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 litigator‘ Simen 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.
Tax in Norway
BAHR
Responsables de la pratique:
Joachim Bjerke
Autres avocats clés:
Anne Sofie Bjørkholt; Jan Jansen; Simen Skjold Søgaard; Peter Hammerich; Camilla Jøtun; Helge Olav Bugge; Camilla Hammer Solheim; Nils Flesland Bull; Knut Ekern
Les références
‘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. ’
Principaux clients
Aker BP
Shell
Awilhelmsen
HitecVision
Equinor
Argentum
Norvestor
Explore Equity
DNB Scandinavian Property Fund
Equip Capital
UNION
Vår Energi ASA
Principaux dossiers
- 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 adviser‘ Daniel Herde, who is a business tax specialist, is also a key practitioner.
Responsables de la pratique:
Henriette Holmen; Audun Frøland; Rolf Saastad; Wensing Li; Hans Martin Jørgensen; Stig Sperre
Autres avocats clés:
Daniel Herde
Les références
‘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.’
Principaux clients
Orkla ASA
Keystone Academic Solutions AS
Strawberry Forever AS
B2 Holding ASA
Kinland AS
Link Mobility ASA
Keystone Academic Solutions AS
Principaux dossiers
- 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 knowledgeable‘ Svein 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.
Responsables de la pratique:
Cathrine Bjerke Dalheim; Pål-Martin Schreiner; Per Tore Kraby Lock
Autres avocats clés:
Svein G. Andresen; Anders K. Ekern; Jan Erik Greni; Thor Leegaard
Les références
‘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.’
Principaux clients
The drilling company of 1972 (formerly named Maersk Drilling)
Centrica plc/Spirit Energy
Brookfield
Nordisk Renting AS / NatWest
RSV Invest AS
CGG
Midsona
Sjømat Norge
Principaux dossiers
- 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 ‘excellent‘ Finn 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.
Responsables de la pratique:
Marius Holm Rynning
Autres avocats clés:
Finn Backer-Grøndahl; Ståle R Kristiansen; Espen Ommedal; Bjørn Christian Lilletvedt Tovsen
Les références
‘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. ’
Principaux clients
Fresenius Kabi
Equinor
Statkraft
TGS NOPEC Geophysical Company ASA
Alcoa Corporation Inc
Storebrand
DNB
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
Principaux dossiers
- 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
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.
Responsables de la pratique:
Andreas Bullen
Autres avocats clés:
Bettina Banoun; Nicolay Vold; Morten Goller; Håkon Marius Mørch; Erling Selen
Les références
‘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.’
Principaux clients
Ramme Eiendom Petter Olsen
Equinor Energy AS
Equinor ASA
DNB Bank ASA
Kistefos
Orion Resource Partners (USA) LP
Telenor Mobile Holding AS
SATS ASA
Elopak ASA
Wilhelmsen
Aktieselskabet Saudefaldene
PGNiG Upstream Norway AS
Principaux dossiers
- 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.
Responsables de la pratique:
Øystein Arff Gulseth
Autres avocats clés:
Per Oskar Tobiassen; Hanne Skaarberg Holen; Gjert Melsom; Njaal Arne Høyland; Agnete Haugerud; Gunvor Aakvik
Principaux clients
Bo Coliving AS
Aker ASA and the Aker Group
Norwegian Air Shuttle ASA
Sky Mavis Pte Ltd
Crown LNG AS
Ferd AS
BEWI ASA
Olav Thon Gruppen
Scatec ASA
Norse Atlantic ASA
Storebrand ASA
Principaux dossiers
- 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.
Responsables de la pratique:
Lars Helge Aasen
Autres avocats clés:
Eivind Falck-Ytter; Ståle Wangen; Pål Heggernes; Marit Barth; Hilde Thorstad; Espen Qvist; Stine Thoresen
Les références
‘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.’
Principaux clients
Yara
DNV
EQT
Nordic Capital
Norvestor
Höegh LNG
Transocean
Equinor ASA
Altor Equity Partners
Verdane Capital
Principaux dossiers
- 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
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.
Responsables de la pratique:
Sverre Hveding
Autres avocats clés:
Einar Bakko; Bård Ivar Koppang; Are Fagerhaug
Les références
‘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.’
Principaux clients
Orkla
Scatec Innovation
Solør Bioenergi Group
Sparebank 1 SR-Bank
Mnemonic
Foodora Norway
Unacast
Reetec
Trescal
CityCon
Statkraft SF
Statnett SF
Maritime & Merchant Bank
Borregaard
Alliance venture
Selvaag
Voss Of Norway
Braathen Eiendom
Stor-Oslo Eiendom
Hafslund Nett
Sparebankstiftelsen Hedmark
First House
Vorn Equipment
Lund Gruppen
CD&R
BKW Energie
Rebaioli
Bonita Shipping
Orkla
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.
Responsables de la pratique:
Anders Myklebust
Autres avocats clés:
Are Zachariassen; Kaare Andreas Shetelig; Daniel Nygaard Nyberg; Jarle Schelander; Harald Hauge
Les références
‘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.’
Principaux clients
Telenor ASA
Norsk Hydro ASA
Mowi ASA
Gard AS
Elkem ASA
Norwegian Oil Taxation Office
KKR
Fornybar Norge (Renewables Norway)
Gram Car Carriers ASA
NRP AS
Lerøy Seafood ASA
Principaux dossiers
- 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.
Autres avocats clés:
Rudi Hamansen
Principaux clients
Gassco AS
Lime Petroleum AS
Abbott Norge AS / Abbott Diagnostics Technologies AS
Edison International S.p.A
TrønderEnergi
NTS ASA
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
Principaux dossiers
- 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.
Responsables de la pratique:
Amund Noss
Autres avocats clés:
Oddleif Torvik; Anders Heieren; Alexander With
Les références
‘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.’
Principaux clients
Drammen Helsepark
Fortis Petroleum Norway
Gjensidigestiftelsen
Inmonitor (founder of Sportradar)
NO-UK Com
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.
Responsables de la pratique:
Espen Nordbø
Autres avocats clés:
Goud Helge Homme Fjellheim; Celine Charlotte Holm-Salvesen; Jacob Mjelde
Les références
‘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.’
Principaux 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
SICK AG
Eolus Vind AB
Euclid Transactional
Bloomberg Inc
Takeda AS
Principaux dossiers
- 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
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.
Responsables de la pratique:
Ulf Sørdal
Autres avocats clés:
Torgeir Fjeldskaar; John Olav Auran
Les références
‘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.’
Principaux 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 knowledgeable‘ Hugo Matre, indirect tax expert Trond Larsen, and Jana Johnsen, who specialises in national and international tax.
Responsables de la pratique:
Morten Platou
Autres avocats clés:
Cecilie Amdahl; Hugo Matre; Trond Larsen; Jana Johnsen; Morten Sandli
Les références
‘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.’
Principaux clients
Frontline Plc
Thoma Bravo
Aker BioMarine ASA
Cognite AS
Seetee AS
Entra ASA
Schlumberger
Nykode Therapeutics ASA
Polaris Media ASA
Fredensborg AS
TietoEVRY Oyj
PROSAFE SE
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
Principaux dossiers
- 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.
Responsables de la pratique:
Fredrik Haberer Anfinsen
Autres avocats clés:
Anette Fjeld
Les références
‘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.’
Principaux clients
Telenor Norge AS
Enode
Kosli
Adelis Equity Partners
Tibber
Coop
St1 Norge AS
Litorina
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
Vestas
Azets Norway Holding AS
Eidsiva Bredbånd AS
AP Ventures
Bank Norwegian
Principaux dossiers
- 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.
Responsables de la pratique:
Nils Eriksen
Autres avocats clés:
Antonio Holstad; Torbjørn Stokke; Toralv Follestad; Maren Mikkelsen; Hjørdis Larsen
Les références
‘Knowledgeable staff with a wealth of experience.’
‘Efficient, reliable, competent.’
‘Very experienced and effective advice on various taxes and sales taxes.’
Principaux clients
Norsk Edelmetall AS
Mammoet
Aker Solutions
Yinson
BMS A/S
Nasdaq
Fred. Olsen & CO
Agilyx
DHL
Ruukki
Norwegian Business School BI
Vysus Group
Paltalk
Breen capital (trading) Ireland limited
Bifrost og Draupne AS
LELY Services B.V.
Principaux dossiers
- 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 lawyer‘ Jan Martin Fjellestad, who focuses on transactional tax and general corporate tax mandates.
Responsables de la pratique:
Einar Heiberg
Autres avocats clés:
Jan Martin Fjellestad
Les références
‘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.’
Principaux clients
Arkon Energy PTY
BA5 Invest
Evercom
Fasadgruppen Norden
Kudos Eiendom
Myrdahl & Sveen
Schibsted Tillväxtmedier
Transtema Group
Øksheim R
Principaux dossiers
- 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.
Responsables de la pratique:
Jonas Aartun
Autres avocats clés:
Preben Aas; Ingvar Gjedrem
Principaux 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
AIG
Euclid
Compass Group
Betonmast Eiendom
OmniVision Technologies Inc.
SkeidarLiving Group
Univid
Northern Green Hydro
Principaux dossiers
- 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.
Responsables de la pratique:
Kari-Ann Mosti; Anders Nordli
Autres avocats clés:
Mia Beckholt
Principaux 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
Principaux dossiers
- 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.
Responsables de la pratique:
Anne Gro Enger
Autres avocats clés:
Tone Kaarbø; Geir Even Asplin; Jørgen Bull; Celine Scheel
Les références
‘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.’
Principaux clients
Gill Gruppen AS
Eckbos Legat
SKB Eiendom AS
Dolphitech AS
Purity IT AS
Oso Hotwater AS
Fiskum Næringspark AS
IDEX ASA
Thin Film Electronics ASA/ Ensurge Micropower
TT Micro AS
Principaux dossiers
- 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.