Michał Brągiel
Senior Associate
Advocate
Specializes in tax law, particularly CIT, PIT, VAT and international tax law.
Languages:
BIO
Joined GESSEL in 2021 team, having previously gained experience for 6 years at a renowned Polish law firm. He also worked with one of the “Big Four” consultancies.
Michał specializes in day-to-day advice to both domestic and foreign clients, particularly in the areas of income tax, value added tax, tax on civil law transactions and international tax law. He advises on the tax aspects of mergers and acquisitions and corporate reorganizations. He participates in tax due diligence processes and also has experience in tax handling of real estate transactions. Represents clients in proceedings before tax authorities and the administrative courts.
Conducts training courses and webinars on tax topics.
Experience
Areas
- Preparation for clients of opinions and tax analyses in the field of income taxes, VAT, as well as international tax law
- Support in the tax structuring of merger and acquisition transactions and corporate reorganizations
- Advising on the VAT taxation of the transfer of real estate by way of sale, in-kind contribution and as a release of assets in connection with the liquidation of companies
- Advising on the tax aspects of corporate reorganizations using cross-border share exchanges and cross-border mergers
- Advising on multi-threaded reorganization of assets in a group of companies, taking into account the tax aspects of the sale of loan receivables, payment of dividends in kind, and transfer of real estate property
- Supporting clients in proceedings for an opinion on the applicability of withholding tax preferences
- Support of foreign clients in tax settlements in Poland, including formal obligations related to registration for tax purposes
- Participation in tax due diligence
- Representing clients before tax authorities and administrative courts
Selected projects
- Tax advisory to a public company, cyber_Folks, on the acquisition of the French company PrestaShop for approximately EUR 53 million through SPV cyber_Pixel and the contribution of Polish technology companies Sylius and BitBag thereto
- Tax advisory to the co-founders of Surfer on a complex M&A transaction involving a number of separate issues related to their relationship with France’s Positive Group
- Tax advisory to Kopenhagen Fur Group (KPHG) on establishing its operations in Poland, including the development of an operational and tax framework
- Tax advisory to the owners of KARTON-PAK on the sale of the company to Pella Capital, a private investment firm
News
& Insights
17.12.2025
GESSEL advises cyber_Folks on the acquisition of PrestaShop
GESSEL advised cyber_Folks S.A., a leading e-commerce technology provider in Central and Eastern Europe listed on the Warsaw Stock Exchange, on its acquisition of 100% o...
27.10.2025
GESSEL’s Special Cases / Risk&Support team advised the co-founders of Surfer on a complex M&A transaction involving a number of separate issues related to their relationship with France’s Positive Group
A team led by GESSEL partner Piotr Schramm advised the co-founders of Surfer, a leading Polish technology company in the field of AI-SEO, on a multi-faceted transaction ...
21.10.2025
GESSEL advised Kopenhagen Fur on its entry into the Polish market
GESSEL advised Kopenhagen Fur Group (KPHG), a global leader in the fur trade with nearly a century of history, on establishing its operations in Poland. Our team provide...
15.10.2025
GESSEL recognised in the latest ITR World Tax 2026 ranking
The latest edition of the ITR World Tax 2026 ranking has been released, and GESSEL has once again been recognised among leading tax advisory firms. This year, the firm h...
Education and achievements
Completed schools:
- European Studies at the European Centre of the University of Warsaw – bachelor’s degree (2012)
- Legal Studies at the Faculty of Law and Administration of the University of Warsaw (2016)
Completed courses
- School of American Law – University of Florida, Levin College of Law in cooperation with the University of Warsaw (2016)
Academic publications
