Michał Maj
Biography
Michał Maj is a counsel in Baker McKenzie’s Tax Practice in Warsaw, focusing on the tax aspects of M&A transactions, corporate restructurings and complex business transformations. He has advised clients on tax-efficient acquisition and investment structures, post-acquisition reorganizations and strategic tax planning matters. Michał began his professional career in 2007, gaining experience at several Big Four advisory firms before joining Baker McKenzie. He also represents clients in tax audits, administrative proceedings and tax litigation. Michał has been a licensed Polish tax advisor since 2010.
Practice Focus
Michał advises private equity funds, multinational corporations, Polish businesses and private clients on transactional and contentious tax matters. His practice focuses on M&A tax structuring, tax due diligence, corporate reorganizations, management incentive plans and tax controversy work. He has extensive experience supporting acquisitions and disposals across the energy, FMCG, media, real estate and retail sectors, including vendor and buyer-side due diligence projects. His work also includes cross-border structures involving Poland, Luxembourg and the Netherlands.
Representative Legal Matters
- Advised NASA Capital and IPOPEMA TFI on structuring and launching a Polish closed-end investment fund for income-producing real estate, targeting EUR 500 million and covering Poland and the Czech Republic.
- Advised a consortium of banks on the nearly PLN 500 million initial public offering of REX Concepts CEE on the Warsaw Stock Exchange’s main market, the exchange’s first debut in 2026.
- Advised on vendor tax due diligence for a group of over 15 companies of PGE Group, one of the biggest energy players in Poland, for the purposes of an IPO and in relation to EDF’s exit from Poland.
- Advised on the establishment of a closed investment fund for a U.S. client and on the transfer of the group structure under the fund.
- Advised on the establishment of a Luxembourg investment structure (project led by a Polish team) for an investment fund.
- Advised CVC on tax due diligence for Żabka, one of the biggest retail chains in Poland, in one of the largest transactions on the Polish market in recent years.
- Advised television network TVN on the development and implementation of tax structuring ideas for a joint venture of two key players from Poland’s media sector.
- Advised Montagu on tax structuring (including assistance for management) on its exit from Emitel, one of the biggest exits of a private equity fund from an investment in Poland.
- Advised Heineken subsidiary Grupa Żywiec on tax structuring, including assistance during implementation, of a separation of part of a business and its transfer in a tax efficient manner to a new investor.
Professional Associations and Memberships
- Licensed Tax Advisor
Admissions
- Poland (2010)
Education
- Jagiellonian University (MA in Law)
Languages
- English
- Polish
Baker McKenzie Krzyżowski i Wspólnicy sp.k. with its seat in Warsaw, registered office: Chmielna 69, 00-801 Warsaw, Poland, entered in the register of business entities of the National Court Register maintained by the District Court for the Capital City of Warsaw in Warsaw, XIII Commercial Division of the National Court Register, KRS 0000136677, NIP 5262656141.
Partners: Weronika Achramowicz, Marcin Chyliński, Marcin Fijałkowski, Łukasz Hejmej, Marcin Iwaniszyn, Katarzyna Kopczewska, Tomasz Krzyżowski, Baker McKenzie Doradztwo Podatkowe sp. z o.o.
Baker McKenzie Krzyżowski i Wspólnicy sp.k. is a member of Baker & McKenzie International.