Marta Kosmowska, PhD


tel.  +48 692 144 022;

e-mail: marta.kosmowska@groele.net.pl

She has been cooperating with the law firm since 2011.

Area of expertise:

She specializes in business law, corporate law, capital markets law and tax, administrative and judicial-administrative law. She has experience in providing legal services to investment funds and in transactions performed by investment funds.



She defended her doctoral dissertation entitled: "Individual interpretations of tax law provisions. Structural and procedural issues from the perspective of an administrative law theory" at the Chair of Administrative Proceedings of the Jagiellonian University (2021). She gave lectures for law and administration students at the Faculty of Law and Administration of the Jagiellonian University. She completed an internship at the Ministry of Finance, Department of Tax Administration, Division for International Cooperation in Debt Recovery (2009). She participated in the project "Education for Integration" carried out by the University Legal Clinic in cooperation with the Office of the United Nations High Commissioner for Refugees in Warsaw (award of the Minister of Regional Development) (2007-2008).



She completed her doctoral studies at the Faculty of Law and Administration of the Jagiellonian University in Krakow, Chair of Administrative Proceedings (2016);

She did her legal training at the Krakow Bar Association in Krakow (2013);

Graduated with honors from the Faculty of Law and Administration, Jagiellonian University (2010).



“Compensatory liability for the issuance of an unlawful individual tax law interpretation”, Głos Prawa 2020, vol. 3, no. 2 (6), item 25;

“Indirect Binding Effect of Individual Interpretations of Tax Law Regulations”, CASUS 2020, No. 96/97;

“Tax on Civil Law Activities in Light of Amendments to the Law on Land and Mortgage Registers”, in: Biuletyn Prawny TPW 2/2011;

“Individual interpretations of legal regulations in the light of the Act on Freedom of Economic Activity and the Tax Ordinance, in: A. Popielarczyk, B. Wojtyniak (ed.), Prawo dla Biznesu, Conference Publication, Kraków 2011; scientific supervisor - prof. dr hab. Michał du Vall;

Individual interpretations of legal regulations, in: Biuletyn Prawny TPW, No. 1/2011;



She has full professional proficiency in English and Russian

Her expertise involves:

  • ongoing legal services for business entities;
  • comprehensive legal support of investment processes, drafting and negotiation of investment agreements;
  • restructuring capital groups, including transformations of companies, mergers and acquisitions (also involving foreign law entities, in particular entities incorporated under Luxemburg and Cypriot law);
  • participation in due diligence investigations for the purposes of M&A transactions;
  • participation in the issuance of debt securities;
  • participation in administrative and court-administrative proceedings, in particular proceedings regarding construction law.