Rising Stars

Tax in Norway


The ‘impressive‘ tax practice at BAHR assists with a wide range of tax-related issues, including corporate tax work, complaints and transfer pricing matters, and has ‘excellent sector knowledge‘ of the oil, energy, shipping, real estate and private equity spaces. Practice head Joachim Bjerke is a ‘first-class tax lawyer‘ who focuses on international tax work, transfer pricing issues and structuring M&A transactions. The group also includes real estate tax expert Anne Sofie Bjørkholt, litigator Jan Jansen, who is an authority on the special petroleum tax regime; and ‘excellent adviser and litigatorSimen Skjold Søgaard. Peter Hammerich and Camilla Jøtun both advise on tax work relating to asset management and private equity issues. Other notable practitioners are Helge Olav Bugge, who handles tax disputes and matters relating to the special tax regime for hydro power, and VAT specialist Camilla Hammer Solheim. Nils Flesland Bull and Knut Ekern joined the practice in early 2024 from Harboe & Co AS.

Practice head(s):

Joachim Bjerke

Other key lawyers:

Anne Sofie Bjørkholt; Jan Jansen; Simen Skjold Søgaard; Peter Hammerich; Camilla Jøtun; Helge Olav Bugge; Camilla Hammer Solheim; Nils Flesland Bull; Knut Ekern


‘The team is highly professional and has vast experience within tax. As they speak their mind they provide credible tax advice. They are also well connected to the tax authorities. They are able to present complex matters in an understandable way.’

‘Excellent sector knowledge, consistent core team, clear advice.’

‘The BAHR tax team is impressive in their knowledge of the legal aspects in question, combined with an excellent understanding of the business and capital market. Combined with a dedicated team, the tax lawyers at BAHR are advisers that truly give great value to any project that has a need for a great tax lawyer. ’

‘We mainly work with Joachim Bjerke. He is an absolutely first-class tax lawyer, and very easy to cooperate with. He gives sound and realistic advice, which is very much appreciated both for issues that relates to company issues and also to the owners of the group.’

‘The individuals worked with are Jan Jansen who is an excellent adviser and litigator, Joachim Bjerke who is extremely diligent and really has an eye for detail, and Simen Søgaard who is an excellent adviser and litigator. They are simply exceptional tax lawyers and highly competent. They are also a joy to work with as they will always carefully listen to the client.’

‘Peter Hammerich and Camilla Jøtun provide clear advice and BAHR is a proactive legal adviser.’

Key clients

Aker BP







Explore Equity

DNB Scandinavian Property Fund

Equip Capital


Vår Energi ASA

Work highlights

  • Advised Aker BP on the tax aspects of its acquisition of Lundin Energy’s Norwegian operations in oil and gas.
  • Advised HitecVision on the tax structuring of two new cross-fund investments in Sval Energi AS and Neo Energy Ltd, both with further add-on acquisitions.
  • Advised a number of clients regarding the new resource rent tax regime in the aquaculture and onshore wind sectors.

Deloitte Advokatfirma AS

Deloitte Advokatfirma AS fields a ‘great tax team that is very customer centric’ and advises on the full range of tax-related matters. Leading the tax group, Henriette Holmen is particularly experienced in tax issues relating to domestic and cross-border transactions. Rolf Saastad is praised by clients as ‘the best tax lawyer in the Nordics’ and specialises in international tax planning work and cross-border M&A; Audun Frøland is highly experienced in domestic and international tax issues and transactions; and Wensing Li leads the international tax and transfer pricing practice. The group also includes Hans Martin Jørgensen, who focuses on transfer pricing and international tax mandates, and Stig Sperre, who advises multinational organisations on global mobility, personal tax and employment tax mandates. ‘Very knowledgeable and creative tax adviserDaniel Herde, who is a business tax specialist, is also a key practitioner.

Practice head(s):

Henriette Holmen; Audun Frøland; Rolf Saastad; Wensing Li; Hans Martin Jørgensen; Stig Sperre

Other key lawyers:

Daniel Herde


‘Great tax team that is very customer centric.’

‘The Deloitte tax team invests time in knowing our complex business and structure, thus providing a customised service, a relevant international network and focus on our future needs. They also provide a good global platform as a helpful tool, but it is the customised user experience that adds the most value.’

‘Excellent project management, advice delivered in a timely manner, good commercial and business understanding. Solution oriented.’

‘We have used Deloitte Advokatfirma AS on various tax related issues for a long period of time and they always give us full attention and deliver on time with excellent quality. They know our industry very well and they also have an excellent network of resources outside of Norway which we benefit from.’

‘Generally very knowledgeable and practical in their approach to projects. They are open to discussing matters rather than always having to produce a delivery. They acknowledge that it might not be the best for business from their perspective, but it is really valuable from a client perspective and certainly good for the relationship.’

‘Rolf Saastad is the best tax lawyer in the Nordics’.

‘Rolf Saastad is very practical in his approach and aligns to what we as a client want.’

‘Daniel Herde is a very knowledgeable and creative tax adviser. Pro-active follow-up on projects.’

Key clients

Orkla ASA

Keystone Academic Solutions AS

Strawberry Forever AS

B2 Holding ASA

Kinland AS

Link Mobility ASA

Keystone Academic Solutions AS

Work highlights

  • Assisted PRA Group as legal counsel during case preparation and oral hearing before the Oslo District Court, appeal and oral hearing before the Borgarting High Court, in a case concerning deductibility of interest paid to a Luxembourg parent company.
  • Assisted Goldman Sachs & Co. with its pursuit to acquire the Norwegian well boat company, Frøy ASA, including tax due diligence of the Frøy group’s around 17 entities, SPA mark-up, structuring work and modelling.
  • Assisted DNV with numerous transactions, mostly related to tax due diligence and SPA mark ups.

KPMG Law Advokatfirma AS, Norway

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

Other key lawyers:

Svein G. Andresen; Anders K. Ekern; Jan Erik Greni; Thor Leegaard


‘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


Nordisk Renting AS / NatWest

RSV Invest AS



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.

Advokatfirmaet Thommessen AS

Advokatfirmaet Thommessen AS has ‘high legal competence in the tax field‘ and advises on all tax issues, with a focus on litigation, equity and debt capital markets work, joint ventures and fund establishments; the team also has particular expertise in the real estate, renewables, oil and gas, and shipping sectors. Leading the practice, Marius Holm Rynning focuses on Norwegian and international tax issues, while the ‘excellentFinn Backer-Grøndahl is an experienced litigator who represents Norwegian and foreign clients in tax disputes with Norwegian authorities, and Ståle R Kristiansen has extensive experience in a broad range of domestic and international tax issues, including advising on the Norwegian Petroleum Tax regime. The group also includes international shipping tax expert Espen Ommedal and indirect tax specialist Bjørn Christian Lilletvedt Tovsen.

Practice head(s):

Marius Holm Rynning

Other key lawyers:

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


‘Very good in VAT. Professional lawyers with good business knowledge and understanding.’

‘They treat the customer in a respectful manner, see the needs and understand the customer’s business.’

‘They have high legal competence in the tax field. You know you will receive high-quality responses and advice. ’

‘Finn Backer-Grøndahl is an excellent lawyer. His knowledge, personality and his ability to go deep into the case is outstanding.’

Key clients

Fresenius Kabi



TGS NOPEC Geophysical Company ASA

Alcoa Corporation Inc



Odfjell SE

Sølvtrans AS

Intership AS

Westfal Larsen AS/ Masterbulk Pte Ltd.

Knutsen NYK Offshore Partners LP

GE Healthcare

PGNIG Upstream Norway AS

Elkem ASA

Work highlights

  • Assisted Sandwater AS in connection with its successful (up to NOK1.5m) fund raise.
  • Represented PGNiG Upstream Norway AS in a transfer pricing dispute regarding the pricing of gas in gas sales contracts between PGNiG group companies.
  • Provided support to Knutsen LNG AS in a French tax lease and the establishment of French shipowning structure.


Wiersholm has ‘in-depth knowledge of Norwegian and international tax law‘ and tax disputes, and the group advises across a wide range of sectors with particular expertise in energy-related matters. Leading the practice, Andreas Bullen handles a wide range of tax areas and is praised as ‘second to none‘ for international tax matters. The team also includes litigator Bettina Banoun, who has extensive experience in corporate international and EU tax law, as well as tax avoidance matters; Nicolay Vold, who is an expert in transactional tax matters; and Morten Goller, who ‘has a strategic mindset‘ and focuses on corporate, international and EU tax matters. Other notable practitioners include Håkon Marius Mørch, who has ‘an outstanding ability to understanding the facts and viewpoint of the relevant parties‘, and Erling Selen, who primarily handles tax disputes.

Practice head(s):

Andreas Bullen

Other key lawyers:

Bettina Banoun; Nicolay Vold; Morten Goller; Håkon Marius Mørch; Erling Selen


‘I have over the years dealt with Wiersholm on a range of Norwegian tax related matters. I have always found them knowledgeable, commercial and responsive.’

‘Both a legally and commercially skilled team.’

‘Professional and accurate tax advice. In-depth knowledge of Norwegian and international tax law, in particular transfer pricing. Service-minded.’

‘Strong technical tax knowledge on Norwegian tax, tax treaties, transfer pricing and EEA taxation. Very good in dispute resolution and litigation.’

‘Andreas Bullen and the team provide excellent tax advice within several challenging business areas.’

‘Andreas Bullen has a practical approach to dealing with tax matters, his written English is very good and he is good at bringing in other areas of the firm as is appropriate.’

‘Morten Goller has a strategic mindset.’

‘Andreas Bullen is well known for his excellent knowledge of international tax, and is second to none. Håkon Mørch provides excellent advice also, and has a very good grasp of the issues at hand. He has an outstanding ability to understand the facts and viewpoint of the relevant parties. His written English is exceptional which is a great asset when discussing complex factual and cross-border tax matters.’

Key clients

Ramme Eiendom Petter Olsen

Equinor Energy AS

Equinor ASA



Orion Resource Partners (USA) LP

Telenor Mobile Holding AS


Elopak ASA


Aktieselskabet Saudefaldene

PGNiG Upstream Norway AS

Work highlights

  • Represented Equinor Energy AS in a trial before the Court of Appeal in a case concerning the transfer pricing of intra-group transfers of a naphtha-rich petroleum product referred to as C5+.
  • Assisted Orion Resource Partners in relation to signing a $55m binding investment agreement with Nordic Mining ASA.
  • Represented SATS ASA before the Oslo District Court in a case regarding deductions for costs related to a large merger conducted in 2014.

EY Norway

The tax practice at EY Norway is knowledgeable across the full array of tax services, including indirect tax, international tax, transfer pricing and business tax mandates, with particular expertise in matters stemming from the technology and shipping sectors. Practice head Øystein Arff Gulseth is an indirect tax expert and specialises in customs and global trade work. The group also includes tax litigators Per Oskar Tobiassen and Hanne Skaarberg Holen, IP and technology tax expert Gjert Melsom, and Njaal Arne Høyland, who leads the tax practice relating to transactions and M&A. Other notable practitioners include Agnete Haugerud, who leads the VAT department, and shipping tax expert Gunvor Aakvik.

Practice head(s):

Øystein Arff Gulseth

Other key lawyers:

Per Oskar Tobiassen; Hanne Skaarberg Holen; Gjert Melsom; Njaal Arne Høyland; Agnete Haugerud; Gunvor Aakvik

Key clients

Bo Coliving AS

Aker ASA and the Aker Group

Norwegian Air Shuttle ASA

Sky Mavis Pte Ltd

Crown LNG AS

Ferd AS


Olav Thon Gruppen

Scatec ASA

Norse Atlantic ASA

Storebrand ASA

Work highlights

  • Assisting Solstad Offshore ASA with the global corporate restructuring of the group and an entity reduction program reducing number of entities world-wide, including work relating to corporate tax, indirect tax and international tax issues.
  • Assisted blockchain/crypto company Sky Mavis, which has introduced the tokenisation of assets in a virtual video game called Axie Infinity, with all related international tax issues, including transfer pricing and personal tax matters.
  • Represented Norwegian Air Shuttle ASA in legal proceedings before Oslo County Court, Borgarting Court of Appeal and in appeal to the Supreme Court.

Advokatfirmaet PricewaterhouseCoopers AS

Advokatfirmaet PricewaterhouseCoopers AS has a broad tax practice with particular expertise in transactional tax services and transfer pricing issues, led by practice head Lars Helge Aasen, who is ‘a pioneer within the field of tax‘. Eivind Falck-Ytter leads the transfer pricing team, Ståle Wangen is head of the international tax practice, and Pål Heggernes is an M&A tax adviser. The group also includes VAT specialist Marit Barth, Hilde Thorstad, who leads the shipping and oil service team and is ‘one of the most competent tax lawyers‘, and Espen Qvist, who leads the international indirect tax practice. Stine Thoresen, who specialises in transfer pricing and international tax issues, is also a key practitioner.

Practice head(s):

Lars Helge Aasen

Other key lawyers:

Eivind Falck-Ytter; Ståle Wangen; Pål Heggernes; Marit Barth; Hilde Thorstad; Espen Qvist; Stine Thoresen


‘The team is highly competent in international tax as well as dedicated in finding solutions to the challenges we face in a niche business. Over the years the team has managed to get an in-depth knowledge of our business and see the tax consequences, but also look for conservative tax planning opportunities.’

‘Competent team, and due and diligent delivery.’

‘Good competence and good understanding for the relevant issues.’

‘PWC put together a multi-disciplined team, and worked in an iterative and workshop-based way with us.’

‘Lars Helge Aasen is a pioneer within the field of tax. His co-workers also have relevant knowledge and experience.’

‘Hilde Thorstad has been our tax partner for many years. She has in-depth knowledge of our industry and related industries which has been valuable in our growth. She has a great worldwide network ensuring that the local advisers live up to our expectations.’

‘Hilde Thorstad is one of the most competent tax lawyers, with a unique ability to find solutions. The solutions are always backed by the law and other legal merits. Further, she have a really good understanding of our business.’

‘Ståle Wangen has the ability to understand and see the different perspectives and needs from different dimensions, asks the right questions and is open-minded.’

Key clients




Nordic Capital


Höegh LNG


Equinor ASA

Altor Equity Partners

Verdane Capital

Work highlights

  • Assisted Summa Equity with tax and VAT due diligence and structuring in connection with its investment into Oda Group Holding AS and its subsidiaries.
  • Assisted Eide Fjordbruk with a reorganisation related to the introduction of resource rent tax for the aquaculture industry.
  • Advised Norwegian Nuclear Decommissioning on the treatment and budgeting of VAT for governmental agencies.


Selmer fields a full-service tax practice with cross-border capabilities and areas of expertise spanning corporate tax advice, reorganisations, VAT issues and tax due diligence. Practice head Sverre Hveding ‘goes the extra mile for his clients‘ and specialises in tax planning and structuring work. Other notable practitioners include Einar Bakko, who is an expert in national and international tax and corporate structuring matters, and Bård Ivar Koppang, who specialises in national tax and corporate structuring work, corporate and M&A mandates, restructurings and family office issues. Praised as a ‘Swiss Army knife‘ who has 'expert answers and reasonable solutions to all issues', Are Fagerhaug is a VAT and indirect tax specialist.

Practice head(s):

Sverre Hveding

Other key lawyers:

Einar Bakko; Bård Ivar Koppang; Are Fagerhaug


‘Selmer’s team provides all-round advice on complex matters. They think outside the box and often go above and beyond to inform the client of possible risks and possibilities, even if it’s outside the scope of the question under review.’

‘Good market knowledge, understands client needs and requests.’

‘Selmer’s tax team shows great availability and due care of its clients.’

‘We have used Selmer consistently over the last 20 years, during which our company has grown significantly. Selmer has been able to provide to-the-point advice that has helped us achieve this position. The lawyers at Selmer know us and our industry better than anyone.’

‘Sverre Hveding goes the extra mile for his clients, and communicates with speed and efficiency.’

‘We have always worked, and will always work, with Sverre Hveding. He is knowledgeable not only within tax, but also possesses good knowledge in financing, corporate and real estate law which allows him to see the overall picture and not get lost in tax details irrelevant for the business.’

‘Are Fagerhaug is a Swiss Army knife – he has expert answers and reasonable solutions to all issues that we have encountered. He is responsive, attentive to the client’s needs and always goes the extra mile to include thoughtful considerations on tax adjacent areas like corporate law, labor law and financing. Are’s advice was instrumental for the implementation of a new business model in Norway.’

Key clients


Scatec Innovation

Solør Bioenergi Group

Sparebank 1 SR-Bank


Foodora Norway





Statkraft SF

Statnett SF

Maritime & Merchant Bank


Alliance venture


Voss Of Norway

Braathen Eiendom

Stor-Oslo Eiendom

Hafslund Nett

Sparebankstiftelsen Hedmark

First House

Vorn Equipment

Lund Gruppen


BKW Energie


Bonita Shipping


Wikborg Rein

Wikborg Rein has ‘reliable and good expertise‘ in a variety of tax matters, and is particularly strong in tax litigation and tax issues relating to M&A transactions and real estate matters. Practice head Anders Myklebust is a tax and company law specialist and has ‘a very strong tax background and very good analytical skills’. Are Zachariassen specialises in issues relating to tax law, company law and stock exchange and securities legislation, while Kaare Andreas Shetelig has ‘enormous experience of both litigation and tax law’. Daniel Nygaard Nyberg, who focuses on tax, structuring and corporate matters, is also a key practitioner. Jarle Schelander and Harald Hauge joined the practice in early 2024 from Harboe & Co AS.

Practice head(s):

Anders Myklebust

Other key lawyers:

Are Zachariassen; Kaare Andreas Shetelig; Daniel Nygaard Nyberg; Jarle Schelander; Harald Hauge


‘Well-composed team, different skills and experience.’

‘Great service. Outstanding knowledge of different cross-border opportunities, structured way of communicating and drafting solutions.’

‘Reliable and good expertise.’

‘The firm covers all aspects that matter to our business within international shipping and energy markets.’

‘We use Wikborg primarily for litigation. The team we used, including Kaare Andreas Shetelig and Anders Myklebust, works seamlessly together, and with us as clients. Great cooperative skills.’

‘Lead litigation partner Kaare Shetelig has enormous experience of both litigation and tax law, and also a very high win rate. He has an absolutely fantastic ability to think quickly and solve problems as they arise in court. Great judgement and a “sixth sense” when analysing the judge’s behaviour, and when to press and when not to press witnesses.’

Anders Myklebust has a very strong tax background and very good analytical skills.

‘Are Zachariassen is always available and has an excellent way of simplifying difficult and complex tax issues and structures.’

Key clients

Telenor ASA

Norsk Hydro ASA

Mowi ASA

Gard AS

Elkem ASA

Norwegian Oil Taxation Office


Fornybar Norge (Renewables Norway)

Gram Car Carriers ASA


Lerøy Seafood ASA

Work highlights

  • Representing Telenor ASA in a major tax dispute with a successful outcome in the Court of Appeal.
  • Representing Norsk Hydro and Elkem before the Supreme Court in a dispute related to electricity tax.
  • Advising Telenor ASA on the carve out and sale of 30% of its fibre business.

Arntzen de Besche

Arntzen de Besche has a broad tax practice with cross-border capabilities, advising on matters involving corporate tax, VAT and petroleum tax elements; the group is also particularly experienced in tax issues relating to acquisitions and restructurings. The practice is co-led by international tax expert Eyvind Sandvik, who assists with tax treaties, acquisitions, restructurings and the establishment of incentive schemes for senior executives, and Rune Tjomsås Andersen, who has broad experience in transactions, disputes and regulatory work, particularly in the oil and gas, pharmaceuticals, aquaculture, shipping and technology sectors. Rudi Hamansen, who assists Norwegian and international clients with the tax aspects of reorganisations and acquisitions, particularly in the real estate space, is also a key practitioner.

Other key lawyers:

Rudi Hamansen

Key clients

Gassco AS

Lime Petroleum AS

Abbott Norge AS / Abbott Diagnostics Technologies AS

Edison International S.p.A



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

Fram Wind Solutions AS

INPEX Idemitsu Norge AS

GitHub Inc.

Foundry Digital

Frøy Rederi AS

Work highlights

  • Successfully advised Gassco AS on its tax treaty dispute with the Dutch tax authorities concerning the pipeline transport of gas produced on the Norwegian continental shelf.
  • Assisted Trollfjord AS and Andøy Energi Holding AS with their NOK7.5bn fibre business combination with the Nordkraft group.
  • Representing Frøy Rederi AS in its tonnage tax dispute with the Norwegian tax authorities.

CMS Kluge

CMS Kluge is ‘very knowledgeable‘ in a variety of tax related issues, with particular expertise in dispute resolution and transfer pricing work, as well as tax mandates in the technology, real estate, oil and gas, and energy sectors. Practice head Amund Noss is an experienced tax litigator and ‘extremely skilled in the art of presenting complex issues in an enlightening way’. The group also includes transfer pricing expert Oddleif Torvik, and Anders Heieren, who is a specialist in Norwegian and international tax law and ‘a go-to person for transfer pricing issues’. Alexander With, who joined from Deloitte Advokatfirma AS in November 2022, specialises in indirect tax and real estate work.

Practice head(s):

Amund Noss

Other key lawyers:

Oddleif Torvik; Anders Heieren; Alexander With


‘What we particularly appreciate is the firm’s personalised approach, ensuring that each client feels valued and understood. Our experience with CMS Kluge is not just transactional; it feels like a partnership.’

‘Always to the point, easy to work with and instantly responsive.’

‘Good and seamless co-operation. Excellent legal skills.’

‘Very knowledgeable, available and excellent service.’

‘Amund Noss is extremely skilled in the art of presenting complex issues in an enlightening way. He is always willing to listen to and value input from team members and clients.’

‘Anders Heieren is professional and has knowledge, focus and dedication.’

‘Anders Heieren is service minded and pleasant to work with. He has strong knowledge within our field of law.’

‘Anders Heieren is our “go-to” person for transfer pricing issues. Very experienced and very high transfer pricing technical knowledge. He is very responsive and provides an excellent service.’

Key clients

Drammen Helsepark

Fortis Petroleum Norway


Inmonitor (founder of Sportradar)


The Norwegian Tax Administration

Total E&P Norge

Advokatfirmaet Haavind AS

Advokatfirmaet Haavind AS has ‘expertise, engagement and profound knowledge of tax rules,‘ and is particularly strong in corporate tax and VAT advice. Practice head Espen Nordbø is a tax specialist with extensive knowledge in a wide range of tax issues, including corporate and international tax, as well as being ‘hands on and pleasant to work with’. The team also includes highly experienced tax litigator Goud Helge Homme Fjellheim, Celine Charlotte Holm-Salvesen, who focuses on corporate tax issues relating to transactions and corporate reorganisations, and VAT specialist Jacob Mjelde, who joined from Wiersholm in mid-2023.

Practice head(s):

Espen Nordbø

Other key lawyers:

Goud Helge Homme Fjellheim; Celine Charlotte Holm-Salvesen; Jacob Mjelde


‘I would highlight the expertise, engagement and profound knowledge of tax rules that allow them to properly evaluate any situation and provide solutions to any matter.’

‘Advokatfirmaet Haavind AS has a wide range of expertise. The good collaboration among different departments accelerates the process and allows them to give proper advice in a timely manner.’

‘It is always easy to get in touch with the lawyers in Haavind. They are good at informing about upcoming laws and changed practices. I find that they are commercial in their mindset and they always put the customer in focus.’

‘Haavind delivers high-quality professional work, and I  will continue to recommend Haavind. When I reach out to them, I find the team to be not only professional but also welcoming and pleasant. They are a high-end law firm, but still manage to have a down to earth attitude and are easy to talk to.’

‘Espen Nordbø is hands on and pleasant to work with.’

‘Espen Nordbø has a broad expertise, a good all rounder.’

‘The specific lawyer I worked with had a high degree of competence in his area, like others I have dealt with at Haavind, he was available for questions and feedback and for deliberation when needed. His understanding of decorum and human behaviour, which was also needed for this task, is also something that needs to be mentioned. All in all I was very satisfied with the work done.’

‘Espen Nordbø is quick to understand the problems, is careful and good at explaining the solutions to the problems. In addition, he is a jovial and pleasant lawyer.’

Key clients

BlackRock Inc

Telenor Group ASA

Teledyne Inc

Santander Consumer Bank AS

Eramet Group

Statskog SF

Nova Sea AS

Hafslund ECO

The Norwegian Seafood Federation

Indra Sistemas SA

Elkem ASA

Storebrand ASA

Norsk Hydro ASA

Acciona Ghella Joint Venture

Renewables Norway

The Norwegian Red Cross


Eolus Vind AB

Euclid Transactional

Bloomberg Inc

Takeda AS

Work highlights

  • Advised a Chinese listed tech company on the dissolution of its Norwegian intra-group financing company which operated through a Malta branch, covering issues under the US-Norway tax treaty, US-Malta tax treaty, attribution of income, transfer pricing, tax treatment of currency hedging, tax structuring of cash distributions Malta-Norway-Hong Kong, substance requirements, exposures related to potential changes in Norwegian tax law, and impact of ATAD-3 and other BEPS-measures.
  • Representing the Norwegian Red Cross in tax litigation against the State in a case concerning the delineation between tax-exempt non-profit activity and taxable business operation.
  • Advised Nova Sea AS on how to restructure its operations to adapt to a new tax regime.


SANDS advises on a broad range of tax issues, leveraging its cross-border capabilities on VAT and transfer pricing issues; it also has particular expertise in litigation and the fishing and aquaculture sectors. Leading the tax practice, Ulf Sørdal focuses on corporate transactions and ‘provides quality advice and other services related to transfer pricing‘. The group also includes Torgeir Fjeldskaar, who specialises in tax issues and litigation across a wide range of industries, and John Olav Auran, who is an expert in VAT and import and export duties.

Practice head(s):

Ulf Sørdal

Other key lawyers:

Torgeir Fjeldskaar; John Olav Auran


‘SANDS has a good team that delivers according to expectations. We clarify the scope in advance so that we can adapt the job to be done.’

‘They are very good at following up with the customers. They are good at using the house’s resources in their affairs.’

‘SANDS’ employees are very up-to-date on legislative changes and the latest court rulings.’

‘Ulf Sørdal provides quality advice and other services related to transfer pricing. Services are provided using a pragmatic approach well suited to our business’ needs. If issues arise in other jurisdictions, we are able to utilise professionals in his international network in a seamless way.’

‘We have used Torgeir Fjeldskaar over several years and we are very impressed by his ability to understand the case, find solutions, give us good advice and follow up on our cases.’

‘We have had the same primary attorney for many years who has gotten to know us and our business. By knowing us well, he adapts his advice and is a strategic partner.’

Key clients

Wilnor Governmental Services AS

Ytterstad Fiskeriselskap AS

Jets Vacuum AS

Stokke AS

Weyland AS

Advokatfirmaet Schjødt

The ‘highly skilled and very knowledgeable team‘ at Advokatfirmaet Schjødt assists Norwegian and international corporations and investors with inbound and outbound tax issues, and has particular expertise in tax litigation, corporate real estate work and petroleum taxes. Practice head Morten Platou specialises in national and international taxation, while Morten Sandli is praised as ‘unparalleled in the Norwegian market‘ in tax and corporate law, and Cecilie Amdahl has extensive experience in cross-border matters. The group also includes the ‘exceptionally knowledgeableHugo Matre, indirect tax expert Trond Larsen, and Jana Johnsen, who specialises in national and international tax.

Practice head(s):

Morten Platou

Other key lawyers:

Cecilie Amdahl; Hugo Matre; Trond Larsen; Jana Johnsen; Morten Sandli


‘Schjødt’s tax team goes beyond being just a “legal adviser” and is very much committed to our success. They drive projects forward with excellent capabilities within project management, combined with deep technical skills within their field and bring commercial insights to their advice. The team combines a very high level of expertise on complex tax matters with being easily accessible and having a proactive approach.’

‘In practice, I need a solid legal foundation coupled with an understanding of financial outcomes. I use Schjødt exclusively because they are also able to work with creative structures to address complexities, which mostly arise as a consequence of cross-border business setups.’

‘Efficient and good advice.’

‘Highly skilled and very knowledgeable team members.’

‘Morten Sandli is unparalleled in the Norwegian market, not only when it comes to tax but also in terms of the structuring of deals in transactions. Morten has that unique combination of a rock solid legal foundation coupled with financial understanding and creativity.’

‘Morten Sandli is a highly competent and complete tax lawyer, with a strong understanding of the overall business perspective. He shows excellent judgment and evaluation of risk, as well as having a practical approach to complex legal challenges.’

‘Hugo Matre is exceptionally knowledgeable.’

‘Cecilie Amdahl has a brilliant overview of our tax practice and approaches the problems and solutions based on what is 100% legal and correct for me as an owner and for the company. She has an extreme ability to overview what is right and best for both sides. Jana Johnsen, who is her deputy, is the efficient team worker who supports and has an important role on the team, handling many of the details.’

Key clients

Frontline Plc

Thoma Bravo

Aker BioMarine ASA

Cognite AS

Seetee AS

Entra ASA


Nykode Therapeutics ASA

Polaris Media ASA

Fredensborg AS

TietoEVRY Oyj


AF Gruppen ASA

Morrow Batteries ASA

Dolphin Drilling AS

Ocean Geoloop AS

Neptune Energy Norge AS

Aberdeen Asset Management

Oslo S Utvikling AS

Petrolia SE

Pellerin Holding AS

Stiansen Eiendom AS

Oslo Havn KF

Compass Group Norge AS

Canica AS

Havila Holding AS

Longships fond I

Gro Capital A/S

Work highlights

  • Advised Cermaq Group AS on the interpretation and tax assessments of the consequences of the resource rent tax, potential adaptions to the resource rent tax and implementing a major restructuring.
  • Advised Frontline PLC on the relocation from Bermuda to Cyprus and the tax structuring of the potential merger with Euronav NV.
  • Advised NHO Reiseliv on its third-party intervention in the landmark Ramme Gård case before the Supreme Court.

Advokatfirmaet Simonsen Vogt Wiig

Praised by clients as ‘very service minded, hands on and always solid and practical in its advice’, Advokatfirmaet Simonsen Vogt Wiig advises on a broad range of tax issues, particularly those relating to M&A and the structuring of transactions, and has specialist knowledge of petroleum taxation, VAT and international taxes. Practice head Fredrik Haberer Anfinsen is ‘a true asset to every client’ and is particularly experienced in investments and M&A projects in the renewable energy sector. Anette Fjeld, who is an expert in civil procedure and frequently assists national and international companies with tax, VAT and tax administration issues, is also a key practitioner.

Practice head(s):

Fredrik Haberer Anfinsen

Other key lawyers:

Anette Fjeld


‘Knowledge, experience, quality, good advice, flexible.’

‘Simonsen Vogt Wiig is very service minded, hands-on, and always solid and practical in its advice.’

‘I can highly recommend Fredrik Haberer Anfinsen. The advice given has been nothing but first class. He has a true understanding of the task at hand and the ability to deliver the advice in simple laymen terms is second to none. A true asset to every client.’

‘Gets to understand your business, highly knowledgeable and experienced, proactive, and effective.’

‘Shows a genuine interest in our business, and what’s best for us. Always available, and goes the extra mile.’

Key clients

Telenor Norge AS



Adelis Equity Partners



St1 Norge AS


Zwipe AS

FSN Capital

Stainless Tankers ASA

Malling og Co

Njord Securities AS

Telia Company

Prime Capital AG

Portal One

Grønt Punkt Norge AS

Two AS

Kingsrose Mining


Azets Norway Holding AS

Eidsiva Bredbånd AS

AP Ventures

Bank Norwegian

Work highlights

  • Acted successfully on behalf of Telenor Norge AS in a case before the Court of Appeal.
  • Represented Telia Company AB and Telia Norge AS as purchaser of 39% Fjordkraft Mobil AS, a new joint venture company with Fjordkraft AS (wholly owned by Elmera Group ASA) as holder of the remaining 61%.

Brækhus Advokatfirma AS

The tax practice at Brækhus Advokatfirma AS has ‘a wealth of experience‘ in a variety of tax issues, and is particularly strong in indirect tax and international advisory work in the renewables, digital economy and construction sectors. Practice head Nils Eriksen is an international indirect tax specialist, and Antonio Holstad and Torbjørn Stokke both specialise in individual income tax and global mobility mandates. The group also includes Toralv Follestad, who leads the corporate tax and tax litigation teams, Maren Mikkelsen, who is a national and international VAT and customs specialist, and international personal tax expert Hjørdis Larsen.

Practice head(s):

Nils Eriksen

Other key lawyers:

Antonio Holstad; Torbjørn Stokke; Toralv Follestad; Maren Mikkelsen; Hjørdis Larsen


‘Knowledgeable staff with a wealth of experience.’

‘Efficient, reliable, competent.’

‘Very experienced and effective advice on various taxes and sales taxes.’

‘Torbjørn Stokke is recommended.’

Key clients

Norsk Edelmetall AS


Aker Solutions




Fred. Olsen & CO




Norwegian Business School BI

Vysus Group


Breen capital (trading) Ireland limited

Bifrost og Draupne AS

LELY Services B.V.

Work highlights

  • Assisting Aker Solutions with global mobility and individual income tax in several jurisdictions, including tax return filing for employees, appeals, payroll reporting, compliance and social security reporting.
  • Acting for Norsk Edelmetall in a VAT and Customs Controversy case.

Bull & Co Advokatfirma AS

Bull & Co Advokatfirma AS' practice ‘always delivers‘ and advises on tax issues in the construction, aquaculture, real estate, technology and energy sectors. Leading the practice, Einar Heiberg is a seasoned litigator who specialises in general corporate tax, tax controversies and transactional tax work. The group also includes ‘brilliant tax lawyerJan Martin Fjellestad, who focuses on transactional tax and general corporate tax mandates, and the ‘thorough, technical and commercialMorten Fjermeros, who advises on general corporate taxes, tax controversies and indirect tax work, particularly in the energy and real estate sectors.

Practice head(s):

Einar Heiberg

Other key lawyers:

Jan Martin Fjellestad; Morten Fjermeros


‘The Bull & Co tax team is great, knowledgeable, thorough and creative. The advice is very clear, and the team has very strong analytical skills. Extremely client service focused. This is a tax group that always delivers.’

‘Very good at solving practical tax issues. Customer intimacy is a key word.’

‘Solution-oriented and always available.’

‘Straightforward and efficient.’

‘One-stop shop, a law firm that prioritises the customer and can put together the expertise that ensures success in our transactions.’

‘Works 24/7 to ensure the customer’s success.’

‘Morten Fjermeros is thorough, technical and commercial. He’s a highly regarded and experienced tax lawyer.’

‘Jan Fjellestad is a brilliant tax lawyer, one of the best. He’s practical, incredibly knowledgeable and has a really good head for the economics of deals. He provides excellent client service and is able to clearly explain technical tax issues.’

Key clients

Arkon Energy PTY

BA5 Invest


Fasadgruppen Norden

Kudos Eiendom

Myrdahl & Sveen

Schibsted Tillväxtmedier

Transtema Group

Øksheim R

Work highlights

  • Represented Kudos Eiendom in a court case regarding property tax issues resulting in a key victory for the real estate industry.
  • Assisted Australia-based Arkon Energy with the acquisition of cryptocurrency mining facility Hydrokraft AS and with the subsequent financing agreement.
  • Assisted Sweden-based Transtema with its acquisition of UBConnect AS.

DLA Piper

The team at DLA Piper has extensive experience in handling tax considerations in relation to corporate and capital market transactions. Practice head Jonas Aartun is a tax specialist who focuses on corporate tax, transfer pricing issues, financial instruments and international tax treaties. The group also includes corporate expert Preben Aas, who assists with tax issues relating to transactions both for individuals and corporations, and Ingvar Gjedrem, who joined the team in May 2023 from Advokatfirmaet PricewaterhouseCoopers AS.

Practice head(s):

Jonas Aartun

Other key lawyers:

Preben Aas; Ingvar Gjedrem

Key clients

Azrieli Group

Skanska Group

IK Gruppen

Quasar Data Center

Volkswagen Møller Bilfinans

Falck Renewables

Cloudberry Clean Energy

Marti AG

First Mover Group

Gasmann Eiendom



Compass Group

Betonmast Eiendom

OmniVision Technologies Inc.

SkeidarLiving Group


Northern Green Hydro

Work highlights

  • Advising Centennial on a complex tax matter involving tax losses carried forward of NOK160m in one of its subsidiaries, Vyke AS, which is engaged in VoIP business. The Norwegian tax authorities had denied the losses based on statutory anti-avoidance rules, resulting in tax litigation in Oslo Appeal Court.
  • Advising Green Mountain on a range of complex tax issues, including the assessment of group structure and capitalisation of group companies.
  • Advising Northern Green Hydro BV, a new set up with experienced international data center investors, on establishing a new High Performance Computing (HPC) centre in Norway, including advice on optimising the company structure, as well as comprehensive guidance on all tax, VAT, and customs matters related to the project.

Advokatfirmaet Grette AS

The tax group at Advokatfirmaet Grette AS acts for a variety of Norwegian and global companies on a broad spectrum of tax issues including VAT work, cross-border transactions, reporting obligations and tax litigation. Kari-Ann Mosti leads the indirect tax group, while Anders Nordli is the key contact for corporate tax mandates.

Practice head(s):

Kari-Ann Mosti; Anders Nordli

Other key lawyers:

Mia Beckholt

Key clients

The Norwegian Parliament

Construction City Eiendom AS

Pangea Property Partners AS

Drammensregionens Interkommunale Havnevesen (Drammen Port Authority)

Selvaag Group

Momek group

Algeco Norway AS/Algeco group

Lefdal Holding AS

Thomsen Holding AS

EnBW Energie Baden-Württemberg AG

Mr Pukk Eiendom AS

Floberg Holding AS

Work highlights

  • Advising Construction City Eiendom AS on a huge real estate development undertaking, providing tax advice and assisting with the implementation of intercompany transactions.
  • Advised Pangea Property Partners on VAT in connection with transactions and various VAT and tax issues, including intercompany service agreements.
  • Advised real estate company, Torggata 18 AS, on VAT deduction and optimisation of pro-rata keys for VAT deduction, VAT adjustment regulation, as well as distribution of costs between maintenance/investments for tax purposes.

Ræder Bing

Ræder Bing fields ‘an experienced and knowledgeable tax team‘, which advises on the full range of tax issues. Practice head Anne Gro Enger assists with real estate transactions and is also an expert in petroleum tax. The group also includes ‘highly qualified and efficient‘ tax specialist Tone Kaarbø, who has expert knowledge on the tax rules for hydroelectric power; tax litigator Geir Even Asplin, who works with structuring ownership interests and businesses; and Jørgen Bull, who joined the firm in February 2023 and is praised by clients as ‘one of the most competent and experienced lawyers within the field of VAT and real estate‘. Celine Scheel, who assists with tax issues related to transactions, is also a key contact.

Practice head(s):

Anne Gro Enger

Other key lawyers:

Tone Kaarbø; Geir Even Asplin; Jørgen Bull; Celine Scheel


‘Ræder Bing has an experienced and knowledgeable tax team. The team has depth and breadth, and they adjust the level of expertise needed to solve the legal issue. The lawyers have different backgrounds, and the team therefore has a holistic view to understanding important adjoining legal areas and ensures that financial, commercial and legal matters are covered when advising on tax related issues. They provide clear practical advice.’

‘We have had assistance from the Ræder Bing team on questions regarding tax for expats. The team is very highly qualified in both national tax and cross-border tax questions. They are highly efficient and respond promptly.’

‘Good team that cooperates very well.’

‘In-depth knowledge, very committed in getting to know the client.’

‘Tone Kaarbø and Celine Scheel are experienced tax practitioners, solution oriented, easy to work with and respond quickly. They provided sound legal, strategic and commercial advice.’

‘I would specifically recommend Tone Kaarbø who is highly qualified and efficient.’

‘Jørgen Bull is one of the most competent and experienced lawyers within the field of VAT and real estate. He has deep knowledge of all VAT issues relating to real estate and has the gift of being able to provide exact advice without too many reservations. Very easy to cooperate with and his communication skills are first class.’

Key clients

Gill Gruppen AS

Eckbos Legat

SKB Eiendom AS

Dolphitech AS

Purity IT AS

Oso Hotwater AS

Fiskum Næringspark AS


Thin Film Electronics ASA/ Ensurge Micropower

TT Micro AS

Work highlights

  • Assisted Gill Gruppen with tax and corporate law matters in relation to its joint venture with Sojitz Corporation, which acquired 49% of the shares in the Norwegian autocar distributor Pongo.
  • Advising NCC Industry on corporate, tax and VAT issues.