expert in strategic legal advisory for leading Polish entrepreneurs and diversified corporate groups. He combines legal expertise with a practical business and managerial perspective, supporting clients in key transactions and executive decisions. His practice focuses on corporate law, real estate transactions, mergers and acquisitions (M&A), and sports law. He possesses unique experience in leading legal functions within large commercial structures – for over 15 years, he headed the legal department of Grupa Zasada, and since 2025 has managed the legal division of Foodcare Sp. z o.o., a leader in the FMCG sector. He provides comprehensive legal services in Polish and English.
Key Areas of Advisory
- Company law and corporate group advisory: Strategic legal support for management boards, supervisory boards, and business owners.
- Real estate market: Comprehensive handling of asset acquisition and disposal transactions, legal due diligence reviews, and drafting investment agreements.
- Mergers, acquisitions, and restructuring: Legal safeguarding of M&A processes, company sales, conversions, and corporate restructurings.
- Sports law: Legal advisory for entities, investors, and ventures in the sports sector, backed by long-standing practice within governing bodies.
Management and Transaction Experience
- Legal leadership for market leaders: Over 15 years of supervising legal services for Grupa Zasada and managing the legal division at Foodcare Sp. z o.o. (an FMCG industry leader).
- Activity within the Polish Football Association (PZPN):
- 2021–2025: Chairman of the Legal Committee of the PZPN and Chairman of the Football Agents Licensing Panel.
- 2022–2025: Vice-Chairman of the Statutes Committee of the PZPN.
- 2016–2021: Member of the Legal Committee of the PZPN and Chairman of the Football Agents Licensing Panel.
- Structuring and auditing real estate transactions: Conducting extensive due diligence reviews and drafting contractual structures for multi-million investment projects.
- M&A and reorganization processes: Successfully carrying out complex company disposal transactions and restructuring processes.
- Business partnership: Ongoing legal advisory on key investment initiatives for private entrepreneurs and corporate groups.
Academic Publications
- “Negotiated Mode of Entering into Contracts and the Protection of an Entrepreneur Based on Culpa in Contrahendo” [in:] In Search of Sources of Financing for the Development of Enterprises and Local Government Units under Financial Crisis Conditions. Vol. II. Risk and Financial Management of Business Organisations, ed. Prof. J. Ostoj, Bielsko-Biała 2010.
- “Right to Compensation for Breach of Trade Secrets Disclosed in Contract Negotiation” – publication of a paper delivered at the scientific conference “State, Economy, Society – Human Rights in the Process of Law Creation and Application” (Andrzej Frycz Modrzewski Krakow Academy in Krakow).
- “Banks and the Circulation of Dirty Money in the Polish Economy” [in:] Banking in the Era of Financial Crisis and Perspectives for Regional Development. Vol. I: Banks Facing the Financial Crisis, ed. Prof. S. Owsiak, Bielsko-Biała 2009.
Languages
- English: Professional proficiency enabling full legal service delivery, drafting documentation, and conducting business negotiations.
Contact
- E-mail: t.tabisz@tabisz.com.pl
- Phone: (+48) 605 660 161
Agnieszka Tabisz
Graduated from the Faculty of Law and Administration at the Jagiellonian University in Kraków (Major: Law) and completed postgraduate studies at the Kraków University of Economics (Major: Business Accounting and Finance). Member of the District Chamber of Legal Counsels in Kraków. Her legal counsel traineeship lasted between 2012-2014, after which she acquired the occupational qualifications of a legal counsel. Her professional experience includes cooperation with several legal offices in Kraków.
- Specialises in family, civil and commercial law, with special regard to corporate legal services;
- advises and represents clients in litigations and out of court in family, civil and commercial cases;
- has several years’ experience in providing day-to-day legal services for corporations;
- her interests include, inter alia, family law and sports law;
- fluent in English.
Patrycja Zamachowska
Graduated with distinction from the Faculty of Law and Public Administration at the Jagiellonian University in Cracow. Her legal traineeship lasted between 2020-2022, after which she acquired the occupational qualifications of an attorney at law. Currently she is a member of the District Chamber of Legal Counsels in Kraków.
Specialises in civil and commercial law and provides comprehensive services to business entities.
Contact: p.zamachowska@tabisz.com.pl
Wioletta Leśniak – Banach
Attorney at law and member of the District Bar Association in Kraków. Graduated from the Faculty of Law and Administration at the Jagiellonian University in Kraków, where she completed degrees in both Law and Administration. Her legal traineeship lasted between 2022-2024, after which she acquired the occupational qualifications of an attorney at law.
Specialises in civil law, in particular compensation claims, as well as in family law and commercial law. She provides comprehensive services to business entities, legal advice and representation of clients in court proceedings.
She gained professional experience working in law firms, where she handled individual client matters and assisted in providing ongoing legal services to business entities.
She is fluent in English.
Contact: e-mail: w.lesniak@tabisz.com.pl
Magdalena Bińczyk
A graduate of the Faculty of Law and Administration of Jagiellonian University in Kraków, where she studied law, as well as of the postgraduate Banking and Finance for Lawyers programme at SGH Warsaw School of Economics.
Between 2023 and 2025, she completed her advocate traineeship, which she began at the Kraków Bar Association and subsequently continued at the Pomeranian Bar Association. In 2026, she passed the advocate examination with the highest score in the Bar Association, earning the professional title of attorney-at-law.
She specialises in civil law and commercial companies law and provides comprehensive legal services to businesses. She is fluent in English.
Daria Boczek
Attorney trainee, member of Krakow Bar Association since 2024.
Graduate of the Faculty of Law and Administration of the University of Łódź. She defended her master’s thesis entitled “Determination of unequal shares in the joint property of spouses in civil proceedings”, at the Department of Civil Procedure under the supervision of Professor Sławomir Cieślak.
Among her professional interests are civil law, family law and commercial law.
In addition, she is passionate about dancing, which she has been practicing for many years.
She is fluent in English.
Natalia Wieleba
Trainee attorney-at-law, member of Krakow Bar Association since January 2026.
Graduate of the Faculty of Law and Administration at the Jagiellonian University. She defended master’s thesis in the Department of Administrative Law of the Jagiellonian University. Graduated with a very good grade.
Her professional interests mainly focus on civil law, family law and administrative law. She spends her free time on physical activities.
She is fluent in English.
Kinga Suszyńska
A fourth-year law student at the Faculty of Law and Administration of the Jagiellonian University in Kraków.
She has twice received the Jagiellonian University Rector’s Scholarship for outstanding academic achievement.
During her studies, she participates in the German-language program “Law in Germany” organized by the School of German Law at Jagiellonian University and is actively involved in the Civil Law section of the Jagiellonian University Student Legal Clinic.
Her interests include civil law and commercial law. She is passionate about sports, especially fencing.
She speaks English and German fluently.
Specialisations
Clients
The clients, who are provided with permanent, current and comprehensive legal representations, include:
A company recognized as a leading Polish manufacturer in the FMCG sector. Its portfolio features some of the market's most recognizable brands of energy and isotonic drinks dedicated to athletes, as well as popular fruit beverages and desserts. The entity successfully operates and exports its flagship products to international markets.
An entity managing an exclusive, five-star boutique hotel located in a prestigious, historic tenement house right by the Main Market Square in Krakow.
A group of companies providing specialized business process outsourcing services. The entity supports medium and large enterprises in optimizing and managing key business processes, thereby increasing their efficiency and reducing operational costs.
A nationwide construction company specializing in general contracting, comprehensive building construction, and the creation of specialized building structures.
A company operating as one of the largest CD, DVD, and vinyl record pressing plants in Europe. It boasts a modern machinery park and has been collaborating closely with major domestic and international record labels for many years.
A prestigious boutique and global platform based in Krakow's Kazimierz district, specializing in the trading, valuation, and sourcing of unique luxury vintage watches.
A renowned Polish premium brand manufacturing luxury women's and bridal footwear. It is famous for traditional, handmade craftsmanship and characteristic heel details, frequently collaborating with fashion and show business celebrities.
A renowned Krakow-based medical center specializing in dermatology, aesthetic medicine, plastic surgery, and advanced hi-tech cosmetology. It features innovative medical equipment and luxury clinics in prestigious locations across Krakow.
One of the leading Polish management agencies dedicated to professional sports career management. Operating since 2008, the agency leverages its network to facilitate domestic and international football transfers.
Numerous professional football players, including representatives of the Polish and Latvian national teams, as well as head coaches managing clubs in the top-tier Ekstraklasa and the First League.
A retail and wholesale footwear network operating within the Lesser Poland Voivodeship since 1997.
One of the most recognizable businesses in the GSM industry, providing professional after-sales and post-warranty services for smartphones and mobile accessories.
A company providing truck rental services, specializing in advanced fleet management based on geolocation systems.
Partners
Thanks to the cooperation with professionals who run their business on various markets, the law office is able to provide clients with comprehensive legal representation.
Expert auditors
Piotr Martin, expert auditor since 2009, entered into the register of expert auditors kept by the National Chamber of Statutory Auditors under 11 781.
Ireneusz Biernat, expert auditor who runs his business within BDI Audyt Sp. z o.o. that was founded in 2005 and is entitled to evaluate financial statements of limited liability companies. The full range of services provided by BDI Audyt Sp. z o.o. is available under: www.bdiaudyt.pl
Accountants:
„RACH-MAR” s.c. Artur i Adriana Susz - accounting, financial and economic consulting. A comprehensive accounting service provided for many business entities.
Publications
The motto of the law office is to combine professional experience with constant extension of scientific knowledge.
We are pleased to recommend scientific publications of Tomasz Tabisz:
„Banki a obieg brudnych pieniędzy w polskiej gospodarce” (Financial institutions and tainted money in the Polish economy)
in: ``Bankowość w dobie kryzysu finansowego a perspektywy rozwoju regionów (Banking during the financial crisis and the perspectives of regional development), Tom I: „Banki wobec kryzysu finansowego” pod red. prof. dr hab. S. Owsiaka, Bielsko-Biała 2009 (Volume I: Banks in the face of financial crisis; edited by prof. Ph.D. S. Owsiak, Bielsko-Biała 2009).
„Negocjacyjny tryb zawierania umów, a ochrona przedsiębiorcy na podstawie culpa in contrahendo” (Negotiable procedures for enetering into agreements and protection of an entrepreneur on the basis of culpa in contrahendo)
in: „W poszukiwaniu źródeł finansowania rozwoju przedsiębiorstw oraz jednostek samorządu terytorialnego w warunkach kryzysu finansowego. (Searching for sources of financing enterprise and local government units development during the financial crisis) Tom II. Ryzyko a zarządzanie finansami organizacji gospodarczych”, pod red. prof. dr hab. J. Ostoj, Bielsko-Biała 2010 r. (Volume II: Risk and financial management of economic organizations; edited by prof. Ph.D. J. Ostoj, Bielsko-Biała 2010).
„Prawo do odszkodowania z tytułu naruszenia tajemnicy przedsiębiorstwa udostępnionej przy zawieraniu umowy” (Right to compensation due to revealing the company’s secret that was made available when signing the agreement)
The article was presented during the scientific conference entitled „Państwo, gospodarka, społeczeństwo – Prawa człowieka w procesie tworzenia i stosowania prawa” (State, economy, society – human rights in the process of creation and application of law) organized by Andrzej Frycz Modrzewski Krakow University (awaiting publication in print).
News
Career
Job offers
Those interested in establishing cooperation please send your curriculum vitae to our email address:
Internship
We invite law students for internships in our law firm. The internship will introduce you to the working patterns of our firm, enable you to both study the basics of legal services and gain practical knowledge necessary for the work of a lawyer. Students interested in internships should send curriculum vitae to the email address:
We reserve the right to establish contact only with the selected candidates.
Contact
The administrator of the personal data provided on the form is Kancelaria Adwokacka Adwokat Tomasz Tabisz.
Address
ul. S. Rogozińskiego 6 LU 7,
31-559 Kraków
kancelaria@tabisz.com.pl
Phone
+48 661 605 130
Tax Identification Number
794-16-59-433
Bank account
56 1750 0012 0000 0000 3095 0437