Leading Associates

Tax in Norway

BAHR

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.

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 adviserDaniel 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 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.

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 ‘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.

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.

Responsables de la pratique:

Eyvind Sandvik; Rune Tjomsås Andersen


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 knowledgeableHugo 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 lawyerJan 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.