Advokatfirmaet Bull AS advises clients on a wide range of tax matters across the finance, logistics, and trade sectors. The practice is led by Einar Heiberg and Jan Martin Fjellestad, and Heiberg brings expertise in tax controversy, transactional tax, and indirect tax. The team is further strengthened by the arrival of Tone Reinertsen in September 2025, a specialist in global mobility and international tax.
Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘The team is technically strong and commercially minded. It can navigate through complex issues and distil them into straightforward matters.’
  • ‘Jan Martin Fjellestad handles the tax issues regarding transactions and company law. Jan Martin Fjellestad is great to work with. He’s responsive, spots details, adds value, and explains complex issues with ease.'
  • ‘The practice stands out through its exceptional depth of expertise and the ability to combine legal knowledge with strong commercial understanding. Clients can expect advice that not only addresses the legal aspects of a matter but also provides valuable strategic and operational insight. A key differentiator is the team’s ability to act as a true sparring partner, bringing clarity, perspective, and innovative solutions to complex issues.'
  • ‘Einar Heiberg stands out as an exceptionally competent advisor, not only within his legal field but also with a strong understanding of business operations more broadly. His ability to combine deep legal knowledge with commercial awareness makes him a highly valued partner in complex matters. What differentiates him from competitors is his solutions-oriented mindset and his capacity to approach demanding challenges with both strategic foresight and practical guidance. He consistently delivers advice that is not only thorough and accurate but also tailored to achieve tangible results.'
  • ‘The team at Bull possesses what is likely the most comprehensive and in-depth expertise in our industry, transport and logistics. This knowledge has been critical to the success of our business. In addition, Bull has a wide range of specialists in other fields, enabling us to receive highly qualified advice whenever we need deeper insights into areas that are important to our operations.’
  • ‘The contacts we work with build their cases thoroughly, giving us clarity on the way forward and allowing us to plan according to progress. We also experience that our contacts take the time to understand our company and our industry, and we find them to be genuinely interested and engaged.’

Key clients

  • Emem Eiendom AS
  • Markhus Holdco AS
  • Aspida Forsikring AS
  • Ljm AS
  • Dreamline Yacht AS
  • Øksheim R AS
  • Norboat AS
  • Nscale
  • Kuehne + Nagel AS
  • Norcar AS
  • Edelfisk AS

Work highlights

Advised Nscale AS in connection with the conclusion of an advanced and complicated joint venture agreement valued at NOK 10 billion between Nscale and Aker in connection with electricity supplies to AI in northern Norway.
Represented LJM AS, owned by AF Gruppen's founder, billionaire Leif Jørgen Moger, in several cases related to various projects LJM has invested in.
Provided extensive contract work for Kuehne + Nagel AS, including customs assignments and the development of new standard contracts for the company.
Practice head

Einar Heiberg

Other key lawyers

Jan Martin Fjellestad; Tone Reinertsen