Norway

Arntzen de Besche is a leading Norwegian business law firms, whose tax department is specialised in large cross-border M&A and restructuring matters, as well as offering expertise in tax disputes. The team focusses its expertise on assisting clients within the shipping, oil and gas, real estate, and financial sectors. It is jointly led by partners Eyvind Sandvik and Rune Tjomsås Andersen.

The firm advised Gassco in a dispute with the Dutch tax authorities, pertaining to tax treaty issues and the Law of the Seas Convention. It also acted for Emilsen Rederi AS regarding the Norwegian Tonnage tax regime.

Client feedback

“Deep insight and relevant experience in international tax law. Responsive, efficient and practical advice.”

“Knowledge of the tax code, and seeking solutions to tax issues.”

BAHR is widely recognised as a leading firm for all areas of corporate taxation. Joachim Bjerke is head of the tax department. It specialises in energy, private equity, real estate, and shipping. Repute for transaction structuring and litigation also gains market plaudits. Partner Peter Hammerich leads the Asset Management and Private Equity practice. Fellow partners include Anne Sofie Bjørkholt and Camilla Jøtun.

The firm assisted Aker BP in its acquisition of Lundin’s energy business in Norway, including transaction and post-closing restructuring tax implications. It also Norske Shell in a dispute regarding the deduction of VAT on movable housing units.

Partner Simen Skjold Søgaard joined the practice in April 2022.

Client feedback

“Up-to-date tax lawyers with broad expertise.”

“High quality.”

“Good, but small team with large real estate department.”

“Good individuals and good cooperating skills.”

“Very good knowledge about Norwegian laws and they have good relationship with relevant legal advisers in the Nordics and UK. High service level."

“In depth analysis and clear recommendations.”

“The team we are working with at Bahr, headed by Joachim Bjerke, is impressive in their knowledge of the actual legal aspects, and the lawyers at Bahr also has extensive understanding of other aspects like e.g capital market understanding, and adjacent legal questions. Joachim Bjerke is one of the top tax lawyers in Norway, combined with an excellent business understanding. He is extremely service minded and quick to respond, and also very solution oriented. Joachim is very easy to cooperate with.”

Brækhus has an established tax practice comprising sixteen practitioners. Indirect tax is a pronounced specialism for advisory work across renewables, construction, financial services, and digitisation. Indirect tax is led by partner Nils Eriksen. Senior lawyer Maren Mathilde Mikkelsen is a reputed practitioner in this discipline.

The firm advised Mammoet on VAT litigation with the Norwegian Tax Authority.  It also acted for a client in a landmark customs case before the Tax Appeal Board.

Partner Torbjørn Stokke joined the firm in April 2022 from PwC. Associate partner Line Katinka Juuhl arrived in January 2023.

Client feedback

“They are competent, polite and very professional in their service. They are quick to respond to questions and their work is always on time.”

“Very knowledgeable on subject matter. Very responsive to emails and requests for support/guidance.”

“Complete knowledge of various types of taxation.”

“Wide experience in taxation issues.”

Bull & Co is a versatile full-service firm with peer review endorsement. The firm advises on M&A transactions, commercial real estate, and technology with orientation in the audit and accountancy sectors. Partner Einar Heiberg is practice head. Transaction specialist Jan Martin Fjellestad and VAT expert Morten Fjermeros are notable fellow partners.

The firm assisted Arkon Energy, with the acquisition of cryptocurrency mining facility Hydrokraft AS. It also acted for Fasadgruppen with subsidiary acquisitions during a reorganisation phase.

Deloitte Norway is a full-service law firm with a cross-border complement of advisory services. Practitioners deliver M&A transactions, indirect tax, transfer pricing and tax controversy. The decorated team provides counsel to companies under the OBX-index of the Oslo Stock Exchange. Managing partner is Audun Frøland. Controversy specialist Hans Martin Jørgensen, indirect expert Lars Erik Norborg and transactions practitioner Henriette Holmen are key contacts.

The firm advised Schlumberger on M&A transaction services, pertaining to a new joint venture with Aker Solutions and Subsea 7. It also acted for Orkla ASA in the establishment of a share purchase agreement.

Client feedback

“Very skilled, professional, easy to work with.”

DLA Piper has a large Nordic function for corporate tax instructions. VAT, transactions, and controversy for domestic and cross-border engagements. W&I insurance is a niche service speciality. Technology, financial services, and renewable energy are core sectors. Practice head is Jonas Aartun, in collaboration with fellow partners Preben Aas and associate Ole Kristian Grime.

The firm advised Centennial on corporate acquisitions and carried subsidiary tax losses. It also acted for Northern Green Hydro BV in structuring and customs counsel.

EY is one of Norway’s largest practices with more than 261 practitioners, 27 partners and 83 lawyers. It provides corporate counsel, business tax services, transaction tax, transfer pricing, human capital tax, indirect tax, and VAT compliance. The firm is headed by partner Øystein Arff Gulseth. Partner Gjert Melsom is a renowned blockchain specialist, while partner Maris Leivestad is a renowned transfer pricing specialist.

The firm acted for a food wholesaler in VAT controversy and restructured a maritime company to mitigate capital gains tax risk.

Associate partner Axel Nikolai Naustdal Cooper joined the practice in June 2022. Outgoing associate partners Elin Backer-Grøndah, Sigurd Garmann Tuntland and Anna B. Scapa Passalacqua departed in 2022.

Client feedback

“They are very knowledgeable and good at arguing against the municipality so that we are often successful in our property tax appeals.”

“Pragmatic and hands-on approach to the issues at hand. They are very skilled at breaking down complex issues into easily understandable actions.”

“High on understanding and knowledge. Great design on TP documents.”

“Easy to understand files.”

“Quick feedback, profesionally skilled, broad expertise, solution orientated.”

PwC is widely recognised as the largest private tax firm in Norway. It has dedicated expertise in petroleum tax, energy tax and oil and gas taxation, as well as corporate restructurings and M&A deals. It operates in eight cities across the country with a versatile international network. Senior practitioners are Ståle Wangen, Espen Qvist and lawyer Kjetil Vinnes Raknerud. Partner Eivind Faafeng Falck-Ytter is an eminent transfer pricing specialist.

The firm assisted Summa Equity AB with tax and VAT due diligence structuring in a €138.5m transaction. It also acted for offshore energy firms in transfer pricing Advanced Pricing Agreements.

Directors Anders Mauritzen Midtbøe, Øyvind Haaland, Ola Thuen Neergaard and Petra Windgätter joined the firm.

Client feedback

“Good compentence. Good global network.”

“My working relationship with PwC is built on trust, open communication, and a shared dedication to excellence. Their approachability and ease of communication make collaborating with them seamless and highly effective. PwC are not only knowledgeable but also easy to talk to, fostering a strong partnership that allows us to address complex tax issues with confidence.”

“Positive attitude, professional, listening.”

“Professional performance and follow up from day one with an exceptional level of expertise.”

“They give clear advices within the area indirect tax and respond quickly.”

“It was easy to work with PwC. We were advised with a great deal of expertise and, last but not least, thanks to the help of PwC, the Norwegian government made an exception for our authority in its tax regulations.”

"I would rate PwC's attributes to us as great. In this regards I would highlight the following: 1. PwC provide great value to us by being able to assist us in complicated tax matters across jurisdictions. We have a constant need for consultancy on a global basis, and PwC is always able to assist us on short notice and with key local knowledge needed for the relevant jurisdiction. 2. PwC is great at providing practical advice (not only theoretical), i.e. which takes into account how our business carried out, and how the advice can be acted on in implementation etc. Also, I believe PwC is good at viewing the totality in the advice we get, i.e. how tax matters affect the organisation as a whole, and not only certain companies in certain jurisdictions. 3. PwC have a ""risk based"" focus in the advice provided. It is important that a tax adviser can guide and direct us based on where the main risks and exposures are present. I believe PwC fulfills this role.”

Selmer is a revered Norwegian law firm with a tax department comprising five partners, supplemented by associates. Partner Sverre Hveding is the practice head, and co-head of the venture capital division. The department acts as tax counsel, with special expertise covering transactions, reorganisations, and indirect taxation. The firm has also been active in several tax litigation cases. Transactions specialists Einar Bakko, Bård Ivar Koppang and indirect practitioner Are Fagerhaug are key contacts.

The firm represented Borregaard with litigation against a municipality at the District Court in 2022. It also acted for Sparebankstiftelsen Hedmark with structuring and continuous not-for-profit tax exemption status.

Partner Anders Flaatin Wilhelmsen and senior lawyer Camilla Fingarsen joined the firm in 2022.

Client feedback

“Very talented people, and quick feedback when we need it.”

“Selmer knows us better than anyone else in Norway. They understand our business, know our history, understand what is nice to have and what are "must haves". They provide us with the no-nonsense legal advice we need to grow our business.”

“Service minded, timely response of good quality.”

“Fast working, nice and friendly, not overcharging.”

“Proactive and supportive.”

Wiersholm is a full-service law firm with a versatile tax practice covering the complete service spectrum. Administrative tax disputes, restructuring, and transfer pricing are focus areas. Historically, the team has specialised in fossil fuel and renewable energy mandates, with complementary coverage in finance and banking. The managing partner is litigation specialist Morten Goller, along with partner Bettina Banoun. Corporate specialist Nicolay Vold and transfer pricing practitioner Andreas Bullen are fellow contacts.

The firm assisted Ramme Eiendom Petter Olsen in a case regarding deductions of input VAT that garnered media attention. It also acted for Equinor ASA, in multiple intra-group transfer pricing cases against the Norwegian Tax Authority.

Managing associate Ane Nordby joined the practice in September 2022. Senior associate Hans Anders Grevstad and associate Kristin Kjølås Johannessen arrived in 2023.

Client feedback

“I find Wiersholm commercial, knowledgeable and responsive.”

“Constructive in finding the right approach in the case at hand with which to engage with the tax administration. Extremely good knowledge regarding current practice and case law.”

“Wiersholm advisors are very competent with respect to MAP procedures and transfer pricing, providing high quality advise and servcies.  They are solution oriented in dealing with the competent authorities or our counterparties.  They are service minded and always deliver on time.”

“I find Wiersholm knowledgeable, practical and timely in their advice.”