{"id":5255,"date":"2026-07-23T10:55:14","date_gmt":"2026-07-23T08:55:14","guid":{"rendered":"https:\/\/clpodatki.pl\/?post_type=service&#038;p=5255"},"modified":"2026-10-12T16:30:56","modified_gmt":"2026-10-12T14:30:56","slug":"tax-restructuring","status":"publish","type":"service","link":"https:\/\/clpodatki.pl\/en\/services\/tax-restructuring\/","title":{"rendered":"Tax restructuring"},"content":{"rendered":"\n<section class=\"bn-section bn-section-AtwhKPtTNrA has-innerblocks is-style-parallax-background fullwidth has-bg-img\">\n\t\t\t<div class=\"bn-section__overlay\" style=\"background-color: #000000; opacity: 0.4;\"><\/div>\n\t\t<link rel='preload' fetchpriority='high' as='image' href='https:\/\/clpodatki.pl\/wp-content\/uploads\/2022\/04\/warszawa.jpeg' as='image' \/>\t\t\n\n<div class=\"bn-row bn-row-FZxmwehYsrP has-innerblocks boxwidth\">\n\t\t\t\n\n<div class=\"bn-column bn-column-FowtlHLsrQN has-innerblocks\">\n\t\t\t\n\n<div class=\"bn-breadcrumbs bn-breadcrumbs-wgpXTJcBQPQ\">\n\t<nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Strona g\u0142\u00f3wna<\/span><\/p><\/nav><\/div>\n\n\n<div class=\"bn-text bn-text-CGLygEhNndW --last-no-margin\">\n\t\t\t<h1 style=\"color:#ffffff\">Tax restructuring<\/h1>\t<\/div>\n\n\n<\/div>\n\n\n<\/div>\n\n\n<\/section>\n\n\n\n<section class=\"bn-section bn-section-ndZJjFEABwX has-innerblocks fullwidth\">\n\t\t\t\t\n\n<div class=\"bn-row bn-row-CZPpIqZpIkq has-innerblocks boxwidth\">\n\t\t\t\n\n<div class=\"bn-column bn-column-FvZHcYiAqdZ has-innerblocks\">\n\t\t\t\n\n<div class=\"bn-text bn-text-nfRhqdZlmha --last-no-margin\">\n\t\t\t<p>We offer comprehensive capital restructuring advice. We support businesses in planning, analyzing, and implementing changes to their organizational and capital structures. We help companies reduce their tax burden, increase their operational tax efficiency, and adapt to changing regulations and market requirements.<\/p>\n\t<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"bn-column bn-column-VvbqVrasVGS has-innerblocks is-style-default\">\n\t\t\t\n\t<figure class=\"bn-img bn-img-QQhTJmnKQxz is-style-rounded\">\n\t\n\t\t\t\t<img data-src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-scaled.jpg\" data-srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-scaled.jpg 2560w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-300x169.jpg 300w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-1024x576.jpg 1024w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-768x432.jpg 768w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-1536x864.jpg 1536w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-2048x1152.jpg 2048w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-1080x608.jpg 1080w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-1280x720.jpg 1280w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-980x551.jpg 980w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-480x270.jpg 480w\" width=\"2560\" height=\"1440\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" class=\"attachment-full size-full lazyload\" alt=\"\" loading=\"lazy\" decoding=\"async\"  sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><noscript><img width=\"2560\" height=\"1440\" src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-scaled.jpg\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-scaled.jpg 2560w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-300x169.jpg 300w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-1024x576.jpg 1024w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-768x432.jpg 768w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-1536x864.jpg 1536w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-2048x1152.jpg 2048w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-1080x608.jpg 1080w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-1280x720.jpg 1280w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-980x551.jpg 980w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/11\/tax-law-judges-gavel-as-symbol-legal-system-wooden-stand-with-text-word-background-480x270.jpg 480w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\"><\/noscript>\t\t\t\t\t<\/figure>\n\n\n<\/div>\n\n\n<\/div>\n\n\n<\/section>\n\n\n\n<section class=\"bn-section bn-section-pzrfmeeTkVB has-innerblocks fullwidth\">\n\t\t\t\t\n\n<div class=\"bn-row bn-row-XTveAcitWRL has-innerblocks boxwidth\">\n\t\t\t\n\n<div class=\"bn-column bn-column-WDKFDfMlsrU has-innerblocks\">\n\t\t\t\n\n<div class=\"bn-text bn-text-EOucPZbJIQp --last-no-margin\">\n\t\t\t<h2>Tax restructuring services include:<\/h2>\n\t<\/div>\n\n\n\n<div class=\"bn-accordions-grid bn-accordions-grid-RPszLieCylD\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"bn-ag__tab\" data-aos-offset=\"-300\" >\n\t\t\t\t\t<button class=\"bn-ag__tab--button\">\n\t\t\t\t\t\t<h3 class=\"h5\">Tax advice in restructuring transactions<\/h3>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"bn-ag__tab--accordion\">\n\t\t\t\t\t\t<div class=\"bn-ag__tab--content bn-text --last-no-margin\">\n\t\t\t\t\t\t\t<p>We analyze the tax consequences of business transformations and reorganizations, proposing solutions that minimize risk and maximize tax benefits.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"bn-ag__tab\" data-aos-offset=\"-300\" >\n\t\t\t\t\t<button class=\"bn-ag__tab--button\">\n\t\t\t\t\t\t<h3 class=\"h5\">Choosing the optimal legal form of business<\/h3>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"bn-ag__tab--accordion\">\n\t\t\t\t\t\t<div class=\"bn-ag__tab--content bn-text --last-no-margin\">\n\t\t\t\t\t\t\t<p>We advise on the most advantageous form of conducting business \u2013 including limited joint-stock partnerships, limited partnerships and simple joint-stock companies \u2013 taking into account both tax and business aspects.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"bn-ag__tab\" data-aos-offset=\"-300\" >\n\t\t\t\t\t<button class=\"bn-ag__tab--button\">\n\t\t\t\t\t\t<h3 class=\"h5\">Estonian CIT \u2013 implementation and consulting<\/h3>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"bn-ag__tab--accordion\">\n\t\t\t\t\t\t<div class=\"bn-ag__tab--content bn-text --last-no-margin\">\n\t\t\t\t\t\t\t<p>We help companies take advantage of the Estonian Corporate Income Tax (CIT) by analyzing the solution&#8217;s cost-effectiveness, eligibility requirements, and tax and financial implications. We also support them in transitioning to the flat-rate taxation system and meeting formal requirements.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"bn-ag__tab\" data-aos-offset=\"-300\" >\n\t\t\t\t\t<button class=\"bn-ag__tab--button\">\n\t\t\t\t\t\t<h3 class=\"h5\">Transformations, mergers and divisions of companies<\/h3>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"bn-ag__tab--accordion\">\n\t\t\t\t\t\t<div class=\"bn-ag__tab--content bn-text --last-no-margin\">\n\t\t\t\t\t\t\t<p>We advise and coordinate company transformation, merger, and division processes, both in the form of spin-offs and full integrations, ensuring compliance with tax and legal regulations.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"bn-ag__tab\" data-aos-offset=\"-300\" >\n\t\t\t\t\t<button class=\"bn-ag__tab--button\">\n\t\t\t\t\t\t<h3 class=\"h5\">Asset, enterprise and OCP reports<\/h3>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"bn-ag__tab--accordion\">\n\t\t\t\t\t\t<div class=\"bn-ag__tab--content bn-text --last-no-margin\">\n\t\t\t\t\t\t\t<p>We support the process of contributing assets, businesses and organised parts of an enterprise (OPE), analyzing the tax consequences and preparing optimal transaction structures.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"bn-ag__tab\" data-aos-offset=\"-300\" >\n\t\t\t\t\t<button class=\"bn-ag__tab--button\">\n\t\t\t\t\t\t<h3 class=\"h5\">Restructuring in the light of transfer pricing regulations<\/h3>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t<div class=\"bn-ag__tab--accordion\">\n\t\t\t\t\t\t<div class=\"bn-ag__tab--content bn-text --last-no-margin\">\n\t\t\t\t\t\t\t<p>We provide comprehensive support in reorganization processes. We verify whether the event constitutes restructuring under Polish law and determine the market conditions for the entire process. We also assist in determining the amount of the compensation payment (exit fee), if it is required.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\n<\/div>\n\n\n<\/div>\n\n\n<\/section>\n\n\n\n<section class=\"bn-section bn-section-sqQHPQnbHQq has-innerblocks fullwidth\">\n\t\t\t\t\n\n<div class=\"bn-row bn-row-APUjQkTtlEx has-innerblocks boxwidth\">\n\t\t\t\n\n<div class=\"bn-column bn-column-QNxQHNeIiFi has-innerblocks\">\n\t\t\t\n\n<div class=\"bn-text bn-text-RUvUFABzkYt --last-no-margin\">\n\t\t\t<h2>Why is it worth working with us?<\/h2>\n\t<\/div>\n\n\n<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"bn-row bn-row-OgtpiDYUQLR has-innerblocks boxwidth --calculatored-cols\">\n\t\t\t\n\n<div class=\"bn-column bn-column-GcWYFyJPGdK has-innerblocks\">\n\t\t\t\n\t<figure class=\"bn-img bn-img-DIYNHOpwauJ\">\n\t\n\t\t\t\t<img data-src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-b.png\" data-srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-b.png 200w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-b-150x150.png 150w\" width=\"200\" height=\"199\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" class=\"attachment-full size-full lazyload\" alt=\"\" loading=\"lazy\" decoding=\"async\"  sizes=\"auto, (max-width: 200px) 100vw, 200px\" \/><noscript><img width=\"200\" height=\"199\" src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-b.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-b.png 200w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-b-150x150.png 150w\" sizes=\"auto, (max-width: 200px) 100vw, 200px\"><\/noscript>\t\t\t\t\t<\/figure>\n\n\n\n<div class=\"bn-text bn-text-WObcdwdIXxr --last-no-margin\">\n\t\t\t<h3 style=\"text-align: center\"><span class=\"h5\"><strong>Strategic<br \/>\napproach<\/strong><\/span><\/h3>\n\t<\/div>\n\n\n\n<div class=\"bn-text bn-text-JWeKGFWmvvQ --last-no-margin\">\n\t\t\t<p>We design restructurings that take into account both tax and operational aspects of business.<\/p>\n\t<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"bn-column bn-column-JDGhybxeylE has-innerblocks\">\n\t\t\t\n\t<figure class=\"bn-img bn-img-NlLFWOpuZFL\">\n\t\n\t\t\t\t<img data-src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-s.png\" data-srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-s.png 354w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-s-300x255.png 300w\" width=\"354\" height=\"301\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" class=\"attachment-full size-full lazyload\" alt=\"\" loading=\"lazy\" decoding=\"async\"  sizes=\"auto, (max-width: 354px) 100vw, 354px\" \/><noscript><img width=\"354\" height=\"301\" src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-s.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-s.png 354w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-s-300x255.png 300w\" sizes=\"auto, (max-width: 354px) 100vw, 354px\"><\/noscript>\t\t\t\t\t<\/figure>\n\n\n\n<div class=\"bn-text bn-text-pJOhckYVopu --last-no-margin\">\n\t\t\t<h3 style=\"text-align: center\"><span class=\"h5\"><strong>Minimizing<br \/>\ntax risk<\/strong><\/span><\/h3>\n\t<\/div>\n\n\n\n<div class=\"bn-text bn-text-yncZAjPkQmF --last-no-margin\">\n\t\t\t<p>We ensure compliance with applicable regulations and limit the risk of transactions being questioned by tax authorities.<\/p>\n\t<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"bn-column bn-column-qlTbFNEYxXv has-innerblocks\">\n\t\t\t\n\t<figure class=\"bn-img bn-img-XnnHAdUYfnS\">\n\t\n\t\t\t\t<img data-src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-oszczedzanie.png\" width=\"196\" height=\"204\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" class=\"attachment-full size-full lazyload\" alt=\"\" loading=\"lazy\" decoding=\"async\" \/><noscript><img width=\"196\" height=\"204\" src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-oszczedzanie.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" decoding=\"async\"><\/noscript>\t\t\t\t\t<\/figure>\n\n\n\n<div class=\"bn-text bn-text-OXPhIChbPTc --last-no-margin\">\n\t\t\t<h3 style=\"text-align: center\"><span class=\"h5\"><strong>Business<br \/>\nefficiency<\/strong><\/span><\/h3>\n\t<\/div>\n\n\n\n<div class=\"bn-text bn-text-ErvrMviOSxW --last-no-margin\">\n\t\t\t<p>We help you implement changes in an optimal manner from an operational, financial and tax perspective.<\/p>\n\t<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"bn-column bn-column-EFQALCBpYOV has-innerblocks\">\n\t\t\t\n\t<figure class=\"bn-img bn-img-QQxFyoKsERl\">\n\t\n\t\t\t\t<img data-src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-p.png\" width=\"270\" height=\"263\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" class=\"attachment-full size-full lazyload\" alt=\"\" loading=\"lazy\" decoding=\"async\" \/><noscript><img width=\"270\" height=\"263\" src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/icon-p.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" decoding=\"async\"><\/noscript>\t\t\t\t\t<\/figure>\n\n\n\n<div class=\"bn-text bn-text-jSUonoPBEvh --last-no-margin\">\n\t\t\t<h3 style=\"text-align: center\"><span class=\"h5\"><strong>Comprehensive<br \/>\nservice<\/strong><\/span><\/h3>\n\t<\/div>\n\n\n\n<div class=\"bn-text bn-text-YAmpPVyXNab --last-no-margin\">\n\t\t\t<p>We coordinate the entire process, from analysis and planning to implementation and regulatory compliance.<\/p>\n\t<\/div>\n\n\n<\/div>\n\n\n<\/div>\n\n\n<\/section>\n\n\n\n<section class=\"bn-section bn-section-qGRBthjmgDN has-innerblocks fullwidth has-bg has-bg-img\">\n\t\t\t\t\n\n<div class=\"bn-row bn-row-HCaoKcUTJNl has-innerblocks boxwidth\">\n\t\t\t\n\n<div class=\"bn-column bn-column-LMDcaKCyMGA has-innerblocks\">\n\t\t\t\n\n<div class=\"bn-text bn-text-SiuEqJTbQXi --last-no-margin\">\n\t\t\t<h2 style=\"text-align: left\"><span class=\"h2\" style=\"color: #ffffff\">Contact us to talk about cooperation<\/span><\/h2>\n\t<\/div>\n\n\n\n\t<a  class=\"bn-button bn-button-vngUttWzYBo is-style-light\" href=\"https:\/\/clpodatki.pl\/kontakt\/\" target=\"\">\n\t\t\t\t\tKontakt\t\t\t<\/a>\n\n\n<\/div>\n\n\n<\/div>\n\n\n<\/section>\n\n\n\n<section class=\"bn-section bn-section-FAVNYAAhrtR has-innerblocks is-style-parallax-background fullwidth has-bg-img\" id=contact>\n\t\t<link rel='preload' fetchpriority='high' as='image' href='https:\/\/clpodatki.pl\/wp-content\/uploads\/2022\/04\/warszawa.jpeg' as='image' \/>\t\t\n\n<div class=\"bn-row bn-row-NHHfYwkwRkn has-innerblocks boxwidth has-bg-img\">\n\t\t\t<div class=\"bn-section__overlay\" style=\"background-color: #ffffff; opacity: 0.9;\"><\/div>\n\t\t\t\n\n<div class=\"bn-column bn-column-mDiZwRSUsmm has-innerblocks\">\n\t\t\t\n\n<div class=\"bn-text bn-text-HDnQeVsQkJf --last-no-margin\">\n\t\t\t<h2 style=\"text-align: center\">Contact<\/h2>\n\t<\/div>\n\n\n<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"bn-row bn-row-GzenMOIFwKL has-innerblocks boxwidth --calculatored-cols has-bg-img\">\n\t\t\t<div class=\"bn-section__overlay\" style=\"background-color: #ffffff; opacity: 0.9;\"><\/div>\n\t\t\t\n\n<div class=\"bn-column bn-column-KciieCmQBKD has-innerblocks\">\n\t\t\t\n\t<figure class=\"bn-img bn-img-xPwzWtMHZKq\">\n\t\n\t\t\t\t<img data-src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/call.png\" 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class=\"standard-text\" style=\"color: #333366\">+\u00a0<a style=\"color: #333366\" href=\"tel:48690800858\">48 690 800 858<\/a><\/span><\/strong><\/span><\/p>\n\t<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"bn-column bn-column-nmFhbaisIXd has-innerblocks\">\n\t\t\t\n\t<figure class=\"bn-img bn-img-VyxNCxTNQCY\">\n\t\n\t\t\t\t<img data-src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin.png\" data-srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin.png 1024w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin-300x300.png 300w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin-150x150.png 150w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin-768x768.png 768w\" width=\"1024\" height=\"1024\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" class=\"attachment-full size-full lazyload\" alt=\"\" loading=\"lazy\" decoding=\"async\"  sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" 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