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Robert Boneczko

Robert Boneczko

Poland

Robert Boneczko – Senior Associate, attorney-at-law. Sołtysiński Kawecki & Szlęzak

Specializes in tax law, with a particular focus on tax proceedings and international trade in goods, as well as customs advisory, foreign exchange law, and monitoring of goods transportation under the SENT system.

Represents clients before Polish tax authorities and administrative courts in proceedings concerning tax and customs law. Has experience preparing tax law opinions, participating in international and domestic restructuring projects, and conducting due diligence processes. Provides commentary on draft tax legislation in the course of public consultations. Has experience in the area of excise duty.

All videos (1)

POLAND’S NICOTINE TAX EXPERIMENT | #GFN26ScienceLab

POLAND’S NICOTINE TAX EXPERIMENT | #GFN26ScienceLab

13 Oct 2026

Poland is tightening its regulation of nicotine pouches and e-cigarettes — but are rising taxes and expanding restrictions creating unintended consequences?

At #GFN26, Ewelina Woike-Reguła and Robert Boneczko examine Poland’s rapidly changing regulatory and fiscal landscape, from steep excise duty increases to proposed flavour restrictions on nicotine pouches and a possible ban on disposable e-cigarettes.

The discussion explores how Poland has extended excise duties to new product categories, including vaping devices, and how businesses have responded to rules that struggle to keep pace with the market. With further changes under consideration, the speakers highlight concerns about regulatory uncertainty, the growth of the grey and black markets, and the potential risks for consumers.