Mikoaj Bieniasz

Mikolaj Bieniasz

Head of Tax practice, Warsaw

"I am a tax lawyer advising mainly on transactions and complex corporate reorganisations. My goal is to provide practical solutions which fit clients' needs."


Professional experience

Education and qualifications

Published works


Mikołaj is the head of the Warsaw tax practice, a Polish qualified lawyer (radca prawny), qualified tax advisor and of counsel. He is also an associate of the International Bureau of Fiscal Documentation (IBFD) in Amsterdam. Mikołaj has over 20 years’ experience in providing tax and legal advice to international and domestic clients. His areas of expertise cover tax advice related to cross-border and domestic restructurings, including mergers/demergers and acquisitions of international and domestic entities, tax planning, tax litigation and transfer pricing.

Mikołaj was seconded to the Linklaters London office, where he advised on various tax issues. 

Mikołaj has advised on the tax aspects of major transactions.

Recent highlights include:

  • Banco Santander S.A.: advising on the tax issues of the takeover of AIG Bank Polska S.A. and the merger of AIG Bank Polska S.A. with Santander Consumer Bank S.A.
  • Alinda Capital Partners: advising on the tax aspects of the financing and acquisition of Emitel sp. z o.o., the leading television and radio broadcast infrastructure provider in Poland
  • Oaktree Capital/Griffin Real Estate: advising on the tax aspects of the acquisition of the RENOMA shopping centre located in Wrocław
  • BP: advising on the tax issues of the intra-group multijurisdictional merger between its regional fuel-distribution companies present in Germany, Poland, Belgium, the Netherlands, and Austria, resulting in the establishing of the European company Deutsche BP AG ('Societas Europaea')
  • NIAM (a leading Swedish real estate private equity firm): advising on all the tax aspects of the sale of Silesia Business Park A and B located in Katowice to a Philippine investor ISOC Group

Professional experience

Mikołaj advises leading international and Polish corporations on various complex tax issues in the field of income tax, VAT, transfer pricing and international taxation related to the business restructuring.

Mikołaj takes part in many pro bono cases led by Linklaters Warsaw, offering his support through tax advisory. He has been awarded twice by the daily Rzeczpospolita for his pro bono activities.

Professional career:

2009 – Linklaters, Of Counsel, Head of Tax Department

2000 – 2009 Linklaters, Associate, Tax Department 

1999 – 2000 Ernst & Young, Consultant, Tax Department

1998 – 1999 Linklaters & Alliance, Junior Associate, Tax Department

Education and qualifications

2007 Attorney-at-Law, Warsaw Bar Association (OIRP)

2005 Chartered Tax Adviser Examination

1993 – 1998 University of Warsaw, Master of Laws

Published works

Mikołaj has authored a number of articles on complex tax issues published in Polish newspapers, aimed at a professional readership. He is the author of transfer pricing study regarding Poland published by IBFD.