1. Home
  2. Law firm
  3. Krzysztof Rutkowski

Krzysztof Rutkowski

legal counsel, tax advisor partner

excise, fuel surcharge, industry and regulatory advice

+48 602 489 214



  • Experienced legal counsel and tax advisor. Ranked as the best excise tax advisor by Dziennik Gazeta Prawna daily (years 2015-2018), (2021-2022). Ranked best multiple times by Rzeczpospolita daily.
  • He has several years of experience in the areas of excise, fuel surcharge, and tax proceedings.
  • In years 2012–2015 he was the leader of the excise team at PricewaterhouseCoopers. Previously, he worked for i.a. Deloitte and Ernst & Young.
  • He advised the largest Polish and foreign entities operating in the fuel, alcohol, energy, tobacco, chemical, and automotive industries on excise and fuel surcharge.
  • Member of the Praesidium of the Tax Council at Lewiatan Confederation – Chairman of the Excise Group.
  • Author of dozens of academic publications on excise, fuel surcharge, and tax procedure.
  • Speaker at numerous academic and industry conferences.
  • Graduate of the Faculty of Law and Administration at the University of Warsaw and of Finance and Accounting at the Warsaw School of Economics. He also completed a postgraduate course in tax law at the University of Warsaw.

Among others, he has completed the following projects:

  • represented one of the leading Polish oil companies in a dispute concerning excise on lubricant preparations,
  • represented the largest Polish and foreign fuel companies in proceedings concerning the fuel surcharge,
  • represented entities operating in the gas industry in proceedings before the President of the Energy Regulatory Office,
  • represented beer companies in proceedings concerning excise tax on sweet beers and so-called trub,
  • provided comprehensive excise services for the largest entities operating in the metal industry,
  • represented metal companies in proceedings concerning excise taxes on electricity losses,
  • supported the implementation of excise modules for ERP systems at the largest beer and tobacco companies.