Since the beginning of the establishment of local government units, a number of tasks for which they are directly responsible, consisting in satisfying the collective needs of the local government community, have been carried out by municipal utility companies. Their specificity lies in the fact that although formally they are commercial law companies, a number of regulations and the fact that they are owned by local governments distinguish them from typical business companies. Another characteristic feature of this sector is the establishment of special purpose vehicles to carry out specific tasks. The lawyers of this Law Firm, over the years of servicing local governments, have established a number of such companies, as well as participated in the process of acquisition and disposal of their shares. We provide ongoing legal advice to municipal utility companies, prepare analyses and expert opinions, including verification of key intentions of our Clients, in legal, tax, and public aid aspects. We provide services to the largest municipal utility companies from the Kuyavian-Pomeranian region.