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Maciej Kulawik



Kulawik Maciej
Maciej Kulawik



Maciej specialises in tax advisory work, particularly in tax-efficient structures for corporations and individuals, the taxation of domestic and international transactions and property investments.

Before joining Allen & Overy in 2005, he gained experience in the Tax Department of KPMG, where he worked for six years. 

News & insights

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Publications: 21 MAY 2020

Podcast: Internet of Things - key legal issues

The exponential growth in the use and complexity of the Internet of Things (IoT) in recent years has resulted in exciting developments for businesses and benefits for the consumer. The IoT relies on…

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Publications: 18 MAY 2020

State aid and transfer pricing: Fiat and Starbucks decisions

The European Commission has been using state aid law to challenge advance pricing agreements (APAs) given by some member states to multinationals over the last few years. 

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Publications: 29 APRIL 2020

Covid-19 coronavirus: a cross-jurisdictional update on the pandemic’s impact on tax regulations

The Covid-19 coronavirus pandemic currently spreading across Europe, Asia-Pacific and the United States has resulted in an unprecedented demand for urgent tax relief measures across industries and…

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Publications: 17 DECEMBER 2019

Tax alert - specific withholding regime provisions suspended for 2020

As the Ministry of Finance is working on relaxing the withholding regime introduced in January 2019, the draft decrees further postponing the effective implementation of the new rules until July 2020…

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Allen & Overy, A. Pędzich sp. k, Rondo ONZ 1, 34 floor


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Admitted as a legal adviser, Poland, 2004


Faculty of Law and Administration, University of Warsaw, 1999

Published work

Maciej Kulawik regularly publishes tax analyses and articles on the legal/economic pages of the daily press and specialist tax publications.