Michał Brągiel

Senior Associate
Advocate

Tax law


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

Selected projects

  • 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

News
& Insights

09.04.2024

Legal support to Elemental Strategic Metals in the transaction of creating a joint venture with Ascend Elements

We provided comprehensive legal support to Elemental Strategic Metals sp. z o.o. based in Grodzisk Mazowiecki, a company within the Elemental Group, in the transaction o...

Case studies
Legal support to Elemental Strategic Metals in the transaction of creating a joint venture with Ascend Elements

14.02.2024

We advised the partners and founders of PROFIT4YOU Group

We advised the partners and founders of PROFIT4YOU Group in the transaction to sell the company to the TEP Capital fund. On the part of GESSEL, the project was managed ...

Case studies
We advised the partners and founders of PROFIT4YOU Group

28.11.2023

We advised Webcon on the MCI fund’s investment.

GESSEL provided legal and tax support to Webcon and its founders on the investment by the MCI fund, which acquired a 65.05 percent stake in Webcon, assuming the position...

Case studies
We advised Webcon on the MCI fund’s investment.

13.12.2022

We advised Selsey on its investment by Wirtualna Polska Media

We advised Selsey Sp. z o.o. on its investment by Wirtualna Polska Media S.A., part of the Wirtualna Polska Holding S.A. group. As part of the transaction, the merger of...

Case studies
We advised Selsey on its investment by Wirtualna Polska Media
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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