Konrad Zając
Associate
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About me
Konrad specializes in tax planning for company restructuring and other types of business transactions, with particular emphasis on international tax law, primarily risks related to tax residency, permanent establishment, withholding tax, exit tax, CFC, real estate company status, beneficial owner status, and transfer pricing.
He has several years of experience in advising on tax transactions, especially in conducting tax due diligence and preparing tax reports for entities in the financial, pharmaceutical, medical, defense, and IT industries. He also specializes in the tax aspects of family foundations.
He gained his professional experience in large and medium-sized Polish law firms and in the Income Tax Department of the Ministry of Finance.
He is currently writing his doctoral thesis on exit tax in international and Polish tax law.
Privately, he is passionate about 20th-century history.
Languages
- Polish
- English
Education
- University of Wrocław, Master of Law
Awards and recommendations
- Scholarship from the Minister of Education and Science for significant scientific achievements in the field of legal sciences (2022, 2023)
Publications
- K. Zając, Dividends to a holding company with or without withholding tax? Rzeczpospolita, https://pro.rp.pl/podatki-ksiegowosc-i-rachunkowosc/art41245841-dywidenda-do-spolki-holdingowej-z-podatkiem-u-zrodla-czy-bez
- A. Łożykowski, K. Zając, Dividends [in:] Withholding Taxation, ed. M. Jamroży, M. Lachowicz, C.H. Beck, 2023.
- J. Sarnowski, K. Zając, Royalties [in:] Withholding Taxation, ed. M. Jamroży, M. Lachowicz, C.H. Beck, 2023.
- J. Sarnowski, A. Łożykowski, K. Zając, The use of factoring should not deny one the right to Estonian CIT, Almanac of the Polish Factors Association, 2023.
- J. Sarnowski, A. Łożykowski, K. Zając, Tax reliefs on the Polish real estate market. Assessment of functioning, Studies of the Sejm Analysis Office, ed. P. Russel, A. Szelągowska, No. 4(76) 2023.
- K. Zając, The judiciary’s axiological revision of tax law – comments in the context of exemption for the next of kin in inheritance and gift tax, International Journal of Legal Studies (IJOLS), No. 11 (1), 2022, 140 points Ministry of Science and Higher Education.
- K. Zając, The usable surface area being a distinguishing feature of a structure as an additional criterion for classifying a structure as a building for real estate tax purposes, International Journal of Legal Studies (IJOLS), No. 11 (1), 140 points Ministry of Science and Higher Education.
- K. Zając, Tax classification of default interest on the payment of tax-exempt benefits – was the legislative change of 1 January 2022 necessary?, International Journal of Legal Studies (IJOLS), No. 10 (2), 2021, 140 points Ministry of Science and Higher Education.
- K. Zając, Evolution of the interpretation of the provisions on residency tax exemption and the annulment of a tax decision: Analysis of the problem and comments based on the judgment of the Supreme Administrative Court of 23 January 2020, ref. no. II FSK 2730/19, Student Legal, Administrative and Economic Papers, Volume 40 (2022), Wrocław University Press.
- K. Zając, IP Box tax relief as an instrument for supporting innovation in Poland [in:] Knowledge and Innovation as Stimulants for Economic Growth and Business Development, vol. II, ed. T. Gabrusewicz, K. Knopp, S. Grabny S. Knopp, Polish Entrepreneurship & Leadership Society, 2021.
I am the author of the following articles
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