Mr Michał Bernat > Dentons > Warsaw, Poland > Lawyer Profile


Work Department

Managing Counsel, Tax, Dentons Warsaw


Michał specializes in state aid law and tax advisory.

His professional track record includes internships with the European Commission and the European Court of Justice, as well as employment with a consulting firm and in reputable Polish laws firms.

Michał gained practical experience in state aid law dealing with issues such as EU funding, individual investment packages for major investors, advice to undertakings operating in special economic zones, advice relating to public services, support for major infrastructure projects (including some of fundamental significance for the country’s economy and national security), long-term programs, restructuring aid and state aid in privatisation projects, corporate restructuring (M&A) and relocation. He successfully represented clients in proceedings concerning unlawfully granted state aid, as well as in notification proceedings. Michał also prepared and conducted proceedings before the Commission launched in response to complaints concerning state aid granted unlawfully to other market players.

His clients include undertakings from the shipbuilding, steel, pharmaceutical, processing, household appliances, motor, construction, food, chemical, arms, financial services, and mega store distribution sectors, as well as public institutions in charge of motorway and railway networks construction and management, or involved in regional transport, airports, waterways, sea ports and subway projects, and also railway transport companies, operators of power infrastructures, including nuclear power infrastructure, aircraft equipment manufacturers, advisory firms and municipal entities.

Michał is a regular speaker at conferences and seminars and has authored numerous publications dealing with state aid and tax issues. He speaks Polish, English and French.


English, Polish, French

Lawyer Rankings

Poland > Tax

Clients rate the team at Dentons for being ‘very well coordinated in its efforts, providing a great all-round service whatever the nature of the transaction‘. The tax department is well integrated into the firm’s global network, enabling it to handle complex cross-border tax issues, utilising a sectoral approach. ‘Engaged‘ head of tax Cezary Przygodzki is an expert in international tax planning and M&A structuring, with additional skills in tax-related disputes. Dariusz Stolarek (who ‘works seamlessly with the commercial legal team‘) stands out for his transactional tax expertise, which he applies to M&A projects, as well as his knowledge in tax-specific risk insurance. Managing counsel Michał Bernat has a niche in state aid law, while Dagmara Cisowska takes the lead on transfer pricing matters.

Poland > Competition/antitrust

The competition practice at Dentons specialises in antitrust investigations and state aid, as well as in complex merger control cases and contentious matters involving investigations and litigation. The team is also well-situated to handle cross-border mandates. Practice head Agnieszka Stefanowicz-Barańska is active in representing clients in EU and Polish competition authority proceedings and before Polish courts. She is supported by Michał Bernat and Aleksandra Siemieniec, who focus on state aid; counsel Anna Gulińska, who is a specialist in TMT and real estate; senior associate Maciej Marek, who is skilled in chemicals and heavy industry; and Adrian Bielecki, who has a core focus on transport, logistics and life sciences.