Tax in Norway


BAHR’s team of ‘highly skilled and experienced professionals’ is singled out for its tax litigation work, cross-border experience, transfer pricing expertise, and knowledge of petroleum and real estate tax. The group is also active in the oil and energy, private equity, oil services and shipping sectors and counts Aker BP, Shell and Explore Equity as clients. The ‘outstandingJoachim Bjerke heads up the department and focuses on international tax work, transfer pricing issues and structuring M&A transactions. Other key practitioners include Jan Jansen, who is an expert in the special petroleum tax regime; Frode Talmo, who is a financial instruments specialist; Peter Hammerich, who leads the asset management and private equity group; and Anne Sofie Bjørkholt, who focuses on the real estate sector.

Practice head(s):

Joachim Bjerke


The team consists of highly skilled and experienced professionals. They are able to see new angles when building the defence, being curious and innovative in their approach. Their way of working – sincere interest for the business and people – makes them an excellent business partner.

Jan Jansen is outstanding at finding new and innovative solutions when approaching an issue. With his experience he is able to ask the right questions in order to provide the best defence possible.

Joachim Bjerke is outstanding at working through complex technical issues and has an eye for key details.

Key clients

Aker BP




Equinor (previously Statoil)



The National Tax Appeal Board


Explore Equity

DNB Scandinavian Property Fund

Vatne Capital

Work highlights

  • Representing Norske Shell in a dispute against the Norwegian State arguing that imposed charges to its hydrocarbon Gas to Liquid products are erroneous.
  • Advising several oil companies on the tax deductibility of joint research and development projects on the Norwegian continental shelf.
  • Assisting several industrial groups with VAT audits carried out by the Norwegian VAT authorities.

Deloitte Advokatfirma AS

The practice at Deloitte Advokatfirma AS has ‘a unique ability to understand the client’s needs’ and fields ‘excellent tax professionals within all tax areas’. The department is divided into multiple distinct teams; Audun Frøland heads up the general tax group, Hans Martin Jørgensen leads the transfer pricing practice, Alexander With is leader of the indirect tax team, Stig Sperre leads the global employer services group, and Per C Evers is the main contact for tax management consulting. The practice is also increasingly active in tax litigation, with Anette Fjeld as head of tax and VAT litigation. Managing partner Rolf Saastad is also recommended for international tax planning work and cross-border M&A transactions.

Practice head(s):

Audun Frøland


Deloitte Tax has many excellent tax professionals within all tax areas. We use them mainly for international tax issues and M&A. Our experience with them is very good. We find them extremely competent and knowledgeable about the applicable rules and the industry. For our projects they always put together a competent, cross-functional team with sufficient time and capacity to follow through. We have had the same team working with us on multiple projects which has made the cooperation even better.’

The team had a unique ability to understand the customer needs.

Audun Frøland has great understanding both of our business model and our industry. He provides unique strategic advice and gives insightful advice.’

Key clients

Circle K

Telenor ASA

Strawberry Group

Otello Corporation ASA

OSM Aviation

Storebrand ASA

EY Norway

EY Norway covers the full spectrum of traditional tax law advice and is also notably experienced in new market elements including tax issues relating to blockchain and AI. The group has seven focus areas which encompass indirect taxes, financial services, international tax services, transfer pricing, business tax services, people advisory services, transaction tax and global compliance and reporting. Indirect tax expert Øystein Arff Gulseth heads up the department and Mette Granheim leads the transfer pricing group. The team also fields corporate tax specialist Aleksander Grydeland, Øyvind Hovland, technology tax expert Gjert Melsom, Agnete Haugerud, who handles VAT work; and litigator Per Oskar Tobiassen.

Practice head(s):

Øystein Arff Gulseth

Key clients

Gjensidige Pensjonsforsikring AS

Iagon AS

Taste Of North

Møller Eiendom Holding AS

KLP Eiendom Oslo AS

Veidekke ASA

Boligbyggelaget USBL

Pandox AB

Work highlights

  • Representing Gjensidige Pensjonsforsikring in a landmark Supreme Court case relating to its VAT exemption status.
  • Assisting Iagon, which uses blockchain technology and tokens, with the tax considerations for the technology including the valuation and classification of the token.
  • Representing Taste of North in a real estate tax dispute against Tysfjord municipality relating to whether industrial property can be taxed at a certain value.

KPMG Law Advokatfirma AS, Norway

KPMG Law Advokatfirma AS, Norway’s substantial practice handles the full breadth of tax mandates at a domestic and international level and is notably active in the upstream petroleum, offshore, aquaculture, power, real estate, technology and finance sectors. Anders H. Liland focuses on tax litigation, Thor Leegaard leads the financial services tax group and handles M&A-related work, Jan Samuelsen is the key contact for petroleum tax mandates, Cathrine Bjerke Dalheim heads up the global mobility services practice, Oddgeir Kjørsvik handles indirect tax work, Torbjørn Amundsen advises on foreign business services, and Per Daniel Nyberg acts for energy and natural resources clients and focuses on international tax. Svein G. Andresen  is also recommended for transfer pricing issues.


High competence and skills within the area of tax and social charges including transfer pricing.

Brings different options to the table, and through close dialogue with the client can find the best option. Draws on expertise within the firm if needed.

KPMG Law Advokatfima AS demonstrate very good skills in direct and indirect tax issues related to the finance sector. They are proactive and deliver on time. Compared to only domestic firms, they have a wide network of colleagues in other countries and can work together as one unit towards the client’s needs.’

Personal connection and excellent service is a winning combination.

Per Daniel Nyberg is always available and solution oriented. Great engagement in both smaller matters and larger issues.’

I am very pleased with the high quality of services we receive from KPMG and Thor Leegard. He is good at combing academic knowledge of taxation issues with commercial understanding. The delivery is always on time, proactive and often gives us more than we asked for. He can be recommended for providing advice within tight deadlines if that is needed.’

Torbjørn Amundsen is the stand out individual at KPMG. He makes himself always available, or lets me know immediately when he can get back to me.’

Anders H. Liland stands out for his practical approach to issues and the ability to understand our business and his great expertise and professional insight into tax and VAT.

Torbjørn Amundsen has perhaps the best knowledge in the industry regarding the topics we work together on.’

Key clients







Ocean Yield ASA

Energi Norge

Madison Real Estate

Blackstone Real Estate Partners IV

Sichuan Road and Bridge Group

Obraschón Huarte Lain

UPB AS, Latvia

Acciona Infrastructuras SA

NCC Construction AS

Skanska Norge AS

Backegruppen AS

Maersk Drilling

Pareto Securities AS


Work highlights

  • Assisting a global fibre telecoms provider with transfer pricing documentation and sell-side tax issues.
  • Handling Norwegian tax issues for Chevron including transactional assistance, petroleum tax work and transfer pricing matters.
  • Acting for a multinational pharmaceuticals company on the establishment of an ownership structure for newly developed assets.

Advokatfirmaet Thommessen AS

Finn Backer-Grøndahl heads up the department at Advokatfirmaet Thommessen AS, which is recognised for its expertise in Norwegian corporate tax work, energy, petroleum and shipping tax regimes; indirect taxation, international work including tax treaties and transfer pricing mandates, and tax litigation. Backer-Grøndahl, Ståle R Kristiansen and Hanne Skaarberg Holen are key contacts for contentious work, Espen Ommedal handles international tax work for companies and private equity houses, Marius Holm Rynning leads the asset management group, and Bjørn Christian Lilletvedt Tovsen heads up the indirect tax practice.

Practice head(s):

Finn Backer-Grøndahl


Very professional and structured way of handling the court case. The team keeps the client well informed and presents the fair view of the probable outcome.

A team with strong industry knowledge, combined advisory and litigation experience, and with quality as a guiding principle in what they do.

Ståle Kristiansen is highly skilled and experienced in tax matters. He also understands our business and mind-set.’

Marius Holm Rynning is very skilled and very service minded.

Bjørn Christian Lilletvedt Tovsen is a very professional legal expert and well available for the client. His calm and professional approach to the case is highly appreciated.

The team members carry a spirit of confidence in their capabilities to the table, which also gives you a sense of their dedication to their work and client needs.

Key clients

Transocean Offshore Limited and Transocean Offshore International Ventures Limited


Orange Business Services AS

Ernst & Young

Fias Invest AS


Telenor ASA



Skatteklagenemnda (the Tax Appeal Board)

Odfjell SE

Work highlights

  • Represented the Norwegian Tax Appeal Board in a case against the Norwegian Ministry of Finance relating to the deductibility of VAT on the sale of real estate.
  • Handled the tax elements of Kongsberg Gruppen’s acquisition of Rolls-Royce’s commercial marine business.
  • Assisted Master Marine and its subsidiary Jacktel with a high-yield bond issuance and a super senior term loan.


Wiersholm’s team of ‘highly skilled lawyers’ are ‘extremely knowledgeable’ and ‘inspire confidence in clients that the work will be to the highest standard’. Group leader Bettina Banoun is ‘an incredibly efficient and skilled lawyer’ and handles corporate and international tax law, Andreas Bullen is ‘a pleasure to work with', Nicolay Vold handles transaction-related tax matters and Morten Goller assists with corporate, international and EU tax law and tax litigation. Other key areas of expertise for the practice include tax planning, restructuring and transfer pricing work, administrative tax disputes and indirect tax mandates.

Practice head(s):

Bettina Banoun


Extremely knowledgeable In legal tax matters and inspires confidence that the work they are doing for you will be to the highest standard.

Very skilled lawyers in litigation, Norwegian and international tax and transfer pricing. Very high service level – responsive and efficient.

Bettina is an incredibly efficient and skilled lawyer. She always responds quickly and is always nice and in a good mood.

Their knowledge of the tax laws in Norway and when requesting information are extremely specific therefore eliminating time-wasting. All the partners I have worked with have been of the same calibre of professional in their specific field of expertise.

Andreas Bullen is very knowledgable and pleasant to work with. Morten Goller has a strategic mindset and is very commercial.

Key clients

Equinor group

Fred. Olsen/Bonheur


Kistefos AS

Ocean Rig UDW, Inc.


Saga Tankers ASA/Ferncliff Group




Yara International ASA

Work highlights

  • Represented 3400 tax payers in the Supreme Court in a case relating to property tax imposed by Oslo City Council in 2016.
  • Acting for Equinor in transfer pricing cases regarding the allocation of marketing costs.
  • Representing Yara International in the Supreme Court in a dispute relating to the application of the final loss-exception.

Wikborg Rein

The group at Wikborg Rein has ‘deep knowledge and competence in national and international tax law’ and also advises clients on transactional and M&A support issues, tax litigation and real estate tax work. The team is also a key name in the market for clients in the offshore, shipping and petroleum sectors and its client roster includes the Oil Taxation Office, Gard and EDF Trading. Anders Myklebust leads the department, which also fields Are Zachariassen and Kaare Andreas Shetelig; Myklebust focuses on corporate tax law, Zachariassen handles tax law, company law and stock exchange and securities legislation, and Shetelig acts in tax litigation.

Practice head(s):

Anders Myklebust


Deep knowledge and competence in both national and international tax law. This knowledge combined with the ability to understand the client’s underlying business makes them stand out both in terms of high-quality advice and proactive support for improving the structure further and thereby reduce risk.

High level of integrity, realistic approach and advice, ability to quickly understand facts and key issues, always available.

Key clients

Gard AS



Oil taxation office


EDF Trading Limited

Magnora ASA

Aberdeen Asset Management

Stendi AS

Yara International ASA

Work highlights

  • Represented Yara International in the Supreme Court in a tax dispute relating to the tax treatment of a break fee.
  • Assisted Det norske Travselskap with a VAT audit related to horse racing and handled a Supreme Court case relating to whether payments made to jockeys are subject to VAT.
  • Acted for EDF Trading in a tax dispute arising from its exit from Norway.

Advokatfirmaet Schjødt

Advokatfirmaet Schjødt’ ‘solution-oriented’ practice has ‘great commitment to its clients and is always striving for solutions’ across international corporate structuring, cross-border transactions, real estate work, transfer pricing issues and tax litigation. The group is also recognised for its knowledge of the oil and gas sector and is regularly involved in petroleum taxation matters. Team leader Morten Sandli assists with the tax planning and structuring elements of private equity and real estate transactions, Cecilie Amdahl is a key contact for corporate work, Hugo Matre regularly handles tax disputes, and Trond Larsen focuses on VAT and indirect tax matters. Marius Sollund joined the practice from Advokatfirmaet Grette AS in 2019.

Practice head(s):

Morten Sandli


Great commitment to the clients and always striving for solutions.

Having worked with Morten Sandli my experience is that he is highly skilled in tax, client focused, very professional and acts with integrity.’

Like Schjødt in general, Morten Sandli has the ability to understand the commercial aspects of our legal needs. Meaning that he quickly understands what we are trying to achieve, bur also how our business operates. No other tax lawyer we have experience with has this unique skill. This makes the processes around designing tax structures very efficient and at the same time ensures that we achieve the desired result when we start to operate the model. Morten also has the ability to communicate complicated tax topics in an easy to understand way for our organisation.

Service-minded, available and solution oriented.

Key clients

Petrolia SE

Oslo S Utvikling AS

Entra ASA

Aberdeen Asset Management

FMC Technology Norway AS

Steen & Strøm Norge AS

Opera Software ASA

AF Gruppen ASA

Albright Capital Management


Aker BioMarine AS

Polaris Media ASA

Global Infrastruktur 2007 AS

Intership AS


Abelee AS


Work highlights

  • Acting for Canica in a case relating to the right to deduct loss incurred in the building and sale of a yacht.
  • Advised Rush Entertainment on the restructuring of its ownership and the transfer of the group to Sweden.
  • Assisted Ocean Harvest Invest with the tax structuring of its Argentine operations.

Arntzen de Besche

Arntzen de Besche is a key name for clients in the oil and gas, shipping, real estate, banking and insurance sectors; it counts Total E&P Norge, Gassco and Lundin Norway as clients. The practice focuses primarily on the tax elements of acquisitions and restructurings and also handles tax disputes relating to company law, VAT and petroleum tax. Key contacts in the department include international tax specialist Eyvind Sandvik, who focuses on tax treaties, acquisitions and restructurings; and Rune Tjomsås Andersen who assists with petroleum-related mandates. Former practice head Anders Heieren moved to Kluge Advokatfirma AS in 2019.

Key clients

Total E&P Norge AS

Teekay Petrojarl AS

Lundin Norway AS

Neptune Energy Norge AS (previously Engie E&P Norge AS)

ABN Amro Bank

Lukoil Overseas North Shelf AS

Lukoil International Upstream West Inc.

Vestfold fylkeskommune (Vestfold county authority)

Gassco AS

Michael Baker Global Services, LLC (a division of Sallyport Global)

Novartis Norge AS

Work highlights

  • Assisting Gassco with property tax issues with two municipalities relating to the Kårstå processing plant near Stavanger.
  • Filing appeals to the Appeal Board of Oil Taxation for Lundin Norway.
  • Advising Vestfold Fylkeskommune on its establishment of a hyper-scale data processing centre.

Advokatfirmaet Haavind AS

At Advokatfirmaet Haavind AS, Espen Nordbø heads up the tax practice, which handles a broad range of issues relating to corporate tax and VAT work including transactions, reorganisations, real estate work and tax litigation; Nordbø focuses on cross-border mandates and real estate issues, Nils Flesland Bull leads the indirect tax group and Arne Haavind is the main contact for contentious matters. Other notable areas of expertise include pensions and social security work for seconded personnel and inbound and outbound executives, and individual tax matters for private clients.

Practice head(s):

Espen Nordbø


Nils F. Bull is a highly qualified tax/VAT lawyer, with great availability and short response times. His strengths include a rather pragmatic approach to tax/VAT, and an ability to understand and adapt his advice to the commercial context in question.

Espen Nordbø has very good skills in tax. He is also good at following up.’

Key clients

Avinor AS

Telenor Group


The Norwegian Tax Authority



Meyer Corporation


Sporveien AS

Acciona Ghella Joint Venture

Pareto Securities

NCC Property Development AS


Eolus Vind

Fortis Petroleum


Sparebank 1 Forsikring

Union Gruppen AS/Union Eiendomskapital AS

Santander Consumer Bank AS

H.I.G Capital and Realkapital Investor AS

Storebrand Eiendomsfond Norge KS


Fearnley Project Finance

Elkem ASA

Helse Sør-Øst






Work highlights

  • Advised Tieto on the tax elements of its merger with Evry.
  • Representing Fortis Petroleum Norway in a dispute with the Norwegian Oil Taxation Office relating to purchases which were allegedly tax abusive.
  • Advising Axactor on the move of its corporate seat and tax residence from Sweden to Norway.

Advokatfirmaet PricewaterhouseCoopers AS

With ‘a great offering across geographies’, Advokatfirmaet PricewaterhouseCoopers AS leverages the firm’s wider network to acts on domestic and global tax mandates; Ståle Wangen heads up the international tax practice. Other noteworthy individuals include Morten Beck, who specialises in international taxation and is an expert in transfer pricing issues, Hilde Thorstad, who leads the shipping and oil services tax practice, Pål Heggernes, who leads the Oslo group and focuses on M&A matters; and Stian Roska Revheim, who is active in real estate transactions. Espen Qvist, who leads the international VAT team, was recently promoted to the partnership. Trond Ingebrigtsen is also a key name to note.

Other key lawyers:

Morten Beck


The PwC legal team communicates well with each other and is up to date on the projects we are involving them in. The team involves specialists from the Oslo office as well as foreign countries when they see that this will gain the projects and add quality to the projects.

Great offering across geographies.

The team has good knowledge about tax for shipping companies and has experience with international tax issues.

What makes PwC the best tax firm in Norway is the people. Hilde Thorstad and Morten Beck has provided exceptional advice and guidance. Their focus is on sustainable and defendable results. They know the law extremely well and provide timely, easy-to-understand advice. I especially respect that they will tell me when my decision does not represent the best course of action.

Hilde Thorstad is excellent. She is technically strong on law/developments but equally exceptional on practical application (strategy, process, relationships). I have been very pleased with her services for over 10 years. She is respected in the industry.

Key clients


Petroleum Geo-Services ASA

Transocean Ltd

SeaBird Exploration Plc

Hafslund ASA

Helly-Hansen AS

Höegh LNG Holdings Ltd

Orkla ASA

Tomra Systems ASA


Work highlights

  • Advising Norsk Hydro on the tax aspects of its mobile workforce.
  • Assisted Infront with the tax elements of its acquisition of vwd group.
  • Acted for Thomas H Lee Partners on its acquisition of the Autostore Group from EQT.

Advokatfirmaet Selmer AS

Sverre Hveding leads the practice at Advokatfirmaet Selmer AS, which ‘has a very good practical and business-minded approach to its tax advice’ and handles the full spectrum of tax issues including transactional work, share-based incentives programmes, VAT and indirect tax issues, tax complaints and tax litigation. Hveding primarily focuses on tax planning and structuring work and Einar Bakko is ‘very knowledgeable on Norwegian corporate taxation’, while Are Fagerhaug is a VAT and indirect tax specialist and Daniel Løken Høgtun is ‘always available, very efficient and gives clear advice’.

Practice head(s):

Sverre Hveding


Extremely professional, swift and effective, with the highest relevant skill set compared to other firms we have been in contact with.

The team is very solution oriented and efficient. They give clear advice in complicated matters. Willing to stick their neck out if it is requested.

The tax team is very experienced and understands our business well. The team is also quite service minded and we get quick responses.

My experience with Selmer is that they are very knowledgeable, they always tend to invest time in getting to know cases and letting clients feel that they are a lot more than just a client.’

Sverre Hveding is extremely skilled, and conducts each assessment with high precision. His ability to not only consider the applicable laws, but also understand the business impact in our space has been of utmost importance.

Are Fagerlund has a very good understanding of all areas within tax and VAT and his pleasant manner makes him a trusted adviser.

We have worked with Daniel Løken Høgtun over the last two years. He is highly skilled, he understands our business and mind-set, and is extremely service minded.

Key clients

Boost AI


Peab group

REC Silicon

Scatec Solar

Solør Bioenergi Group

Sparebank 1 SR-Bank

Westcon Group

Ølen Betong Group

Unacast Inc and Unacast

Møller Mobility Group

Fredensborg Eiendom Group


Statkraft SF

Statnett SF

Alliance venture


Selvaag Gruppen


Voss Of Norway

Samhällsbyggnadsbolaget i Norden


Stor-Oslo Eiendom


Hafslund Nett

Work highlights

  • Advised SKS Produksjon on tax deductions linked to the natural resource rent tax base for exemption and the one-off payment of rights to free power supply.
  • Representing Statnett in an appeal relating to the demands from 65 municipalities for it to disclose business information for assessing the value of its power transmission lines for estate tax assessment purposes.
  • Advising Aprila Bank on the structuring of its share-based employee incentive programme.

Kluge Advokatfirma AS

Kluge Advokatfirma AS is singled out for its tax litigation expertise with substantial experience in the petroleum sector and acting for public sector entities; clients include Total E&P Norge, Strandveien 1 and Skatt Øst. Frode Olsen and Amund Noss jointly lead the practice and specialise in tax advisory work and tax litigation respectively. Other key individuals include Geir Even Asplin and petroleum tax expert Anders Heieren, who joined from Arntzen de Besche in 2019.

Practice head(s):

Frode Olsen; Amund Noss

Key clients

State of Norway / Skatt øst (Tax East)

State of Norway / Sentralskattekontoret for storbedrifter (Central Office for Major Companies)

State of Norway / Sentralskattekontoret for utenlandssaker (Central Office for Foreign Tax Affairs)

Strandveien 1 AS / Strandveien 1 Utvikling AS

Total E & P Norge AS

Work highlights

  • Representing Total E&P Norge in a tax dispute relating to the delayed delivery of LNG from the Norwegian continental shelf.
  • Acted for the Norwegian tax authorities in a case relating to the taxation of a private health clinic.
  • Represented the Norwegian tax authorities in a case relating to the transfer pricing of intangibles to Allnex Norge.


SANDS is praised by clients for its ‘high-level involvement’ in matters and the team is particularly active in international issues including transfer pricing work, and tax litigation. The group also leverages the firm’s wider sector expertise to act for clients in the technology, fishery and aquaculture industries; clients include Kongsberg Gruppen, Siemens and Pelagia. Team head Ulf Sørdal and Torgeir Fjeldskaar focus on tax disputes, John Olav Auran is a VAT expert, Ernst Ravnaas handles corporate tax and tax planning matters, and Stig Nordal handles transactional issues.

Practice head(s):

Ulf Sørdal


We have had very good high-level involvement in all our cases with SANDS, especially from Ulf Sørdal.

Key clients

Allianze funds



Inter Eiendom

JM Norge

Korn Ferry

MAN Bus & Truck Norge

SPEAR Africa funds

Aller Aqua

Dräger Safety

First Hotels

Foyer International

FTI Consulting Group

Generali PanEurope



Inmarsat Solutions


Kongsberg Gruppen


Ocean Pearl

Kverva (SalMar)




Raise Gruppen


Stokke Gruppen

ToCircle Industries

Ytterstad Fiskeriselskap


GEA Refrigerators

Kraftanlage Munchen

Scilla Treschow








Normet Oy

Work highlights

  • Advising Normet on the tax considerations linked to the sale of its assets from Norway to Switzerland.
  • Representing Tysfjord Commune in a real estate tax dispute.
  • Assisting Ytterstad Fiskeriselskap on the tax elements of its demerger of fish quotas and subsequent share sale.

Advokatfirmaet Simonsen Vogt Wiig

The team at Advokatfirmaet Simonsen Vogt Wiig is experienced in transactional tax work alongside expertise in petroleum taxation, VAT work and international tax law. The group is spread across the firm’s national network; senior lawyer Christian Svensen is the main contact in Oslo and handles corporate tax matters, Eldar Nesset is in Trondheim, Stavanger-based senior lawyer Tor Olaf Espeland handles VAT issues, and the Bergen team includes litigator Egil Horstad and restructuring expert Vidar Kleppe.

Advokatfirmaet Ræder AS

The practice at Advokatfirmaet Ræder AS ‘really cares about its clients’ and ‘gathers the people that have the absolute best competence in the different areas that matter the most for the client’; key areas of expertise include corporate and M&A tax, international tax issues, transfer pricing work, VAT matters, litigation and specific tax regimes. Team head Hans Olav Hemnes is ‘knowledgeable and active’; clients also praise Jan Fjellestad as ‘an excellent adviser’ and claim senior lawyer Biljana Nedimovic ‘really is a star’. Einar Heiberg is a key contact for contentious work and Anne Gro Enger handles corporate tax law issues.

Practice head(s):

Hans Olav Hemnes


Very dedicated, immediate responses, and very good skills. Compared to other firms it is the immediate response that is the key element.

Jan Martin Fjellestad is an excellent adviser, and one of the best tax lawyers in Norway.

Jan Martin Fjellestad is my key person. He is responsive when I call him and he always has time for me with meetings and questions.

Key clients

Stratema AS

Eckbos Legat

Kaare Berg AS

Ekeberg Bygg Holding AS

Purity IT AS

Utleiesenteret AS, Akershus Utleie AS and Høydespesialisten AS

Fiskum Næringspark AS


Thin Film Electronics ASA

Østlie Eiendom AS

Hafco Økonomi AS

Work highlights

  • Advised Bonum on the tax elements of three real estate transactions.
  • Assisting SKB Eiendom with various tax and corporate law matters including acquisitions and divestments.
  • Acting for Food Folk in an appeal relating to land tax on one of its properties in Bergen.

Brækhus Advokatfirma DA

At Brækhus Advokatfirma DA, Antonio Holstad heads up the direct tax team while Nils Eriksen leads the indirect tax practice. The group is particularly noted for its energy and financial services sector expertise; clients include Nasdaq, Total and Ubisoft. Holstad also advises on individual income tax and global mobility services mandates, and Toralv Follestad handles corporate tax work and tax litigation.

Practice head(s):

Antonio Holstad; Nils Eriksen

Key clients


Activision Blizzard







BI Business School

Røa Centrum










Work highlights

  • Advised Nasdaq on the potential restructuring of part of its European business.
  • Assisted Vueling with the recovery of significant amounts of VAT.
  • Assisted Ubisoft with a VAT audit.

DLA Piper

With substantial transactional experience, DLA Piper handles domestic and cross-border matters for clients in the financial services, energy and natural resources, real estate and construction sectors. Practice head Preben Aas and Jonas Aartun are regularly called on to handle the tax elements of mergers and acquisitions, reorganisations, financial structures, real estate work and management incentive schemes. Clients include QBE, IK Gruppen, Centennial and Mitie.

Practice head(s):

Preben Aas


Diverse competence, covering a broad field of legal expertise suitable in particular for businesses.

Jonas Aartun has unique insight into tax related matters, providing practical and specific advice.

Key clients

OSO Hotwater Group

Oslo Wine Agency



IK Gruppen



Stor-Oslo Eiendom

Fredensborg Eiendom

Mabanaft Ltd

Work highlights

  • Advising IK Gruppen on all its tax issues including the tax aspects of the restructuring of part of the group of companies.
  • Handling tax work for Oso Hotwater Group including advising on the Norwegian interest deduction limitation rules and transfer pricing rules.
  • Assisting Skanska Group with tax and VAT matters relating to the sale and purchase of real estate.

Advokatfirmaet Grette AS

Advokatfirmaet Grette AS is a key name in the real estate, construction, financial services, technology, life sciences, renewable energy and infrastructure sectors handling a range of mandates including VAT matters, special tax regime issues and cross-border transactions. Following the departure of former team head Marius Sollund to Advokatfirmaet Schjødt, associate partner Cecilie Tollefsen now leads the corporate tax group and associate partner Kari-Ann Mosti heads up the indirect tax practice. Thomas Alnæs is now at Advokatfirmaet Hjort.


My experience is that Cecile Tollefsen is a well experienced tax and corporate law lawyer who had in-depth knowledge of many different aspects of Norwegian tax Law. She was good with client relationships and established good connections with her clients.

Key clients

Styrbjørn AS

VN Norge AS (Visa)


Momek Group

Fjordland AS (partly owned by Tine SA)


Olav Thon Gruppen

KMT Gjenvinning AS

Hove Invest AS

Work highlights

  • Advised the Gjedebo family and their investment vehicles Styrbjørn and Njord Capital on the sale of shares in Real Capital and HitecVision to Watrium.
  • Assisted VN Norge with its corporate restructuring through a tax-free conversion from a partnership to a limited liability company.
  • Acted for KMT Gjenvinning and its owners on its merger with Norsk Gjenvinning.

Harboe & Co AS

Boutique tax firm Harboe & Co AS handles the full breadth of tax issues encompassing corporate tax, personal tax, VAT, real estate issues and petroleum tax. Einar Harboe, Ivar Hobbelhagen, Harald Hauge and Christian Grevstad are the key practitioners.

Advokatfirmaet Hjort

Morten Fjermeros and Sigve Braaten jointly lead the practice at Advokatfirmaet Hjort, which has expertise spanning corporate taxation, shareholder tax issues, energy tax, property tax, VAT work and other indirect taxes and customs charges. The group also utilises the firm’s litigation strength to handle tax disputes against the tax authorities. Thomas Alnæs recently joined from Advokatfirmaet Grette AS and has notable expertise in the technology sector.

Practice head(s):

Morten Fjermeros; Sigve Braaten


Experienced both in material law and court litigation.

Compact team and very knowledgeable lawyers. Very skilled legal mindset within corporate law.

Morten Fjermeros has unique experience, both from the Ministry of Finance and many years of private practice. His competence is equal to an academic, but he is also very client oriented and delivers very good work.’

Sigve Braaten has a very commercial mindset. Combination of legal skills and commercial capabilities is excellent.’

Key clients

Norsk Hydro ASA

NHST Media Group AS

Asker municipality

Fredrikstad municipality

Ironstone AS

Mørk Engebretsen Invest AS

Asker og Bærums Budstikke AS

Work highlights

  • Acting for Norsk Hyrdo in tax litigation.
  • Advising the Confederation of Norwegian Enterprise on several property tax issues.
  • Acting for Ramfoss Kraftlag on the tax issues relating to a reorganisation assessment.