Mikołaj Kondej

attorney-at-law | of counsel.

Mikołaj Kondej

attorney-at-law | of counsel.

Legal advisor and restructuring advisor. Completed law studies at Adam Mickiewicz University and economy at Poznań University of Economics and Business. Currently PhD student of law at Adam Mickiewicz University in Poznań. 

Since 2014 he is a licensed tax advisor and is a member of the National Council of Tax Advisors. His qualifications entitle him to counselling in the field of tax advising and customs, and they encompass authorization to represent clients before tax authorities and administrative courts.



Sports, especially basketball and other forms of active leisure and sports rivalry. In his free time also takes interest in politics, reads journalistic historic and travel books.

Experience: selected projects

Handles investments on capital market, commercial and fiscal law. His practical experience encompass civil procedure, judicial debt collection procedure, insolvency law, taxes, bookkeeping, programming and server management. Systematically broadens his knowledge in various areas, which allows him to view problems from different viewpoints.

Specializes in restructuring and optimisation projects, coordinating their implementation in largest Polish and international enterprises.

research activity: participated in numerous academic conferences, i.a.:

Mediation and arbitration in theory and practice - Nowy Tomyśl, Poland - 17 April 2015 (Research paper: Selected aspects connected with taxation of arbitrators/judges of conciliation courts),

Ownership title – is it really indefeasible – Obrzycko, Poland – 1-12 July 2013 (Research paper: Безопасность депозитов в связи с киприйским банковым налогом),

New trends in Private Law – Irkutsk, Russian Federation – 20-29 August 2012 (Research paper: Практические аспекты связанные с функционированием командитно-акционерного товарищества)

Law and culture in the global world – Saint Petersburg, Russian Federation – 27 June - 6 July 2012 (Research paper: New trends in Company Law – the cell segregated company).

Is an author of numerous publications: The concept of share capital, quarterly Law-Social Science-Economics Journal 3/2015, Selected problems connected with taxation of arbitrators / conciliation courts judges, Law-Social Science-Economics Journal 1/2015, Taxation of trustee, court supervisor and administrator remuneration, Law-Social Science-Economics Journal 4/2014 (Co-author with: Patryk Filipiak), The rationality of taxpayer's actions and the possibility to recognize tax cost, Monitor Podatkowy 11/2014, Does a trustee have the duty of costs adjustment in the event of late debt payment by the insolvent?, Monitor Podatkowy 11/2014, The problem of the duty to perform deducted VAT adjustment by the insolvent, Law-Social Science-Economics Journal 2/2014, The right to a share in profit and holding certificates, Monitor Podatkowy 7/2014, The insolvency liquidator does not have the duty of VAT adjustment in insolvency proceedings, Monitor Podatkowy 4/2014, inadmissibility of to benefit from a relief from VAT on bad debts toward insolvent entities, Monitor Podatkowy 3/2014, Increase in rent levels as a consequence of introducing some forms of tenant’s rights protection, Law-Social Science-Economics Journal 4/2014, Not all public levies are covered by bankruptcy estate, Rzeczpospolita, 13 December 2013, The effects of paying tax debts by a third party Gloss to the resolution Supreme Administrative Court ref. I FPS 8/07, Law-Social Science-Economics Journal 3/2013, Transfer of goods and products to business partners is not representation, Monitor Podatkowy 10/2013, 1 October 2013 r.,timely repayment of lease instalments excludes the duty of adjustment, Rzeczpospolita, 22 November 2013, Funds received from a limited joint-stock partnership shareholder on account of the company’s liquidation do not constitute his revenue, Monitor Podatkowy 7/2013, 1 July 2013, Timely offsetting of receivables excludes cost adjustment, Rzeczpospolita, 12 August 2013, Dividend in a limited liability company – selected aspects, Law-Social Science-Economics Journal, No. 1/2013, Will an employee pay PIT when an employer pays for his commuting, Rzeczpospolita, 11 January 2013, What are the consequences of withdrawal from a tender for remuneration, Rzeczpospolita, 07 December 2012, Reconstruction leads to debt waiver, and as a consequence to the emergence of revenue on the part of the debtor, Monitor Podatkowy 12/2012, 1 December 2012, Taxation of competition prizes given to business partners running an economic activity, Monitor Podatkowy 11/2012, 2 November 2012, Tooling as fixed asset for tax purposes, Law-Social Science-Economics Journal, No. 3/2012, provision of advertising space on webpages by natural persons not running a business activity, Monitor Podatkowy 10/2012, 1 September 2012 r., How to qualify real estate lease-connected payments, Rzeczypospolita, 31 August 2012 r., Resolutions of the shareholders' meeting adopted abroad, Law-Social Science-Economics Journal, No. 2/2012, Tax optimization with the use of decrease of the share capital of a limited liability company through reducing the nominal value of its shares, Law-Social Science-Economics Journal, No. 1/2012, Is capital increase from assets belonging to a capital company, that were already taxed, subject to tax on civil law transactions?, Edukacja Prawnicza, 20 March 2012, The problem of taxation of shareholder in a limited joint-stock partnership, Law-Social Science-Economics Journal, No. 4/2011, High price for little changes, Wspólnota, 3 November 2011.

Is a co-author of publications: The Safety of Deposits in EU Banks in View of Cyprus’s Bailout Tax [in:] Right to property – is it really inviolable?. Adam Mickiewicz University Law Review, Adam Mickiewicz University in Poznań, Poznań 2014, New trends in Company Law – the cell segregated company [in:] Trends of private law development, Irkutsk National University Publishing House, Irkuck 2012, European Financial Stability Facility [in:] Traditional and alternative financial investments in light of financial crisis. Selected aspects, ed. Urszula Ziarko-Siwek, Cedewu, Warsaw 2012.

Author of numerous electronic publications:  disputes arising out of understanding of the factual state and a future event of proceedings for issung individual interpretation, Taxonline – tax portal, 13 August 2012, Tax consequences of concluding a registered pledge agreement and later taking possession of subject matter of a pledge, Taxonline – tax portal, 10 August 2012, Problematic taxation of limited joint-stock partnership shareholder that is not a legal person, Taxonline – tax portal, 29 June 2012, Bad debt tax relief in insolvency proceedings, Taxonline – tax portal, 21 June 2012, Thin capitalization in Polish tax law, Polish Review of Social Science, 16 June 2012, Motion for ban on conducting economic activity or on serving as a member of supervisory board, representative or proxy of a commercial company or partnership, state enterprise, cooperative, foundation or association in Polish insolvency law., Polish Review of Social Science, 11 May 2012, When can a contractual penalty constitute tax cost?, Taxonline – tax portal, 23 February 2012.