## [Tax](/pl/en_GB/services/tax)
The Garrigues **tax law** team is a leading adviser on all tax specialties and offers ad-hoc and **ongoing tax advisory services** to multinational groups, businesses, individuals and family groups.
Our vocation for service, a practical business approach, size and capabilities combined with our specialization and use of latest technologies that best fit each client’s requirements, place us in an exceptional position to anticipate client needs and provide sophisticated and custom solutions.
In order to offer **a tailored service that meets the highest quality standards**, our practice follows a matrix structure, with expert teams grouped by tax, service line and sector. This multidisciplinary approach allows **the tax service to be integrated with other departments** dof the firm.
We also provide an international service, supported by our network of own offices spanning 4 continents. **Garrigues is a founding member of** [**Taxand**](https://www.taxand.com/), a global alliance of **tax law** firms on five continents. Membership of this alliance means we can participate in international projects and assist our clients in accessing reputable firms in different countries.
Every year, **the Garrigues Tax department is recognized by the most prestigious legal directories and international publications**, and receives a number of legal sector awards.
## Our services
### General taxation
- **Review of corporate tax policies** and day-to-day corporate affairs, and advice on special transactions.
- **Tax considerations in hiring processes and determination of compensation** for employees and board members or directors, as well as tax aspects of terminations of employment contracts and contracts for services. These services are complemented by our colleagues at **Human Capital Services (HCS),** who offer global advice in relation to corporate human resources.
- **Due diligence processes in mergers and acquisitions, negotiations and contracts, and project finance.**
- **Advice** on tax audits and investigations, and subsequent economic-administrative proceedings, together with other areas (including tax procedure) when so required.
### International taxation
- Advice on transactions and investments in business internationalization processes.
- Prelitigation services in audits of international investment structures.
### European taxation
- **Monitoring and practical assessment of the impact of the legislation** and case law of the European Union.
- Recovery, via administrative and judicial channels, of taxes that are contrary to European legislation and to the freedoms of movement and establishment enshrined in the Treaty on the Functioning of the European Union.
- **Representation of taxpayers in requests for preliminary rulings submitted to the Court of Justice of the European Union** yand in tax-related State aid proceedings before the European Commission and the EU courts.
### Transfer pricing
- Transfer pricing policies and advice in transfer pricing inspections.
- Valuation of businesses and assets for tax purposes.
- In Spain, negotiation of **Advance Pricing Agreements (APA)** with the tax authorities, and advice on and proposals for mutual agreement procedures.
### Value added tax (VAT)
- **Highly specialized advice,** taking into account the intricacies of each sector of activity
- **Preparation of requests for rulings from the tax authorities in the countries where we operate, in European dispute resolution procedures** and in VAT-related tax inspections and litigation.
### Customs and foreign trade
- **Tax law advice** on a range of aspects that can impact the quantification of customs debt (rules of origin, classification, etc.), as well as on the application of suspensive arrangements, applications for clearance, inspections and litigation.
### Local taxation
- **Regional and municipal taxation,** with a significant litigation component.
- In Latin America, local taxation in Chile, Peru, Colombia and Mexico.
- Analysis of the calculation of tax bases, the application of tax relief and reductions, and cadastral values.
### Excise and special taxes
General advice in relation to excise and special taxes and, in particular, in relation to **environmental taxes and the circular economy:**
- Environmental taxes in various areas.
- Environmental tax incentives
### Tax procedure
Our services cover all phases of tax procedure, from the commencement of tax audits to the case management of appeals filed before administrative bodies and the courts, including Economic-Administrative Tribunals, High Courts of Justice, the National Appellate Court, the Supreme Court, the Constitutional Court, the EU courts (the General Court and Court of Justice) and other special courts.
### Good tax governance and tax compliance
- **Good tax governance and best tax practices, drafting and review of tax strategies,** preparation of tax control and compliance protocols and internal rules.
- Reporting to the management body and on good tax practices.
[Tax Blog](http://blogtributario.garrigues.com/en)
## Global head
[Eduardo Abad ](/pl/en_GB/team/eduardo-abad-valdenebro)
+34 91 514 52 00
[Madrid](https://www.garrigues.com/pl/en_GB/office/madrid)
[Contact](mailto:eduardo.abad@garrigues.com)
## Global head
[Carlos Rapallo ](/pl/pl-PL/team/carlos-rapallo-fernandez)
+48 22 540 6100
Warszawa
[Contact](mailto:carlos.rapallo@garrigues.com)
[Find more professionals](../../en_GB/team-service/1425)
## Other Garrigues services
Seleccionar el servicio ServiceAdministrative and Constitutional LawAgribusiness and FoodAutomotiveBanking and FinanceCorporate and M&ACriminal Law and Internal InvestigationsData Economy, Privacy and CybersecurityDispute Resolution: Litigation and ArbitrationEnergyEU and Antitrust LawFamily BusinessFashion LawFinancial RegulationHuman Capital ServicesInfrastructureInsuranceIntellectual PropertyLabor and EmploymentLife Sciences and HealthcareMedia and EntertainmentPlanning, Zoning and EnvironmentPrivate EquityReal EstateRestructuring and InsolvencySecurities MarketsSportsStartups & Open innovationSustainabilityTaxTechnology, Communications and DigitalTourism and HotelsTransport, Logistics and Shipping
## Publications
- 05 / 14 / 2026
[### Poland is modernizing the Investment Zone and strengthening long-term tax incentives in line with the new European state aid policy](/pl/en_GB/new/poland-modernizing-investment-zone-and-strengthening-long-term-tax-incentives-line-new-european)
Poland is preparing a key reform of tax reliefs for investors which, among other things, introduces the Electronic Platform of the Polish Investment Zone (ePSI), extends the validity of exemptions to 20 years and makes the rules on existing projects…
[](/pl/en_GB/new/poland-modernizing-investment-zone-and-strengthening-long-term-tax-incentives-line-new-european)
- 04 / 09 / 2026
[### Pillar 2 in Poland- what is worth remembering in 2026?](/pl/en_GB/new/pillar-2-poland-what-worth-remembering-2026)
The global minimum tax is now an integral part of the European Union's tax regulations. This article will briefly discuss the key steps that need to be taken in order to properly settle the global and domestic top-up tax, as well as the…
[](/pl/en_GB/new/pillar-2-poland-what-worth-remembering-2026)
- 02 / 23 / 2026
[### SAFE: Mechanism for financing the defense sector in Poland by the European Union](/pl/en_GB/new/safe-mechanism-financing-defense-sector-poland-european-union)
The European Union has taken an unprecedented step towards strengthening its common security and defence policy. In this article, we discuss the main objectives of the programme, its legal instruments and the tax implications for entities…
[](/pl/en_GB/new/safe-mechanism-financing-defense-sector-poland-european-union)
[See more](../../en_GB/publications/list?f[0]=service%3A1425)