Mr Thor Leegaard > KPMG Law Advokatfirma AS, Norway > Oslo, Norway > Lawyer Profile

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

Work Department

Corporate Tax


Attorney-at-law/Partner Thor Leegaard is part of the corporate tax department and covers all areas of international and corporate tax law as well as European law issues connected to taxation.

Thor has extensive M&A experience, and has successfully managed significant tax and transfer pricing controversies with the tax authorities. He has litigation experience both, from Norwegian courts and the EFTA Court of Justice.


2007 – Present day: Attorney-at-law/Partner, KPMG Law Advokatfirma AS
2002 – 2007: Attorney-at-law, KPMG Law Advokatfirma AS
2001 – 2002: Country Tax Researcher, International Bureau of Fiscal Documentation, UK and Ireland tax research
1994 – 2001: Tax Inspector, Oslo Tax Office




Norwegian Bar Association


Candidate of Jurisprudence, University of Bergen (1994)
The London School of Economics and Political Science (LSE), LLM Tax (2000)

Lawyer Rankings

Norway > Tax

(Leading individuals)

Thor LeegaardKPMG Law Advokatfirma AS, Norway

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.