diff --git a/contracts/bridge/L1Unwrapper.sol b/contracts/bridge/L1Unwrapper.sol
index a17da04..77c894f 100644
--- a/contracts/bridge/L1Unwrapper.sol
+++ b/contracts/bridge/L1Unwrapper.sol
@@ -21,6 +21,13 @@ import { BytesHelper } from "../libraries/Bytes.sol";
 contract L1Unwrapper is WETHOmnibridgeRouter {
   using SafeMath for uint256;
 
+  // If this address sets to not zero it receives L1_fee.
+  // It can be changed by the multisig.
+  // And should implement fee sharing logic:
+  // - some part to tx.origin - based on block base fee and can be subsidized
+  // - store surplus of ETH for future subsidizions
+  address payable public l1FeeReceiver;
+
   event PublicKey(address indexed owner, bytes key);
 
   struct Account {
@@ -88,6 +95,22 @@ contract L1Unwrapper is WETHOmnibridgeRouter {
     uint256 l1Fee = BytesHelper.sliceToUint(_data, 20);
 
     AddressHelper.safeSendValue(payable(BytesHelper.bytesToAddress(_data)), _value.sub(l1Fee));
-    AddressHelper.safeSendValue(payable(tx.origin), l1Fee);
+
+    address payable l1FeeTo;
+    if (l1FeeReceiver != payable(address(0))) {
+      l1FeeTo = l1FeeReceiver;
+    } else {
+      l1FeeTo = payable(tx.origin);
+    }
+    AddressHelper.safeSendValue(l1FeeTo, l1Fee);
+  }
+
+  /**
+   * @dev Sets l1FeeReceiver address.
+   * Only contract owner can call this method.
+   * @param _receiver address of new L1FeeReceiver, address(0) for native tx.origin receiver.
+   */
+  function setL1FeeReceiver(address payable _receiver) external onlyOwner {
+    l1FeeReceiver = _receiver;
   }
 }
diff --git a/test/full.test.js b/test/full.test.js
index d49b8e5..a4f65d4 100644
--- a/test/full.test.js
+++ b/test/full.test.js
@@ -48,6 +48,7 @@ describe('TornadoPool', function () {
     let customConfig = Object.assign({}, config)
     customConfig.omniBridge = omniBridge.address
     customConfig.weth = l1Token.address
+    customConfig.multisig = multisig.address
     const contracts = await generate(customConfig)
     await singletonFactory.deploy(contracts.unwrapperContract.bytecode, config.salt)
     const l1Unwrapper = await ethers.getContractAt('L1Unwrapper', contracts.unwrapperContract.address)
@@ -368,6 +369,114 @@ describe('TornadoPool', function () {
     expect(await ethers.provider.getBalance(recipient)).to.be.equal(aliceWithdrawAmount)
   })
 
+  it('should set L1FeeReceiver on L1Unwrapper contract', async function () {
+    const { tornadoPool, token, omniBridge, l1Unwrapper, sender, l1Token, multisig } = await loadFixture(
+      fixture,
+    )
+
+    // check init l1FeeReceiver
+    expect(await l1Unwrapper.l1FeeReceiver()).to.be.equal(ethers.constants.AddressZero)
+
+    // should not set from not multisig
+
+    await expect(l1Unwrapper.connect(sender).setL1FeeReceiver(multisig.address)).to.be.reverted
+
+    expect(await l1Unwrapper.l1FeeReceiver()).to.be.equal(ethers.constants.AddressZero)
+
+    // should set from multisig
+    await l1Unwrapper.connect(multisig).setL1FeeReceiver(multisig.address)
+
+    expect(await l1Unwrapper.l1FeeReceiver()).to.be.equal(multisig.address)
+
+    // ------------------------------------------------------------------------
+    // check withdraw with L1 fee ---------------------------------------------
+
+    const aliceKeypair = new Keypair() // contains private and public keys
+
+    // regular L1 deposit -------------------------------------------
+    const aliceDepositAmount = utils.parseEther('0.07')
+    const aliceDepositUtxo = new Utxo({ amount: aliceDepositAmount, keypair: aliceKeypair })
+    const { args, extData } = await prepareTransaction({
+      tornadoPool,
+      outputs: [aliceDepositUtxo],
+    })
+
+    let onTokenBridgedData = encodeDataForBridge({
+      proof: args,
+      extData,
+    })
+
+    let onTokenBridgedTx = await tornadoPool.populateTransaction.onTokenBridged(
+      token.address,
+      aliceDepositUtxo.amount,
+      onTokenBridgedData,
+    )
+    // emulating bridge. first it sends tokens to omnibridge mock then it sends to the pool
+    await token.transfer(omniBridge.address, aliceDepositAmount)
+    let transferTx = await token.populateTransaction.transfer(tornadoPool.address, aliceDepositAmount)
+
+    await omniBridge.execute([
+      { who: token.address, callData: transferTx.data }, // send tokens to pool
+      { who: tornadoPool.address, callData: onTokenBridgedTx.data }, // call onTokenBridgedTx
+    ])
+
+    // withdrawal with L1 fee ---------------------------------------
+    // withdraws a part of his funds from the shielded pool
+    const aliceWithdrawAmount = utils.parseEther('0.06')
+    const l1Fee = utils.parseEther('0.01')
+    // sum of desired withdraw amount and L1 fee are stored in extAmount
+    const extAmount = aliceWithdrawAmount.add(l1Fee)
+    const recipient = '0xDeaD00000000000000000000000000000000BEEf'
+    const aliceChangeUtxo = new Utxo({
+      amount: aliceDepositAmount.sub(extAmount),
+      keypair: aliceKeypair,
+    })
+    await transaction({
+      tornadoPool,
+      inputs: [aliceDepositUtxo],
+      outputs: [aliceChangeUtxo],
+      recipient: recipient,
+      isL1Withdrawal: true,
+      l1Fee: l1Fee,
+    })
+
+    const filter = omniBridge.filters.OnTokenTransfer()
+    const fromBlock = await ethers.provider.getBlock()
+    const events = await omniBridge.queryFilter(filter, fromBlock.number)
+    onTokenBridgedData = events[0].args.data
+    const hexL1Fee = '0x' + events[0].args.data.toString().slice(42)
+    expect(ethers.BigNumber.from(hexL1Fee)).to.be.equal(l1Fee)
+
+    const recipientBalance = await token.balanceOf(recipient)
+    expect(recipientBalance).to.be.equal(0)
+    const omniBridgeBalance = await token.balanceOf(omniBridge.address)
+    expect(omniBridgeBalance).to.be.equal(extAmount)
+
+    // L1 transactions:
+    onTokenBridgedTx = await l1Unwrapper.populateTransaction.onTokenBridged(
+      l1Token.address,
+      extAmount,
+      onTokenBridgedData,
+    )
+    // emulating bridge. first it sends tokens to omniBridge mock then it sends to the recipient
+    await l1Token.transfer(omniBridge.address, extAmount)
+    transferTx = await l1Token.populateTransaction.transfer(l1Unwrapper.address, extAmount)
+
+    const senderBalanceBefore = await ethers.provider.getBalance(sender.address)
+    const multisigBalanceBefore = await ethers.provider.getBalance(multisig.address)
+
+    let tx = await omniBridge.execute([
+      { who: l1Token.address, callData: transferTx.data }, // send tokens to L1Unwrapper
+      { who: l1Unwrapper.address, callData: onTokenBridgedTx.data }, // call onTokenBridged on L1Unwrapper
+    ])
+
+    let receipt = await tx.wait()
+    let txFee = receipt.cumulativeGasUsed.mul(receipt.effectiveGasPrice)
+    expect(await ethers.provider.getBalance(sender.address)).to.be.equal(senderBalanceBefore.sub(txFee))
+    expect(await ethers.provider.getBalance(multisig.address)).to.be.equal(multisigBalanceBefore.add(l1Fee))
+    expect(await ethers.provider.getBalance(recipient)).to.be.equal(aliceWithdrawAmount)
+  })
+
   it('should transfer funds to multisig in case of L1 deposit fail', async function () {
     const { tornadoPool, token, omniBridge, multisig } = await loadFixture(fixture)
     const aliceKeypair = new Keypair() // contains private and public keys