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Rafał Ciołek

Partner, Tax, International Corporate Tax

KPMG in Poland

Rafał has been in tax advisory for more than 18 years. He joined KPMG in 2004 and made a partner on the 10th annivesary with the firm. In 2014 and 2015 elected the best Corporate Income Tax expert in Poland in the ranking by Polish renown broadsheet Rzeczpospolita. His main specialization is Corporate Income Tax, beginning from tax consequences of domestic transactions through effects of cross-border flow of capital, goods and services. In the scope of Rafał’s interests is the planning of international tax optimization schemes for global capital groups as well as tax aspects of mergers, acquisitions and other corporate transformations. In his pro bono role as the chair of direct taxes working group at the Tax Council of Confederation Lewiatan, he actively participates in the tax legislation processes in Poland. A number of times served as an expert on various parliamentary commission hearings and expert panels. In spare time, if not occupied with his two sons and great Swiss mountain dog, he plays tennis and tries as a carpenter.

Rafał Ciołek KPMG w Polsce

Education and qualifications

  • Ph.D studies, Management and Finance Faculty, the Warsaw School of Economics

  • M.A., Management and Marketing, the Warsaw School of Economics


  • Licensed Tax Advisor in Poland

Additional information

  • Member of the International Fiscal Association

  • Chairman of the Direct Taxes working group at the Tax Council of Confederation Lewiatan, a member of Business Europe

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