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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.
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 Joachim M. Bjerke leads the tax practice. Fellow partners include Anne Sofie Bjørkholt and structuring specialist Camilla Jøtun. Specialist partner Nils Flesland Bull is the resident indirect tax expert. Fellow partner Simen Skjold Søgaard is a coveted tax litigator.
The firm assisted Turnstone Asset Management on tax efficient capital fund structures and co-investment opportunities. It also assisted two TV-distributors in an indirect audit on VAT exemption for electronic news services. VAT liability disbursement on car leasing and an energy transfer pricing dispute also featured.
Specialist partners Knut Ekern and Nils Flesland Bull arrived from Harboe & Co in January and February 2024.
Client feedback
‘‘BAHR is professional to their fingertips and always deliver high quality advice. They have the ability to see a matter from different angles and provide corresponding advice.’’
"BAHR quickly understands our needs / the issue at hand and skilfully drives helps drive processes forward effectively.’’
‘’BAHR has demonstrated several times that they understand our business and needs. Consequently, we use BAHR on both large, complicated matters as well as smaller issues and discussions."
Brækhus is a full-service law firm with a large tax complement on the Norwegian market. It is renowned for its pedigree in indirect tax advisory work, pertaining to digital economics, renewables and construction. The practice is overseen by partner Nils Eriksen. Corporate partner Kim Fosshaug works alongside partners Antonio Holstad and Torbjørn Stokke who are in the global mobility services area.
The firm represented Fincantieri before the Tax Appeal Board in a landmark ruling on penalty taxation. It also assisted Mammoet on a VAT interest claim against the tax authorities.
Partner Kim Fosshaug and senor manager Ann Michelle Larsen joined the firm from PwC in 2024.
Client feedback
‘’Skilled but are also incredibly client focused. Tax Guidance is coherent and actionable for client requirements.’’
‘’Their deep specialism in VAT complemented by their collaborative approach delivers sophisticated results.’’
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 one the largest private tax firms in Norway. It has dedicated expertise in petroleum tax, energy tax and oil and gas taxation, as well as corporate restructuring and M&A deals. The firm 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 practitioner. Indirect specialist Marit Barth is a revered VAT partner in the M&A and public sectors. Fellow partner Hilde Thorstad is an expert on the Tonnage tax and Pillar II.
The firm provided CapMan Hotels II with VAT due diligence on real estate entities and restructured the corresponding holding companies. The landmark acquisition deal is valued at NOK 10 bn. It also competed buy-side due diligence in the hydropower sector with resource rent tax and payroll dimensions. Equip Capital AS received VAT structuring assistance for the transfer of two Equip investments, iteam and Rush to a new continuation fund in the information technology sector.
Director Lene Lodde joined the firm from Wiersholm in May 2024 and fellow director Kent Hodne arrived from Deloitte in January 2025. Outbound director Ola Thuen Neergaard left for Matae AS in July 2024 and senior manager Stian Brumoen departed to Mageli DA in September 2024.
Client feedback
‘’Love the holistic nature of services, one point of contact and their ability to assist in all areas from establishing an entity, compliance and overall planning and support. Much needed services for expanding multinational groups.’’
‘’They quickly understand the complexity of the transaction and provide written feedback explaining challenges and solutions.’’
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.”
The team at PwC Norway is a market leader within tax and transfer pricing services in Norway. We have 20 dedicated tax partners and approximately 115 non-partners working on a broad spectrum of tax related disciplines and industries. Our experts have special knowledge in handling complex questions within tax and related areas in the Norwegian and international market.
Through our network in 158 countries, we can offer comprehensive assistance no matter where in the world the business is run. Tax is technically complicated and requires thorough knowledge in frequently changing regulations. The right use and understanding of the regulations require experience and cutting-edge expertise. We offer tailor-made teams, strategies and solutions that meet your needs.
PwC Transfer Pricing has for many years been the market leader in Norway in consultancy and dispute resolution. PwC is the only Norwegian tax practice with dedicated transfer pricing professionals in more than one office location. We assist our clients with the development of tax efficient structures that comply with Norwegian legislation, court practice, OECD guidelines and the BEPS Action Points, as well as rapid audit response.
We operate closely with our global network consisting of more than 100 partners and 3,100 dedicated transfer pricing professionals based in over 90 countries. Our combined experience across our member firms enables us to develop innovative approaches for an expansive list of clients, from high growth entrepreneurs to established market leaders, in a wide range of industries.
Brækhus is an innovative and dynamic law firm. Our experience with commercial law and strategic commercial advice began in 1929 and we have developed and expanded our expertise decade by decade. Our highly specialized tax practice is the largest department of the firm. The tax department provides ongoing and bespoke tax advisory services on Norwegian and international taxation to Norwegian and foreign companies and to multinational groups and individuals.
BAHR is a Norwegian commercial law firm, serving both Norwegian and international businesses and government bodies. Our practice encompasses all key areas of commercial law including a leading tax and VAT practice. One of the hallmarks of BAHR is our seamless approach to large, complex and often multijurisdictional transactions.
Our team consists of experienced generalists and specialists who collaborate closely, ensuring in-depth industry knowledge and market-leading expertise. Many leading Norwegian and international clients rely on us for domestic and cross-border legal challenges due to our broad international experience and business acumen.
In Norway, navigating the complex tax system is crucial. BAHR's large professional tax, VAT, and accountancy group, consist of skilled lawyers with extensive experience and offers comprehensive tax advice on restructuring, mergers, acquisitions, financings, and other transactions. We are particularly known for our expertise in transfer pricing and special tax regimes for the shipping, petroleum, and hydroelectric power industries, as well as real estate and private equity. Strong relationships with tax authorities, academic leaders, and industry figures enable us to provide top-quality, pragmatic advice.
Our well-renowned contentious practice handles all types of complaints, appeals, and litigation related to tax and VAT issues. Several of our litigation experts have experience from handling tax and VAT disputes on behalf of the tax authorities before joining our firm. Unlike several other law firms in Norway, we are committed to exclusively representing taxpayers and will never represent the tax authorities in court against a taxpayer.
