Pułka & Partners

Optimal Legal Solutions for Corporate Clients
About us

Clients of our Law Office are Polish and foreign companies operating in many industries, including, inter alia, construction, automotive, electrical industry, services. We also provide advisory services for the companies dealing with the latest technology.

Primary Practice Areas

Company law

We advise how to optimally create all corporate documents, to minimalize risks related to the creation of capital groups and in the shortest, but the most effective way how to achieve the set goals. We also advise, how optimally sell shares (stocks) of companies. read more

Tax law

The purpose of advisory in this area is to optimize the tax burden of our Clients. We are also at your disposal during the proceedings conducted against you by tax offices and other tax authorities. read more

Labour law

Advising our Clients we remember about the phrase Mens sana in corpore sano (in a healthy body, healthy mind). Without satisfied employees for whom the employer created optimal conditions for work and development, no company can expect success. read more


We take exceptional care to ensure that only persons with high qualifications are chosen to work in our firm, that are specialized in various legal fields.

We follow the highest international standards in terms of quality of services provided and manner of legal advice, as well as of professional ethics.

Professionalism of our law office is appreciated by our Clients, and it follows from the fact that we cooperate with our Clients for many years. Our ultimate goal is to ensure the safety of our Clients in the legal aspects of doing business. Our legal advice is based on finding and indicating the best solutions and minimizing the risks and problems that may arise. To do so, we use our knowledge, supported by many years of experience in advising our Clients.

Recent News

In 2021 employers must prepare for changes to whistleblowers

We remind you that by December 17, 2021, private and public sector entities must implement channels enabling anonymous whistleblowing. It is about implementing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (the so-called whistleblower protection directive).

Contracts for the provision of services

Contracts for the provision of services

As indicated in the jurisprudence and doctrine: Contracts for the provision of services, as due diligence contracts, consist in the provision, in the interest of another person, of specific factual activities and a set of legal and factual activities. Where the...

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Changes in the jurisdiction of tax authorities from 2021

Changes in the jurisdiction of tax authorities from 2021

The significant changes in the jurisdiction of tax authorities entered into force on 01.01.2021. The changes were introduced by the regulation of the Minister of Finance, Development Funds and Regional Policy of 28.12.2020 on certain taxpayers and tax remitters for...

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Limited partnerships will pay corporate income tax

Limited partnerships will pay corporate income tax

From 01.01.2021 limited partnerships will become taxpayers of corporate income tax. Until then, limited partnerships will remain tax transparent and only their partners will be taxed. Whereas from that date limited partnerships will be taxed similarly to limited...

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Review of the Regulations and Procedures

We would like to offer you a review, conducted by our law firm, of the regulations / procedures in force in your company.

Worth to Know

Real estate ownership transfer

Ownership of immovable property may neither be transferred on condition nor with the reservation of a time limit. Where a contract obliging to transfer ownership was concluded on condition or with the reservation of a time limit, an additional agreement between the...

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The ISO 37002 standard “Whistleblowing management systems – Guidelines”

The ISO 37002 standard “Whistleblowing management systems – Guidelines” is to be published in the coming weeks. The ISO 37002 standard focuses on the actions that an organization should take from the moment of receiving a whistleblower report to the moment when an organization has to decide on corrective actions and implement them. The ISO 37002 standard is a set of guidelines on how to create a system handling the reports made in an organization. The ISO 37002 standard is not intended to be a certified standard. Unlike the ISO 37001:2016 standard “Anti-bribery management systems – Requirements with guidance for use”, which is a certified standard.

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Risks related to balance confirmation

Companies often forget that confirming balances is more than just checking amounts. In particular, problems may arise in the case of disputed or doubtful claims.

What is included in the balance confirmation

The Accounting Act requires, in principle, confirmation of the balance of receivables. On the other hand, the Accounting Act does not require sending confirmation of the balance of liabilities.
As at the balance sheet date, all assets and liabilities should be inventoried. Entities perform the annual inventory in three ways, depending on the asset or liability they are dealing with. And so, the annual inventory is carried out by way of:
• physical inventory,
• balance confirmation,
• comparison of accounting data with relevant documents.

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Conditions for enjoying the research and development relief

In order to enjoy a tax relief specified in art. 18d of the Act of 15.02.1992 on Corporate Income Tax (hereinafter: “the CIT Act”), a taxpayer must perform activities that meet the conditions for recognizing them as research and development activities within the meaning

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Training Courses and Seminars

We organize training courses and workshops which suits our client’s needs as for the scope of the issues covered, time and the place of the course. In principle, training courses and workshops are organized for one client. In such case, only employees of such client and persons invited by him are participating in them. It lets us fix a schedule of training courses/workshops and carry them out in the way optimally fulfilling expectations of our client.

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