KPMG Law Advokatfirma AS, Norway > Oslo, Norway > Firm Profile

KPMG Law Advokatfirma AS, Norway
Sørkedalsveien 6
P. O. Box 7000
0306 Oslo
Norway

Norway > Tax Tier 1

KPMG Law Advokatfirma AS, Norway has a full-service direct and indirect tax practice consisting of a ‘wide range of professionals and experts within most areas of taxation‘; the team advises across a wide range of tax issues and sectors with strong cross-border capabilities. Managing partner Cathrine Bjerke Dalheim specialises in cross-border employment tax. The group also includes Pål-Martin Schreiner, who ‘has exceptional expertise‘ in international corporate tax law; Per Tore Kraby Lock, who advises on global mobility and tax-related cross-border issues; and Thor Leegaard, who is highly experienced in tax controversy and M&A tax matters. The ‘very proactive and knowledgeableSvein G. Andresen, real estate tax specialist Anders K. Ekern, and Jan Erik Greni, who has experience working with complex domestic and international tax issues, are also key contacts.

Practice head(s):

Cathrine Bjerke Dalheim; Pål-Martin Schreiner; Per Tore Kraby Lock

Testimonials

‘Deep knowledge and practical experience in the Norwegian power generation tax system.’

‘Good collaboration and knowledgeable team.’

‘They work through some very complicated issues with us and they are not afraid to say “This is not my area but I will get you the right resource”. They do not like to waste efforts or not provide the right answer.’

‘Wide range of professionals and experts within most areas of taxation.’

‘Svein G. Andresen has good detailed knowledge and knows our company well, can see our needs and help efficiently.’

‘Svein G. Andresen is very proactive and knowledgeable with a good international network of tax professionals.’

‘Pål-Martin Schniener has exceptional expertise and provided great relationship care.’

Key clients

The drilling company of 1972 (formerly named Maersk Drilling)

Centrica plc/Spirit Energy

Brookfield

Nordisk Renting AS / NatWest

RSV Invest AS

CGG

Midsona

Sjømat Norge

Work highlights

  • Provided two studies commissioned by Fornybar Norge in connection with the proposed ground rent tax and windfall tax on onshore wind power in Norway showing that there is generally no super profit and that the proposed rules would be devastating for the industry and for energy intensive businesses in Norway as well as giving rise to a risk of significant losses for lenders to the industry.
  • Advised Eviny on tax, VAT, accounting, and regulatory advisory implications related to the production and distribution of renewable energy including the newly imposed windfall tax.
  • Assisted BSIP with tax due diligence, corporate and tax structuring of the transaction, SPA and commercial considerations in respect of an acquisition of 51% of the shares in SBB’s portfolio of real estate companies within the Nordics.

Norway > Regulatory, compliance and investigations Tier 3

Praised by clients for its ‘technically strong’ offering, KPMG Law Advokatfirma AS, Norway advises clients on a range of compliance and investigation matters, including whistleblowing mandates, anti-money laundering work, anti-corruption issues and crisis management. Tor Henning Rustan Knudsen heads up the practice and has a broad workload that covers corporate, ESG, and M&A-related compliance. Solfrid Haaskjold Brænd joined the firm in 2023 and assists with ESG-related matters, with particular emphasis on human rights compliance and investigations.

Practice head(s):

Tor Henning Rustan Knudsen

Other key lawyers:

Solfrid Haaskjold Brænd; Erik Davidsen

Testimonials

‘A remarkable team with a flawless blend of personality and professionalism in their communication. They exhibit a remarkable ability to swiftly identify key individuals to address specific inquiries and respond with remarkable speed.’

‘An exceptional team distinguished by their down-to-earth approach and their talent for simplifying complex concepts into highly informative explanations. Solfrid Haaskjold Brænd has stood out as she excels in follow-up and communicates with remarkable clarity. She possesses a wealth of valuable experience, which enables her to provide prompt and insightful responses.’

‘Technically strong.’

‘Good cooperation, delivered what I was asking for. Practical in their approach.’

‘Fast, efficient and available when needed.’

Key clients

Aker ASA

Aker BP

Bane NOR

Ruter AS

Handelsbanken

Statkraft AS

Oslo kommune

Telenor Norge AS

Statsbygg

Celsa Nordic

Work highlights

  • Advised and investigated OBOS BBL due to a question of possible corruption or conflict of interest related to a real estate sale where OBOS sold houses to a rental investor.
  • Provided Statkraft, under a frame agreement, compliance analysis globally related to new compliance regulations from the EU as well as handling numerous compliance related investigations.
  • Providing a whistleblowing service to Aker ASA.

The firm: KPMG Law Advokatfirma AS was established in 1996 as an independent law firm and a member of the KPMG international network of member firms. The firm has more than 160 legal professionals, including 25 partners. KPMG Law Advokatfirma offers a wide range of tax and legal services, and assists companies manage the complexities of international business.

KPMG Law Advokatfirma AS is a full-service tax practice and a leading Norwegian law firm within international and domestic corporate tax and personnel tax, transfer pricing, VAT and indirect taxes, company and business law, and EU/EEA tax-related matters in addition to litigation and administrative appeal processes.

Across the global network of KPMG member firms, professionals work collaboratively with corporations to develop approaches that meet the unique needs of the clients. KPMG professionals have a ‘thinking beyond borders’ approach with the aim to deliver long-lasting value to clients and communities. The firm is passionate about building trusting, long-lasting business relationships and delivering broad-ranging approaches to help meet the clients’ business needs.

Because the firm’s tax and legal professionals take the time to understand business issues, support may be drawn from across a variety of multidisciplinary specialist service lines and networks, and at the same time from the experience and knowledge of audit and advisory colleagues. Such approaches help clients respond to their existing local and international tax and legal issues and drive additional value.

KPMG Law Advokatfirma AS has clients ranging from large international groups to medium-sized and small businesses, including family-owned, private equity-owned and listed enterprises. The firm leverages the vast knowledge, skills and experience across its global network of firms to help clients identify and address their most complex business problems with confidence. Through the experience and knowledge of the firm’s professionals and client work, it has built extensive insights into many industries and sectors, especially upstream petroleum, drilling, offshore oil services, real estate, power and utilities, IT/technology, financial sector, seafood and private equity.

Main areas of practice: KPMG Law Advokatfirma AS offer a wide range of domestic and international tax and legal services with dedicated professionals.

Deals advisory, mergers and acquisitions tax: The firm works with clients to identify the building blocks underpinning the business case that need to be tested in the due diligence process and beyond. A range of M&A tax services to corporate and private equity investors to help with domestic and cross-border transactions is offered. With strong sector knowledge and an experienced global network, the firm helps organisations navigate through every stage of a transaction.

Global mobility services: In a rapidly changing work environment, the number of cross-country employments and business travels are constantly increasing. Increased globalisation represents significant talent development possibilities, but also requires that the employees and the employers handle all tax, social security, immigration and employment law matters correctly as legislation varies from jurisdiction to jurisdiction. The specialised team in global mobility services assists companies with policy advice, preparation of employment contracts, social security planning, tax evaluation advice and clarification of immigration requirements. Clients are provided with up-front planning advice necessary to make informed decisions, as well as complying with all requirements connected with cross-border employees and business travellers.

Business law: KPMG provides a wide range of business law services in several jurisdictions. In particular it has vast experience in the fields of M&A, domestic and international labour law and real estate.

Indirect tax services: The firm offers a range of indirect tax services from advisory to governance process and technology, analytics and compliance.

Dispute resolution and controversy: The firm assists clients to protect against, prepare for, and resolve disputes with tax authorities in addition to MAP/APA.

Tax technology: Technology can help effectively to manage tax and provide efficient compliance and validation activity in order to focus on more effective management of risk. KPMG provides tax tech, tools and data analytics services across direct and indirect tax.

Other offices

  • Bergen
  • Bodø
  • Sandefjord
  • Stavanger
  • Tromsø
  • Trondheim
Department Name Email Telephone
Global Mobility Services Per Tore Kraby Lock per.tore.kraby.lock@kpmg.no +4740639190
Global Transfer Pricing Services Svein G. Andresen svein.andresen@kpmg.no +4740639022
International Corporate Tax Thor Leegaard thor.leegaard@kpmg.no +4740639183
M & A Legal Andreas Wulff Andreas.wulff@kpmg.no +4793427957
Global Indirect Tax Services Oddgeir Kjørsvik oddgeir.kjorsvik@kpmg.no +4740639157
Global Compliance Management Services Erik Hillestad Aas erik.aas@kpmg.no +4740639334
Immigration Services Per Tore Kraby Lock per.tore.kraby.lock@kpmg.no +4740639190
Financial Services Thor Leegaard thor.leegaard@kpmg.no +4740639183
Tax Transformation Pål-Martin Schreiner pal.schreiner@kpmg.no +4740634526
Energy & Natural Resources Tax Pål-Martin Schreiner pal.schreiner@kpmg.no +4740634526
Tax Technology Jan Ove Fredlund jan.ove.fredlund@kpmg.no +4740639088
Dispute Resolution Tor Henning Rustan Knudsen tor.henning.knudsen@kpmg.no +4740204085
Legal Services Tor Henning Rustan Knudsen tor.henning.knudsen@kpmg.no +4740204085
Photo Name Position Profile
Erik Hillestad Aas photo Mr Erik Hillestad Aas Attorney-at-law/Partner Erik Hillestad Aas is head of Global Compliance Management Services (GCMS)…
Torbjørn Amundsen photo Mr Torbjørn Amundsen Partner Torbjørn Amundsen is responsible for KPMG’s “Foreign Business Services” which offers…
Svein G. Andresen photo Mr Svein G. Andresen Attorney-at-law/Partner Svein G. Andresen has been with KPMG for 22 years and…
Gjertrud H. Behringer photo Mrs Gjertrud H. Behringer Attorney-at-law/Partner Gjertrud H. Behringer has been working in the Global Mobility Service…
Cathrine Bjerke Dalheim photo Mrs Cathrine Bjerke Dalheim Attorney-at-law/Partner Cathrine Bjerke Dalheim is the Head of Global Mobility Services in…
Jan Ove Fredlund photo Mr Jan Ove Fredlund Attorney-at-law/Partner Jan Ove Fredlund has extensive experience in giving advice to both…
Oddgeir Kjørsvik photo Mr Oddgeir Kjørsvik Attorney-at-law/Partner Oddgeir Kjørsvik specializes in national and international VAT, advising both national…
Tor Henning Rustan Knudsen photo Mr Tor Henning Rustan Knudsen
Thor Leegaard photo Mr Thor Leegaard Attorney-at-law/Partner Thor Leegaard is part of the corporate tax department and covers…
Pedro S. Leite photo Mr Pedro S. Leite Pedro S. Leite is an Attorney-at-law and Partner in KPMG. He also…
Per Tore Kraby Lock photo Mr Per Tore Kraby Lock Attorney-at-law/Partner Per Tore Kraby Lock has experience from working with clients from…
Tonje Christin Norrvall photo Mrs Tonje Christin Norrvall Attorney-at-law/Partner Tonje Christin Norrvall has extensive experience in international taxation and social…
Pål-Martin Schreiner photo Mr Pål-Martin Schreiner Partner/Attorney-at-law Pål-Martin Schreiner is specialized within the following areas: International and domestic…
Alejandro Serrano-Kristiansen photo Mr Alejandro Serrano-Kristiansen
Andreas Wulff photo Mr Andreas Wulff Partner/Attorney-at-law Andreas Wulff is specialized within the following areas: Mergers and acquisitions…
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KPMG international network

Diversity and Inclusion is important and a strategic priority for KPMG Law Advokatfirma AS. We are committed to building an inclusive future for all. This means leveraging our diversity to bring the best of our firm to our clients. Diversity in KPMG is not limited to gender and we work structured to foster an inclusive environment where all our people can thrive, regardless of orientation, ethnicity, physical capacity, age, background and religion. We appreciate the value of different backgrounds and technical skills to be fit for future and in order to succeed it is pivotal to combine a strong inclusive culture with structured ambitions and concrete action plans. We acknowledge that representation is necessary but not sufficient to reach the potential of diversity.

As most professional service firms, law firms and consulting, the gender split is more or less 50/50 on a manager level, but then the percentage of female Senior Managers, Directors and Partners decreases. We believe that the key success factor to improve the split on top management level is to retain the resource basis from Manger to Senior Manager Level to maintain a more equal basis for further career development within our firm. We experience, as many of comparable firms, that female professionals leave the firm upon the first or second parental leave, and we are therefore conscious on what we as employer can do to retain our professionals when returning to work after parental leave. We believe that our initiatives should be gender neutral and that work/life balance is equally important for all our employees. Therefore, as part of our diversity structure, all performance managers are responsible for carrying out one-to-one meetings with our employees prior to and during parental leave and ensure a successful onboarding upon return. We believe that strong and inclusive leadership in this phase of our employees career is utmost important to succeed in retaining our best people.

KPMG is one of the founding partners for “Hun Spanderer” and She Conference. We arrange quarterly “KPMG Junior” for parents on leave, where the firms leadership present business relevant topics and where our employees can network amongst peers, exchange experiences and provide support to each other. Planned activities for KPMG the coming year is to establish a “buddy program” for employees on leave to ensure continuity and close connection with leadership and the employees. People and Culture in KPMG monitor career development, promotions and remuneration differences between men and female and when differences of more significance are identified, address this with performance manager and leadership in the firm.

The Covid-19 and remote work situation has been a challenge for us all, but we have experienced that it all in all has worked out extremely well and that the joint level of trust in our working culture is a tremendous asset. The feedback we have received from many of our younger employees is that the work/life balance has increased during the pandemic and that the challenge and stress in connection with balancing work and life has been reduced, especially for our employees with small children. We believe that increased flexibility in the future on where and when work is carried out, post Covid-19, may be a significant positive factor and we will as employer continue to offer this flexibility. KPMG has decided to sponsor all employees, regardless of level, with home office equipment to facilitate this for the future. That being said, we are conscious that the flexibility only will improve work/life balance if we “unlearn” habits of excessive availability after regular working hours. Work/life balance is annually measured in our Global People Survey.

To utilize and maximize the potential and value of a diverse employee base the leadership of the firm must be educated. In-depth and common insight on what diversity is, its value and knowledge on how to build an inclusive culture is key for buy-in and a common ground. Therefore 30% of our top management is currently undergoing a 6 months Seema Certification Program to become true diversity leaders.

We have zero tolerance for discrimination, bullying and harassment. Suspicion or knowledge of such will immediately be raised with the person concerned and disciplinary actions taken if necessary. On an annual basis we measure how employees experience “respect for the individual” through our Global People Survey. If the results are unsatisfactory, actions are taken.

We practice a life-phase personnel policy, meaning that we accommodate and acknowledge that different life situations require different needs and levels in goal settings. We strive to build a culture where it is safe to address concerns and challenges and that our employees trust that we as an employer go the extra mile to facilitate and provide solutions in difficult phases of life.

That our workplace functions well for employees with physical challenges or other individual needs is of course a minimum requirement.

KPMG Law has recently elected a female Managing Partner, Cathrine Bjerke Dalheim, with effect from 1. July 2021.

  • Tax