Kacper Olszewski

A practitioner in the field of withholding tax (WHT) and the IP Box relief, he is action-oriented and focused on delivering solutions efficiently. He supports WHT recovery processes and prepares applications for preferential treatment, while in corporate income tax (CIT) he specializes in transactional and restructuring reviews with an emphasis on identifying tax risks.

As a Junior Tax Specialist at SWGK, he provides ongoing tax advisory services, prepares analyses and decision-support materials, and responds to clients’ operational tax inquiries. He takes part in due diligence projects, particularly in the areas of CIT and PIT, identifying key risks and proposing corrective measures.

His strongest expertise lies in managing the full implementation cycle: from mapping R&D activities and identifying qualifying projects, through assessing eligible rights, to designing records that ensure proper nexus ratio control and consistent cost allocation. He prepares calculations with clear assumptions and data flows, ensuring they are defensible both in annual settlements and in the course of tax audits. He ensures that technical and business documentation aligns with the actual state of affairs and the tax argumentation, and, where necessary, supports the preparation of applications for tax rulings, with a focus on precise descriptions of processes, project outcomes, and scope of rights.

He is a graduate of the Poznan University of Economics and Business, holding a degree in Accounting and Business Finance.