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Dr. Janusz Fiszer
Partner, Warsaw
Contact Info
Dr. Janusz Fiszer
Partner
ul. Marszałkowska 142
00-061 Warszawa
Poland
T: + 48 22 50 50 106
F: + 48 22 50 50 400
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Awards
Janusz Fiszer Named Leader in Three Tax Advisor Categories in Poland
Tax Practice Rated Highly by Polish Newspaper
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Practice Experience
Dr. Fiszer is a graduate of the Warsaw University Law School (1980), holds an LL.D. (Warsaw University - 1986), an expert in tax law, a tax advisor, and a Partner in the international law firm White & Case.
Since 1980, Dr. Fiszer has worked as a researcher and lecturer at the University of Warsaw (in 1980-1982 as a junior assistant, 1982-1987 as a senior assistant, 1987-2007 as an assistant professor and since October 2007 as an associate professor).
In 1990-1991, Dr. Fiszer worked as an expert for the Polish Parliamentary Commission for Economic Policy, Budget, and Finance, advising on the draft Law on Personal Income Tax and the draft VAT Law. In 1991-1993, Dr. Fiszer acted as an advisor to the Minister of Finance (as a co-negotiator of numerous international double taxation agreements [Cyprus, Singapore, Zimbabwe, Republic of South Africa, former Czechoslovakia, Romania, additional protocols to the agreements with Finland and Denmark], as a delegate of the Polish Ministry of Finance to the meetings of the OECD Committee on Fiscal Affairs and to a number of Working Groups of this Committee, etc.).
Since 1991, Dr. Fiszer has been retained as an advisor in the international law firm White & Case and since 1998, as a partner. In co-operation with White & Case, and at the request of the Ministry of Privatization (now the Ministry of the State Treasury), Dr. Fiszer was a co-author of the draft Law on National Investment Funds and their Privatization (including secondary legislation), a consultant on the new draft Law on Investment Funds, and the Law on Industrial Funds. In 1996-2000, at the request of the Ministry of Industry and Trade (now the Ministry of Economy), Dr. Fiszer co-authored the governmental draft Law on Commodities Exchanges.
Dr. Fiszer was an attorney ad
litem
in several tax disputes, including before the Supreme Administrative Court (among which was a precedent-setting case for the State Treasury's refund of income tax along with interest of over PLN 150 million to the Foundation for Polish Science - the largest litigation of this type in Poland).
Dr. Fiszer has participated as an advisor in numerous well-known M&A transactions in Poland, with respect to both publicly-listed, as well as privately-held companies, including: Philip Morris/Krakowskie Zakłady Przemysłu Tytoniowego S.A., Pricoa [part of the Prudential Corporation of America]/Business Center Wola; Rolimpex/Constar; Nordea Bank Sweden AB (publ)/Bank Komunalny w Gdynia S.A. [currently Nordea Bank Polska S.A.]; Citibank S.A./Bank Handlowy w Warszawie S.A., Nordea Bank Polska S.A./BWP-Unibank S.A.; Nordea Bank Sweden AB (publ)/LG Petro Bank S.A., ING Bank NV/Bank Sląski S.A.; Bank Sląski S.A./ING Bank N.V Branch in Warsaw; Skanska Europe AB/Exbud S.A.; Trilby BV/Grzybowska Centrum [Hilton Hotel in Warsaw]; Lafarge/ZPG Dolina Nidy; Polimex-Cekop S.A./Mostostal Siedlce S.A., Eurohypo AG/Rheinhyp-BRE Bank Hipoteczny S.A.,Fortis Bank SA/NV/Dominet S.A. and Dominet Bank S.A., etc.
Dr. Fiszer is the author of over 750 publications on legal, tax, and financial matters published in the Polish press ("
Finanse", "Państwo i Prawo", "Przegląd Podatkowy", "Monitor Podatkowy"
, etc.), English press ("
Tax Notes International", "Tax News Service", "East European Business Law", "European Taxation", "Intertax
", etc.) and German press ("
Wirschaft und Recht in Osteuropa
"). Dr. Fiszer is a co-author of the Commentary on the Law on National Investment Funds and their Privatization (1993). Dr. Fiszer is a long-term correspondent for professional tax magazines such as "
Tax Notes International
" (United States),"
Tax News Service
" (The Netherlands) and "
East European Business Law
" (Great Britain). From 1993, Dr. Janusz Fiszer has been a member of the editorial board of the monthly journal
Monitor Podatkowy
and from 2004 the author of regular tax comments in the daily newspaper
Gazeta Prawna
.
In 1982-1983, Dr. Janusz Fiszer received a scholarship to the University of Kansas School of Business in Lawrence, Kansas, USA. In 1988-1989 Dr. Fiszer was awarded a scholarship by the Deutscher Akademischer Austauschdienst-DAAD, and in 1990 by the Thyssen Foundation [Fritz Thyssen Stiftung] to the International and Foreign Tax Law Center at the University of Munich in Germany.
Dr. Janusz Fiszer is a co-founder and till December 2005 was the President of the Management Board of the Polish branch of the International Fiscal Association (IFA). From December 2005, Dr. Fiszer has been a member of the Management Board of the Polish branch of the IFA. Dr. Fiszer is also a member of the International Tax Planning Association (ITPA). Dr. Fiszer has participated in numerous domestic and foreign conferences and seminars focusing on tax matters: Budapest (1993), Pretoria (1993), Dresden (1994), Warsaw (1995-2008), Szczecin (1998), Dublin (2001) and London (2002-2005). In 1994-1995, at the request of the OECD, Dr. Fiszer lectured at the specialized courses concerning international tax law and agreements on avoiding double taxation, which were organized by the OECD Committee on Fiscal Affairs for tax administration employees from Central and Eastern European countries in Vienna (1994), Ankara (1994, 1995), Copenhagen (1994, 1995), and Istanbul (1995).
From 1997 until 1999, Dr. Janusz Fiszer was a member of the 1st State Examination Board for Tax Advisors. Also, from 2002 until 2007, Dr. Fiszer was a member of the 3rd State Examination Board for Tax Advisors.
In January 2002, at the First National Congress of Tax Advisors, Dr. Fiszer was elected member of the National Board of Tax Advisors (KRDP) for its first term. From October 2003 until January 2006, Dr. Fiszer was chairman of the KRDP's Commission for International Relations.
In January 2006, at the Second National Congress of Tax Advisors, Dr. Fiszer was re-elected as a member of the National Board of Tax Advisors (KRDP) for a second term (2006-2010). Currently, Dr. Janusz Fiszer serves as a Chairman of the KRDP's Commission for International Co-operation.
The latest edition of
Chambers Global 2008
lists Dr. Janusz Fiszer for the fifth time among the leading Polish tax lawyers (Tier 1). In the new edition of
PLC Which Lawyer?
2008 Dr. Fiszer for the 3rd time in a row was awarded the highest recommendation ("Leading") in the Tax category.
According to
Chambers Global 2007: "[Dr. Janusz Fiszer] has been in this position for such a long time that he is already considered an institution and he is what makes the practice strong. Janusz Fiszer is a "renowned and experienced analyst," who comes highly recommended, especially for tax planning and cross-border transactions. One interviewee said: "His name is like a trade mark in tax law".
Chambers Global 2003-2004
noted: "
Peers describe him as an excellent lawyer who leads an excellent team, particularly praising his international tax expertise." According to the authors of Chambers Global 2004-2005
, Dr. Janusz Fiszer is "
internationally rounded [and] universally admired
". The prestigious report
World Tax 2009
also recommends Dr. Janusz Fiszer for the 4th year in a row. According to
World Tax 2007
:
"[Dr. Janusz] Fiszer is commended for his work in capital markets and financial products, M&A and cross-border structuring. He is considered to have the best reputation for knowledge of tax treaties."
Chambers Europe 2008
lists Dr. Janusz Fiszer among the leading Polish tax lawyers (Tier 1). According to the publication: "According to interviewees, Janusz Fiszer is 'simply one of the most respected tax lawyers in the country'. He is particularly acclaimed for his expertise in international taxation and the structuring of takeovers." Moreover in the same publication Dr. Janusz Fiszer second year in a row is recommended (Tier 4) in the Capital Markets area. According to the publication: "Although better known as a tax practitioner, Janusz Fiszer also works for clients in the capital markets sphere."
In the
2006 Ranking of the Best Law Firms and Attorneys for Companies
, which was published by the Forbes monthly in March 2006, Dr. Fiszer was chosen by competitors as the unquestioned number one attorney and was named the "Best Attorney" in the category "Taxes". White & Case was also named the "Best Law Firm" in that category.
In the latest edition of the
Ranking of Tax Advisory Firms and Tax Advisors
by the newspaper
Gazeta Prawna
, published in February 2009, Dr. Fiszer was chosen by competitors as the number one attorney in the category "International Tax Law" and "Mergers and Acqusitions" for the second year in a row. Additionally in the category "Income Taxes" Dr. Fiszer took a 2nd place in Poland for the second tear in a row as well. What is more Dr Fiszer took a 1st place in "Tax Optimization" category.
The latest edition of the prestigious
Ranking of Law Firms
by the newspaper
Rzeczpospolita
, published on April, 2008, lists Dr. Janusz Fiszer as "
recommended lawyer
" in the Tax category for the 4th year in a row. Dr. Fiszer is the only lawyer in Poland recommended in the area of Corporate Tax by the
Who's Who Legal – The International Who's Who of Business Lawyers 2007
.
In the first edition of the
Ranking of Tax Advisory
Firms by the newspaper
Rzeczpospolita
, published on June 2007, Dr. Fiszer was chosen by competitors as the number one attorney in the category "Income Taxes" and „ Mergers and Acquisitions". In the latest edition of the ranking published on June 2008 Dr. Janusz Fiszer took second place in Poland in the corporate income taxes category.
Additionally the latest edition of the
PLC Which lawyer?
recommends Dr. Janusz Fiszer in "PLC Cross-border Mergers and Acquisitions Handbook 2007/08".
The latest edition of
IFLR 1000 2009
for the 4th time in a row recommends Dr. Janusz Fiszer in the "Capital Markets" category.
Dr. Janusz Fiszer is fluent in English and German.
Education
University of Munich School of Law, Center for Foreign & International Tax Law, 1988 - 1990
Warsaw University School of Law, 1986
Postgraduate and Postdoctoral Programs, University of Kansas School of Business, 1983
Master of Law, Warsaw University School of Law, 1980
Professional Associations and Memberships
National Chamber of Tax Advisors 1997-present, member
International Fiscal Association, IFA - member
Chairman of Polish Branch since its establishment, 1993-2005, member of the Management Board 2005-present
Languages
English
German
Polish
Russian
Citizenship
Poland
Practices
Capital Markets/Securities
Mergers and Acquisitions
Tax
Labor, Employment and Immigration Law
Recent News
2007's Tax Challenges
Three W&C Lawyers Named Leading Corporate Tax Practitioners
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Recent Publications
Global Tax Report
Significant Amendments to the VAT Law
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Events
Securitization in CEE, SEE and CIS
Tax Issues and NPL Trading in Poland
More...