Maciej Kulawik

Maciej Kulawik


Maciej has over 20 years’ experience in tax advisory and is Head of Tax in the Warsaw office. 
His particular fields of tax expertise are taxation of financial transactions and withholding tax. As an attorney-at-law he represents clients before Polish tax authorities and administrative courts.


Representative matters

Aramco, on the tax aspects of its investment in Poland’s refining, wholesale, and jet fuel marketing segments through a number of acquisitions from PKN Orlen.

A global financial institution on the securitisation of Getin Noble Bank’s (GNB) auto loan receivables. Receivables originated by GNB were transferred to an SPV, which in turn issued bonds acquired by a foreign investor.

Mapletree, a Singaporean investment fund, on tax matters concerning the EUR 440m refinancing of a portfolio of office buildings located in Poland (West Station Office Building in Warsaw) and Germany, among others.

Global coordinators and joint bookrunners, together with other syndicate members, on tax matters related to the initial public offering and listing on the Warsaw Stock Exchange of Allegro. This was the largest-ever IPO in Poland and makes Allegro the country’s largest listed company. It was also one of the largest European IPOs in 2020.

Leadership Positions And Professional Affiliations

Warsaw Bar of Legal Advisers



Warsaw Bar Association of Attorneys-at-Law, 2004, Attorney-at-law


Law, Faculty of Law, University of Warsaw, 1999


English, Polish
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.