ISP Modzelewski Tax Consultancy Warsaw, Krakow, Poznań, Katowice


For further information, do not hesitate to contact us:

Mariusz Unisk

General Director
for Tax Consulting

tel. (22) 517 30 94

fax. (22) 870 41 78

Adrian Kozakiewicz

Tax Consultant

tel. (22) 517 30 99 wew. 256

fax. (22) 870 41 78


A national-equity company, Instytut Studiów Podatkowych Modzelewski i Wspólnicy [Tax Studies Institute ? Modzelewski & Associates; ISP] has for twenty-two years been top-ranked countrywide among the largest and most efficient tax consultancies, including by the influential dailies Gazeta Prawna and Rzeczpospolita, and boasts a leadership position in its sector overall. Our experienced experts gain recognition among the Juries of these competitions and are highly evaluated individually by our contracting parties as well as attendees of the trainings held by us.


We have been trusted by several dozens of thousands customers. We offer our consulting or advisory services to listed companies as well as State-owned enterprises. SME entities, local governments, public finance sector entities, cultural institutions, and self-employed sole traders are all among those we support. We customise our offer to our Contracting Party?s expectations and market requirements, both as regards the cost of service commissioned/provided and the subject of cooperation. We complement our tax advisory service with knowledge and assistance in other areas and branches of law, in view of providing complementary service. Our competitive, customised, and unique offer meets with recognition and positive feedback from our Counterparties. ISP has provided advisory/consulting services to a number of various entities for a dozen-or-so years now, which in itself is a highest recommendation possible as regards the standard and quality of the service we provide. For us, it is an incentive to continuously develop our quality and the scope of services rendered.

Tax consulting ? oral and written services

We provide oral and written consultation to individual customers and entrepreneurs who seek professional knowledge in the field of tax law, to help them deal with simpler matters that require no legal opinion. Our consultants provide information on the telephone (to customers under permanent hotline supervision) and/or at meetings appointed at ISP?s headquarters or branch office.

Tax consulting ? legal and tax-law opinions

Our offer includes compilation of opinions on legal/tax-law issues to meet the taxpayers? individual needs, or for use in their relations with their counterparties, customs and treasury authorities; we moreover provide private opinions of use in lawsuits, and the like. Our Consultancy?s renown, the experience and expertise of our advisors and consultants, combined with the quality of our studies and publications enables us to produce highly esteemed and really efficient opinions. We issue expert opinions on economic and financial issues, prepare complaints/actions as well as motions for issuance of individual interpretations, APAs, advance/protective tax rulings (decisions),
Moreover, we compile expertises, surveys or evaluations on commission of judicial tribunals, public prosecutor?s offices, and other public authorities.

Tax consulting ? hotline support and supervision

We operate as a permanent tax consultancy, supporting entities of different legal status and type (sector) of operation for tax-law issues, on an ongoing basis. Our team of experienced consultants is on standby to serve our Customers. Oral and written consultancies, analysis of contracts/agreements for statutory or regulatory liabilities, verification of individual public-law settlements, requests for interpretation, handling contracts concluded with tax authorities; also, controls, checks and examinations. Based on our permanent services, we provide consultancies to listed organisations as well as State Treasury-owned companies, SMEs, territorial governments, cultural institutions, and sole proprietorships. Our offer is customised to our Counterparty?s expectations. ISP has provided advisory/consulting services on a permanent support/supervision basis to numerous entities for a dozen-or-so years now. This stands for a highest recommendation possible as regards the standard and quality of the service we provide.

Tax consulting ? requests for interpretations and protective tax rulings (decisions)

As part of our tax consultancy activity, we prepare requests for interpretation, on commission of our Customers. To this end, we compile advisory recommendations, handle proceedings based on applications, appeals, and powers-of-attorney if granted by the Customer. We moreover help obtain advance/protective rulings or decisions as well as APAs.

Tax audits

We carry out tax audits, aimed at checking whether financial settlements are carried out in a regular and legal fashion. We provide tax consultancy to our Customers, analyse company documentation, and prepare detailed reports.

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