Tax in Norway

BAHR

With an ‘excellent team‘ of ‘highly talented tax lawyers‘, BAHR‘s full-service department has been kept busy advising large oil companies on a range of transfer pricing issues, with tax litigation remaining a prominent area of instruction for the group. Practice head Joachim Bjerke garners praise for his ‘excellent insight into transfer pricing‘, and Jan Jansen is highly regarded as ‘one of the strongest tax litigators in Norway‘, which he combines with expertise in petroleum tax law. The practice is also noted for its solid experience working in tandem with the firm’s M&A team to provide advice on transactional work. Peter Hammerich and Camilla Jøtun primarily focus on private equity and asset management matters, Anne Sofie Bjørkholt is sought after for her expertise in real estate tax, and specialist partner Marius Pilgaard is a key individual.

Practice head(s):

Joachim Bjerke

Other key lawyers:

Jan Jansen; Peter Hammerich; Anne Sofie Bjørkholt; Camilla Jøtun; Marius Pilgaard

Testimonials

‘BAHR’s team is very well connected and respected among industry peers and the authorities. They have the ability to look at matters from different angles, and use other parts of their organisation that provide value to the client. BAHR has built a winning tax team.’

‘Joachim Bjerke is extremely diligent and has an eye for details far beyond what can be expected. He is very pleasant to work with, always calm, kind and open to listen to what you have to say.’

‘Jan Jansen is an excellent tax lawyer. He is really good at making complex matters simple and provides valuable input.’

‘Great availability and knowledgeable. Will investigate within the firm or through network in case of not knowing the answer to a question directly. Provides trustworthy advice.’

‘Joachim Bjerke is extremely competent and professional. Also a very pleasant person and easy to work with.’

‘Highly experienced with excellent knowledge, combined with a very good business understanding. They identified the relevant questions and found the best possible solutions.’

‘A dedicated team that made a quick and very good assessment of very complex circumstances.’

‘Jan Jansen – Strong in tax litigation. Good and clear tax advice.’

Key clients

Aker BP

Shell

Awilhelmsen

HitecVision

Equinor (previously Statoil)

Argentum

Norvestor

Explore Equity

DNB Scandinavian Property Fund

Equip Capital

Work highlights

  • Advised Aker BP on the temporary changes to the petroleum tax system intended to stimulate new projects and investment on the Norwegian Continental Shelf following the outbreak of Covid-19.
  • Successfully represented A/S Norske Shell in a transfer pricing dispute before the Supreme Court.
  • Advising private equity company Norvestor on all tax aspects of the restructuring of its fund management business.

Deloitte Advokatfirma AS

Deloitte Advokatfirma AS‘ full-service tax practice is home to a team of ‘excellent professionals within all areas of taxation‘. The department is divided into multiple different service offerings: managing partner Rolf Saastad and Henriette Holmen are sought out for their expertise in corporate taxes, international tax planning and M&A work; Torill Aamelfot is the key name for the family business services group; Stig Sperre is leader of the global employer services team; Alexander With leads the indirect tax group; Per Evers is the main contact for tax management consulting matters; Audun Frøland is leader of the business tax group; Anette Fjeld heads up the tax and VAT litigation team; and Hans Martin Jørgensen is leader of the transfer pricing group. Daniel Herde has ‘excellent M&A competence‘ and demonstrates ‘very efficient management of cross-border projects‘.

Practice head(s):

Audun Frøland; Rolf Saastad; Hans Martin Jørgensen; Alexander With; Stig Sperre; Per Evers; Torill Aamelfot; Anette Fjeld; Henriette Holmen

Other key lawyers:

Daniel Herde

Testimonials

‘Good support with global network.’

‘Hans Martin Jørgensen – very knowledgeable, but at the same time pragmatic and always willing to discuss.’

‘Per Evers takes care of the customer.’

‘Daniel Herde – partner – excellent M&A competence. Very efficient management of cross-border projects.’

Key clients

Circle K

Telenor ASA

Strawberry Group

Otello Corporation ASA

OSM Aviation

Storebrand ASA

OBOS

Bane NOR SF

KPMG Law Advokatfirma AS, Norway

The tax team at KPMG Law Advokatfirma AS, Norway ‘is highly regarded in the Norwegian market‘. The full-service department has solid expertise across the full range of tax matters, and counts finance, real estate, shipping, technology, offshore and oil and gas among its core sector strengths. Key practitioners include managing partner Cathrine Bjerke Dalheim, who heads up the global mobility services group; indirect tax expert Oddgeir Kjørsvik; the ‘extremely skilful and client-orientedThor Leegaard, who excels in M&A matters; and Anders H. Liland, who handles tax litigation, international tax and company law work. Other names include Jan Samuelsen, who focuses on petroleum tax; Per Daniel Nyberg, who is sought after for his expertise in international corporate tax matters; and Svein G. Andresen, who regularly assists with transfer pricing work. Pål-Martin Schreiner, who ‘provides excellent advice on a number of different areas within M&A tax‘, is also a key name to note.

Practice head(s):

Anders H. Liland; Thor Leegaard; Jan Samuelsen; Cathrine Bjerke Dalheim; Per Daniel Nyberg; Svein G. Andresen; Oddgeir Kjørsvik

Other key lawyers:

Pål-Martin Schreiner

Testimonials

‘They know the finance industry and give valid direct and indirect tax advice which creates value.’

‘They work really well with our team, being collaborative and creative.’

‘KPMG’s team has excellent insight into the industry, and provides clear and accurate advice on complicated matters. KPMG is client-oriented and ready to assist on short notice.’

‘Per Daniel Nyberg combines technical skills and commercial insights on a number of different sectors and industries.’

‘Team are extremely knowledgeable and dedicated.’

‘They are objective and give good advice based on the different situations.’

Key clients

Glamox

Navico

Pareto Securities AS

Maersk Drilling

Ocean Yield ASA

Seadrill

Energi Norge

NORWEA

Sichuan Road and Bridge Group

NCC Construction

Skanska Norge AS

Chevron

Acciona Infrastructure SA

Downing LLP

INEOS Group

Norwegian Research Center (NORCE)

Kongsberg Gruppen ASA

Innovasjon Norge

BKK

Casio

Work highlights

  • Advising Energi Norge and NORWEA on the potential impact of a proposed production tax for wind power producers.
  • Assisted Downing LLP with its acquisition of a portfolio of five hydro power plants.
  • Assisted a multinational retail chain with a Mutual Agreement Procedure, regarding a transfer pricing dispute.

Wiersholm

Led by Bettina Banoun, Wiersholm‘s tax practice has an excellent track record in advising a prominent client roster on tax litigation, tax planning, restructurings and transfer pricing matters. Key sector strengths for the group include the financial services, energy, and oil and gas industries. Banoun is well versed in handling EU tax, international tax and corporate tax, and Andreas Bullen is sought after for his expertise in tax litigation and transfer pricing issues. Other key practitioners include Nicolay Vold, who is regularly instructed in tax structuring work pertaining to cross-border M&A transactions; firm managing partner Morten Goller, who handles tax disputes; and senior associate Håkon Marius Mørch, whose practice includes tax advisory work, dispute resolution and transfer pricing issues.

Practice head(s):

Bettina Banoun

Other key lawyers:

Andreas Bullen; Nicolay Vold; Morten Goller; Håkon Marius Mørch

Key clients

Equinor group

Fred. Olsen/Bonheur

Kistefos AS

Orkla

Ferncliff Group

Salmar/Kverva

SATS Group AS/HFN Group AS

Petter Olsen-Group

Yara International ASA

Herkules Capital

Work highlights

  • Providing ongoing assistance to Equinor regarding a transfer pricing case, involving transfer pricing of natural gas liquids.
  • Represented Ramme Eiendom Petter Olsen in a high-profile dispute concerning deductions of costs and input VAT arising from the construction of a combined museum and hotel project.
  • Represented one of the owner groups of the Herkules Capital Fund in litigation pertaining to taxation of income (primarily carried interest).

Wikborg Rein

The practice at Wikborg Rein is particularly known for working in tandem with the firm’s M&A group to advise on the tax and VAT elements of large transactions and restructurings, and is equally adept at assisting with commercial real estate transactions. Department head Anders Myklebust has expertise in advising clients from the shipping and petroleum sectors on tax matters, and also handles transfer pricing issues. Kaare Andreas Shetelig is a key contact for tax litigation, and Are Zachariassen has expertise in handling international tax work, particularly for offshore sector clients. Cecilie Tollefsen advises on domestic and international tax issues, and is very experienced in assisting with cross-border transactions.

Practice head(s):

Anders Myklebust

Other key lawyers:

Kaare Andreas Shetelig; Are Zachariassen; Cecilie Tollefsen

Testimonials

‘The team is highly competent and solution oriented, while having a keen sense for commercial issues and the totality of the situation.’

‘Are Zachariassen is a top notch lawyer in both a Norwegian and international context. He is a lawyer with a deep commercial understanding that always delivers, and his level of knowledge around complex issues is absolutely first rate.’

Key clients

Norsk Hydro ASA

Aeternum Capital

Energi Norge

Fred Olsen Windcarrier AS

Oil Taxation Office

Gard AS

Stiftelsen Norsk Rikstoto

Storebrand

Summa Private Equity

NBT

Work highlights

  • Providing ongoing assistance to the Oil Taxation Office regarding a transfer pricing dispute.
  • Representing Hydro Aluminium, a subsidiary of Norsk Hydro, in a dispute related to real estate tax.
  • Advised on the tax structuring of investment fund Aeternum Capital, established by Norwegian billionaire John Fredriksen.

Arntzen de Besche

The group at Arntzen de Besche often works in tandem with the firm’s M&A practice to lend advice on the tax aspects of transactional mandates. Key sector strengths for the team include the insurance, banking and financing, aviation, shipping, oil and gas and petroleum industries, with tax litigation forming another core pillar of expertise. Eyvind Sandvik regularly handles international tax work, restructurings and tax treaties; he jointly heads up the department with Rune Tjomsås Andersen, who focuses on tax and company law matters and is very experienced in advising oil and gas sector clients on tax issues.

Practice head(s):

Eyvind Sandvik; Rune Tjomsås Andersen

Key clients

Stiftelsen Norsk Rikstoto

Torghatten ASA

Lukoil Overseas North Shelf AS

Abbott

TrønderEnergi

Gassco AS

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

Den Norske Kirke (the Norwegian Church)

INPEX Norge AS

SAS/SAS Eiendom AS

KMC Properties ASA

Edison International S.p.A

GoFundMe, Inc.

NTS ASA

Foundry Digital

Work highlights

  • Advised KMC Properties ASA on the tax aspects of its NOK1bn acquisition by Storm Real Estate ASA.
  • Representing Michael Baker Global Services LLC in a double taxation dispute arising from the client’s construction of the new US embassy in Oslo.
  • Advised TrønderEnergi on the sale of its 49% stake in NEAS AS, where one third of the shares were sold to Norwegian pension fund KLP and the remaining shares were repurchased by NEAS AS, at the same time as NEAS AS’ 10% stake in TrønderEnergi was redeemed.

EY Norway

EY Norway‘s tax practice has expertise spanning a wide spectrum of different services, including transfer pricing issues, indirect tax matters, transactional work, global tax compliance mandates and international tax projects. Technology-related tax work forms a core pillar of the practice, with the group handling the tax aspects of cryptocurrency, AI and blockchain matters; Gjert Melsom is the key contact for technology tax mandates. Hanne Skaarberg Holen focuses her practice on tax litigation, and practice head Øystein Arff Gulseth primarily handles indirect tax work. Øyvind Hovland has retired from practice.

Practice head(s):

Øystein Arff Gulseth

Other key lawyers:

Hanne Skaarberg Holen; Gjert Melsom

Testimonials

EY Norway is unique due to several reasons: they deliver a true “one stop shop” solution since they deliver a broad range of global integrated tax services, always teaming up with the relevant experts. They solve complex cross border tax issues with a very efficient and “streamline” global tax network team of specialists.’

An excellent team. They are proactive, understand our business, efficient, creative in finding optimal solutions, provide timely responses and are always available.’

Gjert Melsom has very impressive experience in and knowledge of international tax law and he is very “hands on”. He solves complex cross-border tax issues very efficiently, and he has the ability to explain complex matters in a simple way. He provides advice in a very timely manner and is always available for discussions when needed.’

Key clients

Norsk Hydro ASA

Orkla ASA

Aker ASA

Schibsted ASA

Kongsberg ASA

Yara International ASA

Telenor ASA

Hexagon Composites ASA

Veidekke ASA

Thon Hotelbygg

Crown LNG AS

Norwegian Air Shuttle ASA

Boligbyggelaget USBL

Wakandi Group AS

EV Electra Ltd

JsGenesis AS

Advokatfirmaet Haavind AS

Advokatfirmaet Haavind AS fields a tax team that garners praise for its ‘strong business understanding‘, and is well versed in handling a broad spectrum of corporate tax and VAT matters. Areas of instruction for the group include cross-border transactions and structurings, mergers/demergers, pensions, international tax and real estate-related VAT work. Practice head Espen Nordbø stands out for ‘his good ability to quickly get to grips with the issues, and solve them in a good and creative way‘. The ‘very experiencedGoud Helge Homme Fjellheim excels in tax litigation, and the ‘pragmatic and no-nonsenseNils Flesland Bull is the key name for indirect tax matters. Senior associate Kjetil Berge is also noted.

Practice head(s):

Espen Nordbø

Other key lawyers:

Nils Flesland Bull; Goud Helge Homme Fjellheim; Kjetil Berge

Testimonials

‘Kjetil Berge is a great tax lawyer and fantastic to work with, good experience and no-nonsense approach in his deliverables. Highly recommendable.’

‘Espen Nordbø is very competent. He understands the company’s challenges and contributes with very good solutions.’

‘Goud Fjellheim is outstanding in preparation and in court. Very experienced in tax law.’

‘Nils Flesland Bull stand outs from his competitors by his unique ability to break down complex legal issues into concepts that are understandable for both non-tax lawyers and co-workers without a legal background. I would also like to mention his excellent skills as a person, always combining a professional approach with being extremely friendly and staying “close” to us as his client.’

‘Nils Flesland Bull is highly professionally skilled, business oriented, communicative and easy to understand. Also, he is service minded, responding quickly and following up without being invasive.’

Key clients

Santander Consumer Bank AS

Telenor Group ASA

Axactor SE

The Norwegian Tax Authority

The Norwegian Seafood Federation

Norwegian Air Shuttle

Elkem ASA

Storebrand ASA

Sporveien AS – The Oslo Metro and Tramway

Acciona Ghella Joint Venture

Canica AS

NCC Property Development AS

SICK AG

Eolus Vind AB

Norsk Hydro ASA

Euclid Transactional

H.I.G. Capital

The Norwegian Ministry of Defence

Norwegian Directorate for Governmental Administrative and Economic Services

Work highlights

  • Advised Norsk Hydro on the tax elements of setting up a joint venture with Lyse.
  • Assisting a Chinese-American tech company with the structuring of a cross-border intra-group financing company.
  • Represented the Norwegian Government by the Tax Authorities in cross-border litigation concerning tax deductions.

Advokatfirmaet PricewaterhouseCoopers AS

Advokatfirmaet PricewaterhouseCoopers AS‘ ‘proactive‘ group draws on the strength of the firm’s global network in order to provide advice across a wide spectrum of domestic and international tax matters. Lars Helge Aasen stands out for his advice to real estate and financial services sector clients. Pål Heggernes focuses on M&A-related tax matters, and the ‘very dedicatedStåle Wangen is sought after for his expertise in international tax planning and cross-border corporate acquisitions, reorganisations and sale structuring work. Shipping and oil sector expert Hilde Thorstad ‘is an outstanding tax lawyer‘. Bendik Harstad assists with private equity matters, and Eivind Falck-Ytter is the key contact for transfer pricing work.

Practice head(s):

Lars Helge Aasen

Other key lawyers:

Pål Heggernes; Ståle Wangen; Hilde Thorstad; Bendik Harstad; Eivind Falck-Ytter

Testimonials

High degree of involvement at partner level. Holistic approach to the matter in order to understand the whole business.’

Broad knowledge, good at working across borders, proactive and problem solving mentality.’

Very credible and experienced professionals who are responsive and able to advise on technical issues with a practical lens.’

Ståle Wangen is very dedicated and speaks frequently to the client to ensure mutual understanding. High quality deliverables within the expected timeline. He is a true professional but with a humble approach to the issue.’

Key clients

Yara

DNV

EQT

Nordic Capital

Norvestor

Höegh LNG

Transocean

Equinor ASA

Altor Equity Partners

Verdane Capital

Work highlights

  • Assisted EQT with tax and VAT vendor due diligence and structuring issues relating to its NOK8.58bn acquisition of Torghatten.
  • Advised NutraQ on the tax aspects of its NOK3.1bn sale to Orkla ASA.
  • Advised Nordic Capital on its acquisition of a partnership stake in Boost.ai.

Advokatfirmaet Schjødt

Corporate tax expert Morten Sandli heads up the tax practice at Advokatfirmaet Schjødt, which is very well known for its capabilities in international corporate tax structuring matters. Real estate tax issues, transfer pricing mandates and cross-border transactions remain prominent in the group’s workload, which also takes in litigation and tax due diligence. Cecilie Amdahl advises oil and gas, real estate, media and financial sector clients on international and corporate tax work, and Hugo Matre is a key contact for tax litigation. Other key practitioners include Jana Johnsen, who handles corporate, personal and international tax, and VAT expert Trond Larsen. Marius Sollund left the firm in 2021.

Practice head(s):

Morten Sandli

Other key lawyers:

Cecilie Amdahl; Hugo Matre; Jana Johnsen; Trond Larsen

Testimonials

‘Combination of solid competence and positive personalities.’

Key clients

Petrolia SE

Oslo S Utvikling AS

Entra ASA

Aberdeen Asset Management

AF Gruppen ASA

PROSAFE SE

Aker BioMarine AS

TietoEVRY

Schlumberger

Fredensborg AS

DNB Liv

Vaccibody

Seetee

Cognite

Work highlights

  • Advised TietoEVRY Oyj on the tax aspects of the sale of its oil and gas division.
  • Assisted with the structuring and set-up of Seetee, a sub-group of Aker for bitcoin investments.
  • Represented an energy company in litigation concerning transfer pricing.

Advokatfirmaet Selmer AS

At Advokatfirmaet Selmer AS, the tax team provides ‘on-point advice‘ across the full range of tax work. Practice head Sverre Hveding specialises in tax planning and structuring issues, including cross-border work, and is regularly instructed by a client base of venture capital, banking, technology and private equity companies. Einar Bakko assists domestic and international clients with corporate tax issues, restructurings and transactional work, and Are Fagerhaug focuses on indirect tax work. Other key practitioners include real estate sector expert Bård Ivar Koppang; Daniel Løken Høgtun, who counts cross-border issues as a core area of strength; and senior associate Elisabeth Hansen, who is noted for her expertise in handling VAT matters.

Practice head(s):

Sverre Hveding

Other key lawyers:

Are Fagerhaug; Einar Bakko; Daniel Løken Høgtun; Bård Ivar Koppang; Elisabeth Hansen

Testimonials

‘Sverre Hveding is the partner in charge of the Selmer tax team. He is knowledgeable and combines his professionalism with a great personality.’

‘Very commercial approach.’

‘Einar Bakko: very good technical knowledge and service minded.’

Key clients

Boost AI

Orkla

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

CityCon

Statkraft

Statnett

Alliance venture

Selvaag

Voss Of Norway

Samhällsbyggnadsbolaget i Norden

Braathen Eiendom

Stor-Oslo Eiendom

Hafslund Nett

Westco Holding

Advokatfirmaet Thommessen AS

Advokatfirmaet Thommessen AS‘ team stands out for its ‘deep insight in tax issues, good business understanding and good advice‘. With substantial expertise in the energy and renewables sector, the department is also well known for advising a client roster of venture capital and seed capital companies, global financial institutions, private equity funds and asset managers on VAT and structuring issues. Tax litigation forms a key pillar of Finn Backer-Grøndahl‘s practice, and Ståle R Kristiansen has been kept busy handling large-scale transfer pricing disputes. Marius Holm Rynning, who leads the practice, is also the main contact for asset management matters. Bergen-based Espen Ommedal is well versed in shipping tax issues and international tax law, while Bjørn Christian Lilletvedt Tovsen leads the indirect tax group.

Practice head(s):

Marius Holm Rynning

Other key lawyers:

Finn Backer-Grøndahl; Ståle R Kristiansen; Espen Ommedal; Bjørn Christian Lilletvedt Tovsen

Testimonials

‘The practice has individuals with strong technical tax skills relevant to multinational corporates, including broad experience of litigation.’

‘Ståle Kristiansen – very focused on client service, collaborative, and broad experience on international tax issues including litigation.’

‘The team provides very practical advice and provides excellent guidance on how to handle uncertain matters and what to expect in Norwegian tax controversy.’

‘In my opinion it is the engagement they show in trying to solve your problems, but at the same time also having the ability to give you realistic advice.’

Key clients

Gasum

Equinor

Statkraft

Telenor ASA

TGS NOPEC Geophysical Company ASA

Alcoa Corporation Inc

Storebrand

Skatteklagenemnda (the Tax Appeal Board)

Odfjell SE

Sølvtrans AS

Intership AS

Westfal Larsen AS/ Masterbulk Pte Ltd.

Knutsen NYK Offshore Partners LP

Work highlights

  • Representing the Norwegian Tax Appeal Board in an appeal before the Supreme Court, concerning a law suit filed by the Norwegian Ministry of Finance to annul a decision made by the client in favour of five different tax payers regarding deductions of input VAT following the sale of real estate.
  • Assisted Idekapital Fund 2 with its successful fund raise.

CMS Kluge

CMS Kluge has a ‘very experienced team which covers the full range of tax matters, in particular international cross-border tax issues, transfer pricing and tax litigation‘. The group is regularly instructed by petroleum companies in a range of tax matters, with a notable focus on litigation, an area in which practice head Amund Noss has established expertise. Anders Heieren advises multinational clients on Norwegian and international tax law, and Oddleif Torvik stands out for his experience in transfer pricing work. VAT specialist Axel Naustdal Cooper is also noted.

Practice head(s):

Amund Noss

Other key lawyers:

Anders Heieren; Oddleif Torvik; Axel Naustdal Cooper

Testimonials

‘Oddleif Torvik is one of Norway’s absolute best transfer pricing practitioners, especially when it comes to IP related matters and oil & gas. He is extremely knowledgeable, knows international tax and transfer pricing inside out, and provides his advice in a commercial context. In addition he is always available and is a great discussion partner.’

‘Amund Noss: highly qualified, very experienced, always top service.’

‘Very experienced team which covers the full range of tax matters, in particular international cross border tax issues, transfer pricing and tax litigation.’

Key clients

Akademiet-group

Drammen Helsepark AS

Eidos Eiendomsutvikling AS / Gilhusbukta Sjøgrunn AS

Fortis Petroleum Norway AS

Inmonitor AS (founder of Sportradar AG)

NO-UK Com

Total E&P Norge AS

The Norwegian Tax Administration

Work highlights

  • Acted for Fortis Petroleum Norway in a case concerning the Norwegian tax regime for petroleum exploration and issues of reimbursement for exploration costs on the Norwegian Continental Shelf.
  • Acting for Total E&P Norge in a transfer pricing dispute brought by the London-based affiliate company, Total Gas&Power Trading.
  • Represented the Norwegian Tax Administration in a tax deduction dispute against Dyranut.

SANDS

At SANDS, the ‘very skilled‘ team is well known for handling high-end cross-border tax instructions, with a core focus on litigation and transfer pricing mandates. Department head Ulf Sørdal is notably active in advising aquaculture and fishing clients on a range of tax matters. John Olav Auran‘s practice focuses on VAT work, and the ‘absolutely superbTorgeir Fjeldskaar specialises in tax litigation and international tax matters, as well as corporate tax issues.

Practice head(s):

Ulf Sørdal

Other key lawyers:

Torgeir Fjeldskaar; John Olav Auran

Testimonials

‘Efficient people. High quality on the work they deliver.’

‘Our experience is that these individuals are able to turn around on a short notice to assist us in relation to our needs.’

‘Torgeir Fjeldskaar is very commercial and technically excellent, with an ability to communicate complex issues very clearly.’

Key clients

Allianz Funds

MAN Bus & Truck Norge

SPEAR Africa Funds

Aller Aqua

Dräger Safety

First Hotels

Foyer International

Kongsberg Gruppen

Kvevra (SalMar)

Osram

Pelagia

Siemens

Stokke Gruppen

ToCircle Industries

Ytterstad Fiskeriselskap

GEA Group

Electrolux

Normet Oy

Voisey Entertainment

TÜV Rail

Advokatfirmaet Simonsen Vogt Wiig

Advokatfirmaet Simonsen Vogt Wiig‘s tax practice is perhaps best known for assisting a solid roster of public and private sector clients with the structuring of transactions, restructurings and valuation assignments. Department head Fredrik Haberer Anfinsen counts M&A-related tax work as a key part of his practice, while Pål Brudvik has expertise in advising on the tax aspects of transactional mandates, particularly for real estate clients. Vidar Kleppe is a key name in the firm’s Bergen office.

Practice head(s):

Fredrik Haberer Anfinsen

Other key lawyers:

Pål Brudvik; Vidar Kleppe

Testimonials

‘High and specialised competence. Efficient. Trustworthy and professional.’

‘SVW’s tax practice provided clear, thorough and well reasoned advice on the applicability or not of various taxes to a proposed international investment structure in Norway, giving us the reassurance and confidence needed to proceed with a significant investment in Norway on behalf of our clients. It is rare to find such clear advice in tax issues.’

Key clients

Amtech AS

Aquaship AS

Asker og Bærums Budstikke Holding AS

Bjørvika Infrastruktur AS

Compact Carbon Capture AS

Coop

Egmont

Eni S.p.A / Eni International B.V

Fazenda Securities

FSN Capital

Kindred Group PLC

Malling og Co

Njord Securities AS

NorthCape Capital

Norwegian Airshuttle ASA

Pareto Securities AS

Saudi Aramco Energy Ventures

Telia Company

Zwipe AS

Work highlights

  • Advised Njord Securities on the tax and VAT aspects of the acquisition and syndication of Ski Eiendomsinvest.
  • Assisted Asker og Bærums Budstikke Holding AS with its sale to Amedia AS.
  • Providing ongoing assistance to the founders and management of new Norway-based impact VC-funds Katapult Accelerator, Katapult Ocean, and Norwegian AI with the funds’ formation, fundraising, and execution of the funds’ first investments.

Brækhus Advokatfirma DA

At Brækhus Advokatfirma DA, recent work for the team includes advising clients from the technology and energy sectors on VAT matters and corporate tax issues. International advisory work forms a key pillar of strength for the practice. Nils Eriksen heads up the department, and Antonio Holstad, who is well versed in international tax, is the key contact for income tax mandates.

Practice head(s):

Nils Eriksen

Other key lawyers:

Antonio Holstad

Testimonials

‘Brækhus has the necessary size and resources to handle any and all types of tax questions and problems.’

‘Nils Eriksen has proved himself in an excellent manner. Nils has several times been very inventive and he has shown us that he possesses deep sources of knowledge and information.’

Key clients

Aker Solutions

Nasdaq

Shutterstock

Meridian

Norsk Metalldepot

Mammoet

Agilyx

Faceit

Pair Networks

Veo

Voestalpine

Ox2

OHL

BI Business School

Røa Centrum

Silvasti

Stork

Go2-Group

Hande

Yinson

Bull & Co Advokatfirma AS

The tax group at Bull & Co Advokatfirma AS was bolstered by the arrival of Morten Fjermeros from Advokatfirmaet Hjort and Einar Heiberg from Advokatfirmaet Ræder AS in early 2021. Heiberg heads up the practice, which advises clients from a range of industries, including the construction, real estate and technology sectors, on transactional work, corporate tax matters, and litigation. Jan Martin Fjellestad, who ‘has extensive experience in complex tax technical issues‘, is another key practitioner.

Practice head(s):

Einar Heiberg

Other key lawyers:

Morten Fjermeros; Jan Martin Fjellestad

Testimonials

Delivers at the right time what has been agreed on; professional and correct. High quality work every time.’

High degree of service.’

Morten Fjermeros and Einar Heiberg are considered very knowledgeable in their field of work.’

High competence in tax rules and regulations.’

Good at indirect tax.’

Morten Fjermeros has extensive experience and high competence on tax regulations in combination with a problem solving approach.’

Morten Fjermeros is an excellent tax lawyer.’

Key clients

BMO Entreprenør

Fasadgruppen Norden

NHST Media Group

Orkla Health

Pharmatech

Tinfos

Work highlights

  • Advised BMO Entreprenør on the tax aspects of the sale of a 100% stake in the company to industrial company Endúr.
  • Advising Fasadgruppen Norden on the tax aspects of the acquisition of four construction companies, in three separate transactions.
  • Representing Orkla Health in a case brought against the Norwegian Directorate of Taxes, concerning the assessment of special duties.

Advokatfirma DLA Piper Norway DA

Led by Jonas Aartun, Advokatfirma DLA Piper Norway DA‘s tax department leverages the expertise of its Nordic office network to assist a client roster of real estate, insurance, renewable energy and technology companies with the tax aspects of high-value investments, transactions and capital markets matters, as well as VAT work. Preben Aas is a key name for tax audits, and associate Astrid Jogerud is also noted.

Practice head(s):

Jonas Aartun

Other key lawyers:

Preben Aas; Astrid Jogerud

Key clients

Skanska Group

IK Gruppen

Quasar Data Center

Volkswagen Møller Bilfinans

Falck Renewables

Cloudberry Clean Energy

Marti AG

OSO Hotwater Group

Gasmann Eiendom

AIG

Euclid

Compass Group

Betonmast Eiendom

Work highlights

  • Advising OmniVision on the full range of tax matters on an ongoing basis in Norway, including transfer pricing issues.
  • Advising AIG Norway, Brockwell Capital and Euclid Insurance Services on assessing tax risk in relation to multiple transactions where W&I insurance is offered.
  • Advising IK Gruppen on VAT and tax matters relating to the acquisition of two real estate companies, and the divestment of another real estate company.

Advokatfirmaet Grette AS

Advokatfirmaet Grette AS‘ group combines ‘good knowledge of tax law and a practical, business-like approach with very efficient handling of cases‘. The practice is well known for its strength in advising clients drawn from the financial services, real estate, renewable energy and technology sectors. Anders Nordli specialises in corporate tax work; he jointly leads the department with Kari-Ann Mosti, who stands out for her ‘full overview of VAT law‘.

Practice head(s):

Anders Nordli; Kari-Ann Mosti

Testimonials

‘Good solid VAT team that delivers excellent advice.’

‘Kari-Ann Mosti is very knowledgeable. She is quick and efficient and always delivers exceptionally.’

‘The tax team lead by Anders Nordli and Kari-Ann Mosti is highly competent and skilled. Attentive and solution minded.’

‘Anders Nordli stands out due to his high competence, legal skills and responsiveness. Highly recommended.’

‘Advokatfirmaet Grette has always delivered excellent services of high quality. They succeed in the combination of high professionalism, high availability and an excellent, efficient service in general.’

‘I have used partner Kari-Ann Mosti as an adviser in VAT questions. She fulfils any expectation of what a lawyer can achieve. High professionality, high knowledge, high availability and a nice tone make her a preferred lawyer in tax and VAT questions.’

Work highlights

  • Providing a client with VAT advice as part of its business expansion.
  • Advising a real estate company on corporate tax and VAT matters regarding a rehabilitation project.
  • Advising a client on transactional VAT issues.

Advokatfirmaet Ræder AS

Noted for its ‘deep tax-related knowledge‘ and ‘excellent business understanding‘, Advokatfirmaet Ræder AS‘ department has been kept busy handling VAT matters, large restructuring mandates, and tax audits, alongside contentious work. Firm managing partner Tone Kaarbø heads up the group, which includes corporate tax expert Anne Gro Enger and senior associate Celine Scheel, who advises on international tax and transfer pricing matters. Einar Heiberg moved to Bull & Co Advokatfirma AS in February 2021.

Practice head(s):

Tone Kaarbø

Other key lawyers:

Anne Gro Enger; Celine Scheel

Testimonials

‘The team is innovative and work closely together to create the best solutions for the client. The client feels that they are taken care of and get responses within the time frames agreed upon.’

They have good relations with the tax authorities.’

‘We have worked with Anne Gro Enger and Celine Scheel. Both are very pleasant people to work with and have a very good knowledge within tax. They are not afraid to state their opinion so the solution will be within the frames of what is acceptable within tax.’

‘Excellent business understanding and efficient.’

‘Tone Kaarbø and her team have shown great engagement and thoroughness in the tasks they have been asked to perform. We have always felt highly valued as a client. Kaarbø has a deep understanding of the tax related space where we have needed assistance.’

‘Strong dedication.’

‘Thorough and dedicated.’

‘Delivers at the right time, what has been agreed on, professional and correct. High quality work every time.’

Work highlights

  • Advising a Swedish construction company on issues regarding VAT on imports.
  • Advising a client on a tax audit.
  • Providing ongoing assistance to one of the largest real estate owners in Norway on a range of tax law and corporate law matters, including strategic advice related to acquisitions and divestments.