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Maciej Stępień - Radca prawny (Attorney-at-law) | Senior Associate - JDP Law Firm

Maciej Stępień

Radca prawny (Attorney-at-law) | Senior Associate

Fields of Expertise

Taxes

Attorney-at-law in the Tax Team. He gained experience while working with experts from top international consulting firms.
The core area of his specialisation includes CIT and VAT matters that often require an interdisciplinary approach combining legal and tax expertise.
He has been involved in numerous projects regarding the assessment of tax implications of international cash flows (also in light of the withholding tax regulations). He has also advised clients on asset transfers (including real estate transfer), and identifying and minimising tax risks during tax audits (including due diligence).
His experience also includes day-to-day assistance in the form of the so-called hotline and advice on the VAT compliance (also to foreign companies operating in Poland).


Selected projects

  • devising and implementing tax procedures for a company belonging to a global group specialising in manufacturing and selling passenger lifts and escalators, with the primary focus on structuring and documenting responsibilities of persons whose actions affect the tax situation of the company in terms of VAT;
  • carrying out a tax analysis of intra-group cash flows regarding dividends, interest and royalties made within a global group manufacturing and distributing paints, enamels and varnishes in terms of the withholding tax regulations, and assisting in obtaining a ruling on applying preferential rules regarding the withholding tax;
  • advising on the restructuring of a Polish group operating in the catering sector including preparing the most advantageous and safe tax scenario allowing the accession by an external investor and the assessment of tax implications of each stage of the restructuring (including transfer of real estate);
  • carrying out tax due diligence and tax advice on the sale of logistics real estate assets by a top Polish manufacturer and distributor of furniture to a foreign investor;
  • assessing the possibility of applying the preferential 50% rate of tax-deductible costs for employees’ salaries in companies with the State Treasury’s participation in light of the introduction of a creative activity catalogue in the PIT act;
  • advising on applying innovation tax reliefs in an entity being a Polish manufacturer and distributor of garden architecture.

Professional experience

  • since 2023 JDP DRAPAŁA & PARTNERS
  • 2017–2023 Andersen Tax & Legal Matyka i Wspólnicy sp.k.
  • 2016–2017 Małkowski Kowalska Kancelaria Radców Prawnych sp.j., internship

Education

  • 2016–2018 Warsaw Bar Association, adviser trainee
  • 2010–2015 Maria Curie-Skłodowska University in Lublin, Faculty of Law and Administration

Languages

  • Polish
  • English