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
- Advised Creotech Instruments on the spin-off of its quantum business and the WSE listing of Creotech Quantum, with an equity value of approximately PLN 535.6 million
- Advised Weco-Travel, a business travel company, on the acquisition of 100% of the shares in Supertour, a Poland-based travel operator
- 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
20.04.2026
GESSEL advised Creotech Instruments on the spin-off of its quantum business and the WSE listing of Creotech Quantum
GESSEL advised Creotech Instruments S.A. on the spin-off of its quantum business and the listing of Creotech Quantum S.A. on the Main Market of the Warsaw Stock Exchange...
23.02.2026
GESSEL advises cyber_Folks on the completion of the acquisition of PrestaShop and the integration of Sylius and BitBag
GESSEL advised cyber_Folks, a leading e-commerce technology provider in Central and Eastern Europe listed on the Warsaw Stock Exchange, on the completion of the acquisit...
17.02.2026
GESSEL Tax Practice Summary 2025
We are proud to present our summary of the activities of GESSEL’s Tax practice in 2025. The past months have been a period of intense challenges and numerous initiati...
16.02.2026
GESSEL advised Weco-Travel on the integration of Supertour into the company’s structure
GESSEL advised Weco-Travel, a leading business travel company in Poland, on the incorporation of Supertour into its business structure, a privately owned travel agency s...
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
