Marek Kozaczuk

Marek Kozaczuk: Attorney with Greenberg Traurig, LLP
  • Shareholder at Greenberg Traurig, LLP
  • Stock Exchange Building, ul. Ksiazeca 4, Warsaw, Poland
    View Marek Kozaczuk's office location
  • Peer Reviews
    No Reviews
    Client Reviews
    No Reviews
  • Profile Visibility [ i ]


Marek Kozaczuk focuses his practice on tax law, with an emphasis on mergers and acquisitions, corporate restructuring, tax controversy and litigation.


•Mergers and acquisitions
•Tax controversy
•Corporate restructuring

Recognition & Leadership

Awards & Accolades

Chambers Europe: Band 2 in Tax, 2015-2018, Band 3 in Tax, 2011-2014
EMEA Legal 500: leading lawyer in Tax, 2013-2018
Legal 500 Hall of Fame: honored in Tax, 2018
Chambers Global: Band 2 in Tax, 2015, Band 3 in Tax, 2011-2014
Best Lawyers: recommended in Tax, since 2010

Areas of Practice (2)

  • Tax
  • Corporate & Securities

Education & Credentials

Contact Information:
+48 22 690 6113  Phone
+48 22 690 6222  Fax
Law School Attended:
Warsaw University, Master of Law, 1997
Year of First Admission:
2002, Poland

Professional & Community Involvement

•Member, National Chamber of Legal Advisors, Poland
•Member, National Chamber of Tax Advisors, Poland

Polish and Native and English and Fluent
Reported Cases:
Experience: Representative Matters: Represented Alior Bank in an agreement to acquire Bank BPH's core business from affiliates of GE Capital.; Represented Alior Bank in an agreement to acquire Bank BPH's core business from affiliates of GE Capital.; Represented PKO BP Bank in the acquisition of Nordea Bank Poland, Nordea Life and Nordea Finance. The value of the transaction was approx. PLN 3.5 billion.; Represented Budimex S.A. in connection with the sale of Budimex Danwood sp. z o.o. Value of the transaction was PLN 238 million.; Represented Polski Bank Przedsiebiorczosci S.A and FM Bank S.A. in the merger of both banks within the Abris Capital Group.; Represented Polkomtel sp. z o.o. on the reverse merger with Spartan Capital Holdings, which was the last phase of LBO structure implementation. The value of the transaction was EUR 4.5 billion.; Represented the Joint Global Coordinators: Citigroup Global Markets Limited, DMBH, Societe Generale, UBS and Deutsche Bank AG, London Branch, and the Joint Bookrunners: DM PKO BP, DI BRE, DM BZ WBK and Wood&Co in the PLN 238.6 million IPO of Polski Holding Nieruchomosci (PHN).; Represented Spartan Capital Holdings in LBO financing for the acquisition of Polkomtel and the development of LTE network.; Represented Cyfrowy Polsat S.A. in connection with obtaining financing for the acquisition of Telewizja Polsat S.A.; Represented AIG in tax issues with respect to the merger of its Polish consumer finance business into Santander's Polish bank.; Advised PZU S.A. on reaching a settlement between its shareholders, the Polish State Treasury and Eureko, concerning the control of the company.; Advised and represented Coca-Cola HBC Polska sp. z o.o. in matters relating to the interpretation of VAT regulations and an excise tax refund.; Advised and represented Wrigley Poland sp. z o.o. before customs authorities, administrative courts and the Constitutional Tribunal with regard to customs duty.; Advised real estate investors in Poland on optimizing VAT and CIT.; Represented a Polish company from the FMCG sector before tax authorities, customs authorities and administrative courts in cases related to VAT on advertisement and promotion, tariff classification of odoriferous substances and excise tax imposed upon importation of such substances.; Represented IT companies before tax authorities and administrative courts in cases related to repayment of taxes (WHT) paid in Poland on foreign software license fees.; Represented Polish companies from the pharmaceutical sector before customs authorities, tax authorities and administrative courts in cases related to CIT, VAT and customs.; Represented a listed company before tax authorities in connection with recharacterizing an underwriting agreement into a loan.; Represented an international bank before tax authorities in connection with recognizing credits and loans classified as doubtful as tax deductible costs.; Represented a Polish green power producer before tax authorities and administrative courts in connection with the correction of tax depreciation of fixed assets contributed in kind.; Represented a company from the media sector before customs authorities and administrative courts in connection with the exemption of advertisement materials from customs duty.; Advised a European gypsum board manufacturer on tax issues related to restructuring of its joint venture with a Polish manufacturer of construction materials.; Represented a Polish life science company before tax authorities in cases related to VAT on a pharmaceutical manufacturing license agreement and regulated prices of pharmaceuticals.; Advised on mergers of Polish companies, including banks.; The above representations were handled by Mr. Kozaczuk prior to his joining Greenberg Traurig Grzesiak sp.k.
Payment Information:

    Peer Reviews

    This lawyer does not have peer reviews.

    *Peer Reviews provided before April 15, 2008 are not displayed.

    Client Reviews

    This attorney does not have client reviews.

    Warsaw, Poland

    Contact Marek Kozaczuk

    Required Fields

    Required Fields

    By clicking on the "Submit" button, you agree to the Terms of Use, Supplemental Terms and Privacy Policy. You also consent to be contacted at the phone number you provided, including by autodials, text messages and/or pre-recorded calls, from Martindale and its affiliates and from or on behalf of attorneys you request or contact through this site. Consent is not a condition of purchase.

    You should not send any sensitive or confidential information through this site. Emails sent through this site do not create an attorney-client relationship and may not be treated as privileged or confidential. The lawyer or law firm you are contacting is not required to, and may choose not to, accept you as a client. The Internet is not necessarily secure and emails sent though this site could be intercepted or read by third parties.