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Artur Oleś, PhD

managing partner, advocate, tax advisor

Job profile

Advocate, tax advisor, doctor of law. He specializes in tax optimization, mergers and acquisitions, as well as fiscal and criminal law. Author of scientific publications on the tax ordinance act, tax on goods and services and income obtained through incentive plans in the form of shares and stock options. Expert of the Gazeta Prawna magazine. He uses his extensive experience and knowledge of law and tax to solve effectively the problems of our Clients.


He has been successful in several dozen cases of court proceeding, representing our Clients before tax authorities and administrative courts. In one year, four of such cases were finalised with settlements favourable to taxpayers, one of them being a landmark judgment of the District Administrative Court in Gliwice on the VAT related to the taxpayer status after the expropriation decision.


Doctor of law

Activity in the professional body of tax advisors:

  • Member of Team of Experts for Criminal and Fiscal Matters at the National Council of Tax Advisors (since 2017)


Mountain climbing, evolutionary psychology.


  • Determination of the Monetary Value of Free Benefits – Unresolved Problem of the Polish Tax Law. 10 years in the EU. Impact of the EU Law on the Polish Tax System, Katowice 2014
  • Taxation of Income Gained Through FOREX. Law and Tax issue 12/2007
  • Presumption of the “In dubio pro fisco” Interpretation vs. the Principle of Enhancing Trust in Tax Authorities. Bulletin KIDP 1/2009
  • Taxation of Incentive Plans. The Nature of Revenue Sources, the Taxation Point. Tax Review 4/2013
  • Delivery of Proceedings Letters in Tax Proceedings vs. Change of Attorney. Tax Review 7/2013
  • Personal Income Tax on Income Gained Through Revenue Sharing Schemes. Bulletin KIDP 6/2013
  • Personal Income Tax on the Employee Stock Option Programs. Evaluation of Adopted Legislative Solutions. The Role of Tax Advisor in the Climate of Legal Uncertainty, Katowice, 2013
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