Jonathan Luljak Photo

Jonathan T. Luljak



Jonathan represents real estate developers in the acquisition, entitlement, financing, and construction of commercial real estate projects. He helps his clients navigate state and local government issues, including zoning and tax issues.

Known for his diligent approach to resolving complex legal issues, Jonathan provides timely and thorough guidance to his clients. Through his transparent and communicative nature, he works to establish the resolution of outstanding issues clients maintain and uncertain legal positions clients wish to take.

Prior to joining Michael Best, Jonathan worked with the Mergers & Acquisitions team at a multinational professional services firm, where he assisted clients on matters from an indirect tax perspective. He also gained valuable experience with a variety of real estate and tax issues as a clerk at two Chicago-based firms.


Notable representations include:

  • Advised numerous inbound businesses (primarily in the technology, retail, and gaming industries) relative to expanding domestic operations with attention to indirect tax issues across the United States
  • Conducted tax due diligence on more than two dozen transactions, valued between $10 million and $800 million, on behalf of both the target and the acquiring companies in a variety of industries including technology, education, automotive, waste management, and industrial manufacturing
  • Coordinated voluntary disclosure programs and audit remediation efforts with state and local taxing authorities for historical indirect tax liabilities

Professional Activities

  • Member, Chicago Bar Association
  • Member, Illinois Bar Association
  • Member, American Bar Association



Community Involvement

  • Member, Waukesha Women’s Center Advancing Advocates Council
  • Volunteer, Legal Action of Wisconsin's Eviction Defense Project (EDP)
  • Former Volunteer, Wills for Heroes
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