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

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

Norway > Tax Tier 1

KPMG Law Advokatfirma AS, Norway‘s ‘proactive‘ team ‘combines excellent tax and industry knowledge with dedicated professionals‘. The full-service practice has an excellent track record in advising a solid client roster of technology, real estate, finance, aquaculture, oil and gas, offshore and energy companies on the whole spectrum of direct and indirect tax work. Managing partner Cathrine Bjerke Dalheim specialises in cross-border employment tax matters, and Per Daniel Nyberg excels in international corporate tax and transfer pricing work, while Oddgeir Kjørsvik is a key contact for indirect tax issues. Other key practitioners include tax litigation expert Anders H. Liland; Thor Leegaard, who handles M&A-related tax matters; and Pål-Martin Schreiner, who regularly acts for pharmaceuticals, energy, infrastructure and offshore companies. Jan Samuelsen retired from the practice in May 2022.

Practice head(s):

Cathrine Bjerke Dalheim; Per Daniel Nyberg; Oddgeir Kjørsvik; Per Tor Kraby Lock


‘Proactive and very good knowledge about the financial sector.’

Key clients

Frontline Ltd

Centrica plc/Spirit Energy

Bergans Fritid AS

RSV Invest AS



Work highlights

  • Assisting Frontline with the tax aspects of its announced potential stock-for-stock combination with Euronav.
  • Assisted real estate company RSV Invest with the tax and VAT aspects of its NOK1.35bn portfolio sale to Carucel Eiendom AS.

Norway > Regulatory, compliance and investigations Tier 3

KPMG Law Advokatfirma AS, Norway’s team advises clients in relation to a range of issues, including anti-corruption work, anti-money laundering matters, whistleblowing mandates, sanctions, and human rights work, among others. The group also assists with compliance risk assessments, policy developments and sanctions assessments. Tor Henning Rustan Knudsen handles a number of compliance issues, notably the implementation of compliance programs, corporate investigations of red flag incidents, and M&A compliance work. Erik Arvnes and Jan Erik Gran Olsen also lead the team.

Practice head(s):

Tor Henning Rustan Knudsen; Erik Arvnes; Jan Erik Gran Olsen

Other key lawyers:

Erik Davidsen


‘KPMG did a very good job for us in a very demanding period.’

‘Thorough, sympathetic, followed up well and was always available.’

‘Fast response to an urgent matter. Practical approach. Easy to communicate with.’

Key clients

Bane NOR


Aker ASA

Aker Energy AS


Ruter AS

Oslo kommune

Work highlights

  • Advised and investigated OBOS BBL due to a question of possible corruption or conflict of interest related to a real estate sale where OBOS sold houses to a rental investor.
  • Provided Statkraft, under a frame agreement, compliance analysis globally related to new compliance regulations as well as assistance in compliance related investigations.
  • Providing a whistleblowing service to Bane NOR.

The firm

KPMG Law Advokatfirma AS was established in 1996 as an independent law firm and a member of the KPMG international network of member firms. The firm has more than 100 legal professionals, including 22 partners. KPMG Law Advokatfirma offers a wide range of tax and legal services, and assists companies manage the complexities of international business.

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

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

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

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

Main areas of practice

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

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

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

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

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

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

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

Other offices

  • Bergen
  • Bodø
  • Sandefjord
  • Stavanger
  • Tromsø
  • Trondheim
Global Mobility Services Per Tore Kraby
Global Transfer Pricing Services Svein G.
International Corporate Tax Thor
Deals Advisory, M&A Tax Fredrik
Global Indirect Tax Services Oddgeir Kjø
Global Compliance Management Services Erik Hillestad
Immigration Services Per Tore Kraby
Financial Services Thor
Tax Transformation Per Daniel
Energy & Natural Resources Tax Per Daniel
Tax Technology Jan Ove
Dispute Resolution Tor Henning Rustan
Legal Services Tor Henning Rustan
M&A Andreas
Erik Hillestad Aas photoMr Erik Hillestad AasAttorney-at-law/Partner Erik Hillestad Aas is head of Global Compliance Management Services (GCMS)…
Torbjørn Amundsen photoMr Torbjørn AmundsenPartner Torbjørn Amundsen is responsible for KPMG’s “Foreign Business Services” which offers…
Svein G. Andresen photoMr Svein G. AndresenAttorney-at-law/Partner Svein G. Andresen has been with KPMG for 22 years and…
Gjertrud H. Behringer photoMrs Gjertrud H. BehringerAttorney-at-law/Partner Gjertrud H. Behringer has been working in the Global Mobility Service…
Cathrine Bjerke Dalheim photoMrs Cathrine Bjerke DalheimAttorney-at-law/Partner Cathrine Bjerke Dalheim is the Head of Global Mobility Services in…
Jan Ove Fredlund photoMr Jan Ove FredlundAttorney-at-law/Partner Jan Ove Fredlund has extensive experience in giving advice to both…
Oddgeir Kjørsvik photoMr Oddgeir KjørsvikAttorney-at-law/Partner Oddgeir Kjørsvik specializes in national and international VAT, advising both national…
Tor Henning Rustan Knudsen photoMr Tor Henning Rustan Knudsen
Thor Leegaard photoMr Thor LeegaardAttorney-at-law/Partner Thor Leegaard is part of the corporate tax department and covers…
Pedro S. Leite photoMr Pedro S. LeitePedro S. Leite is an Attorney-at-law and Partner in KPMG. He also…
Anders H. Liland photoMr Anders H. LilandAnders H. Liland, Attorney-at-law/Partner, has been partner since 1993. He specializes in…
Per Tore Kraby Lock photoMr Per Tore Kraby LockAttorney-at-law/Partner Per Tore Kraby Lock has experience from working with clients from…
Tonje Christin Norrvall photoMrs Tonje Christin NorrvallAttorney-at-law/Partner Tonje Christin Norrvall has extensive experience in international taxation and social…
Per Daniel Nyberg photoMr Per Daniel NybergAttorney-at-law/Partner Per Daniel Nyberg is head of Corporate Tax Services in Norway.…
Pål-Martin Schreiner photoMr Pål-Martin SchreinerPartner/Attorney-at-law Pål-Martin Schreiner is specialized within the following areas: International and domestic…
Andreas Wulff photoMr Andreas WulffPartner/Attorney-at-law Andreas Wulff is specialized within the following areas: Mergers and acquisitions…
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KPMG international network

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

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

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

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

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

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

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

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

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

  • Tax