Tax: Norway

Thommessen’s superb tax department offers a broad range of international and corporate tax services, as well as particular expertise in transfer pricing, shipping, energy and VAT. Sources are especially impressed with the team’s handling of contentious work. “The general quality of service is excellent,” clients enthuse. Christian Bruusgaard is renowned for being an excellent litigator, with particular expertise in oil taxation. Amongst other highlight work, he represented DnB NOR at the Supreme Court regarding the tax treatment of currency and interest swaps. Sverre Koch is championed by observers as one of the best tax lawyers in Norway. Henning Naas acted for Accenture in a Court of Appeal case relating to salary income from a silent partnership. Ståle Kristiansen has impressed clients, who recommend him as “intelligent and very easy to work with.” Observers admire his understanding of business as well as tax law. Truls Leikvang is well respected by peers and has been part of a team involved in a number of shipping reorganisations. Department head Morten Fjermeros recently represented Nordkraft at the Supreme Court.

This “eminent and highly esteemed” worldwide auditing firm has a considerable presence in Norway, with over 160 lawyers and economists working within five sub-service lines. With its global reach, the international tax team is particularly well renowned. Transaction tax, business advisory tax, human capital and VAT/indirect tax form the rest of the comprehensive service base. With offices across 15 Norwegian cities, the team is well positioned to serve both local and international clients. Observers remark that this is “the place in Norway to pick up knowledge and get up to date.” Clients go to the firm for high-level expertise on novel and complex matters: “We would always go to them for an international issue or when a matter is really new.” Øyvind Hovland is head of international tax and is commended for his “fast feedback and ability to drive projects forward in an efficient and professional manner.” Hans Georg Wille works within the international tax team and is highlighted for his wide academic knowledge. “Creative and helpful,” Martin Wikborg works on a variety of domestic and international tax matters. Head of transfer pricing Marius Leivestad is highly praised by clients: “He stands out for his proactive approach.” Gjert Melson is highlighted for his advice on structuring tax treaties. Einar Brask works within the business tax advisory team.

This “tremendous” team includes seven partners and has attracted praise for its “driven and serious” approach. While continuing to handle tax issues stemming from M&A matters, the team has specialist expertise in a variety of areas, including tax planning, restructuring issues and related litigation for clients within sectors such as energy, real estate and shipping. A major part of the team’s client portfolio is made up of foreign banks, industrial groups and investors seeking tax advice on investments and business in Norway. Sources highlight Harald Willumsen for his “first-class litigation skills.” Terje Hoffman has recently represented clients such as Ellipse Klinikken and Petter Sørum, and has also impressed sources with his work in the courtroom. Arvid Aage Skaar is highly respected for his deep knowledge of tax law, particularly international taxation. Bettina Banoun impresses clients with her “practical approach, fast responses and specific, targeted advice.” Inge Ekker Bartnes specialises in energy taxation and is praised for his responsiveness, while Nicolay Vold focuses on real estate tax issues.

Admired for their handling of complex questions, the lawyers at the Norwegian arm of international auditing firm PwC are noted for their high-quality tax advice: “They are really good for the very technical points.” The lawyers advise on a wide variety of national and international tax issues. Morten Beck is highly regarded by peers and is described as “solid and highly recommended.” Hanne Holen is also noted by market observers.

This “young and energetic” tax department is continuing to develop and make headway within the market. The team has been strengthened by the arrival of Anne Sofie Bjorkholt, formerly at Wikborg Rein, who has considerable expertise in accounting and tax law, particularly in relation to real estate. The group offers expertise in a wide range of areas, including structuring complex and cross-border transactions, and has recently handled a number of contentious matters. These include the Tieto case, relating to transfer pricing guidelines, an area which the group is actively pursuing within the market. The team also acted for Reitangruppen in a Supreme Court case regarding inheritance tax, and for StatoilHydro with regard to the depreciation rate of oil rigs. Clients have been thoroughly impressed by the service received: “The firm's solutions were fantastic and it offered great value for money.” Described by one peer as having “absolutely the best legal mind,” Frode Talmo is very highly regarded. One source remarked: “He leaves no stone unturned. He is detailed and focused and I can rely on him.” Joachim Bjerke is highly praised by clients, who describe him as “astute, great at going into detail and a real pleasure to work with.” Njaal Arne Høyland is also recommended by clients, who appreciate his “effectiveness, timeliness and accuracy,” as well as his enthusiasm for discussing strategy and solutions.

With offices across Norway, this tax group benefits from the global reach of the Deloitte Touche Tohmatsu network and offers clients a range of tax advisory services, with particular strength in international tax. The team offers specialist advice on transfer pricing and advises multinational clients on structuring and reorganisation, as well as assisting with global transfer pricing documentation. In terms of litigious work, the Stavanger office has been especially busy, acting as legal counsel in a number of cases before the Supreme Court. Rolf Saastad assists several Norwegian multinational enterprises with outbound tax services, and also handles foreign multinationals’ inbound investment in Norway. He has wide experience in international tax planning, M&A transactions and structuring. Tore Paulshus focuses mainly on international and domestic corporate tax, and has expertise in complex structuring and cross-border transactions.

This dedicated niche firm specialises solely in tax matters and advises a variety of small and large companies, as well as individuals. Along with providing general advisory services, the team has expertise in VAT, petroleum, real estate and inheritance tax. Despite its smaller size, the firm is very well respected in the market: “All the lead partners are highly skilled and recognised for the quality of their work.” Name partner Einar Harboe attracts high praise from sources: “He is one of the most knowledgeable and experienced in Norway – a true champion.” The “extremely clever” Harald Hauge is highlighted by many observers as a rising star in the field.

This team has gained significant strength with the arrival of Ole Morten Huseby from DLA Piper. He now heads the department and brings expertise in tax issues related to domestic and international M&A, as well as business restructuring, earn-out arrangements and incentive schemes. Amongst other matters, the team has advised domestic and global clients such as Bayerngas, Catella and Colliers International on tax structuring related to transactions. “Prepared and highly professional in the courtroom,” Arne Haavind is recognised for his wide litigation expertise. Espen Nordbø advises on international tax issues in relation to a wide variety of matters, including cross-border M&A work, finance and real estate transactions. Commentators remark that "Haavind is a traditional law firm, and the lawyers are very strong at what they do.”

The tax team works closely with the litigation arm of the firm, combining experience in both areas to provide a high-quality taxation dispute resolution service. Recent highlights include successfully representing mining company Sydvaranger in a case relating to property tax, and acting for Farstad and Bergesen in a case concerning the tonnage tax law. Other clients include Canica, FMC Kongsberg Subsea, ABG Sundal Collier and Kjellstrup & Wiggen. The lawyers also handle transfer pricing, structuring of real estate transactions, corporate restructuring and general tax advice. Formerly with Haavind, Johan Kiær Engelschiøn joins the firm. Cecilie Amdahl  is also noted for her tax expertise.

With six offices across Norway, this firm provides a comprehensive service to clients across Norway. Recent highlights include assisting with acquisitions in the Norwegian football club Start, and acting for the Norwegian horse racing industry regarding a new taxation system for trot/gallop racing. Ernst Ravnaas in the Oslo office is noted by commentators for his good commercial sense.  Based in the Bergen office, Ulf Sørdal focuses on international tax and transfer pricing issues, and wins praise for his “strategic and practical advice.”

This tax team is renowned for its high-level litigation on behalf of both corporate clients and the tax authorities. Additionally, advisory services are now a fundamental aspect of the practice. The team provides planning and strategic tax advice on VAT, customs and duties, shipping, real estate, international regulations, transfer pricing, inheritance tax and succession planning. Clients have been very impressed by the “personal service” they receive: "The lawyers are honest and trustworthy, they give good advice and are always available when needed.” Per Sandvik  is a well-established tax practitioner and has been litigating several cases on behalf of the Norwegian Tax Administration. Amongst others, he represented Skatt Øst in a Court of Appeal case concerning a tax-free demerger and the consequence of using an incorrect accounting principle. “A strong player in litigation,” Eirik Jensen has represented Enterprise Oil Norge in a tax dispute against the Oil Taxation Board concerning the transfer pricing of intra-group services.

A small but ambitious team of three partners, Kvale continues to develop its tax practice and offers high-quality advice to companies and individuals. The lawyers cover a wide range of matters, including tax complaints and litigation, restructuring, tax planning, cross-border transactions, transfer pricing and management incentive programmes. It has recently advised some prestigious clients, including Centra Group, Elkjøp Nordic, Rocksource, SEB Enskilda and The Boston Consulting Group. Thomas Farhang advises a range of large companies and has represented StatoilHydro at the Supreme Court. Christian Wahl has experience in national and international tax, and acted for Thule Drilling in a transfer pricing case.

This firm is well known for having strength in transactions, and the tax team has a reputation for dealing with international and M&A taxation. The development within the group is visible to peers in the sector. “Selmer is really coming up strongly,” noted one. Within the department, a dedicated VAT team is particularly strong on relevant mandates within the real estate sector, but covers the whole spectrum of indirect taxes. Einar Bakko specialises in energy taxation, particularly cleantech and renewable energy, and has recently advised Scatec Power. He has been praised for his proactive approach: “He makes sure clients are aware that tax is an important consideration from the very beginning.” In addition to providing ongoing assistance with tax issues, Jon Vinje regularly litigates cases related to tax and duties before the courts, and has recently acted for First Securities.

This team has expertise in all aspects of national and international taxation, with a particular focus on petroleum. Jan Jansen heads the team and has an excellent reputation for his work in this specialist area. The firm has represented StatoilHydro, Total, Shell, Eni, ConocoPhillips and ExxonMobil in disputes relating to allocation of tariff income offshore, and on a number of gas treatment facilities onshore. Advisory services are another important feature of the department, and clients such as GDF SUEZ E&P Norge and Seadrill Management turn to the firm for general tax advice.

The tax department at the Norwegian office of this global firm continues to build its diversity and professional strength. The VAT team has been strengthened by the addition of two associates who specialise in the area. The team has advised clients such as AON Grieg and Nli Products on VAT planning and other issues. Sverre Hveding specialises in international tax, with particular expertise in private equity and fund formation. His recent mandates have included providing SEB with ongoing cross-border tax advice, and advising on structuring for Reitan & Co. He is commended by clients, who describe him as “very clear in his recommendations.”

With teams in Oslo and Bergen as well as four international offices, Wikborg Rein is well placed to deal with domestic and cross-border tax questions. The department has particular focus on multi-jurisdictional corporate tax issues, including shipping and offshore projects. The Norwegian team works particularly closely with the Singapore office to offer international clients a seamless service. Recent work has included advising on tax and corporate issues related to internal restructuring of BW Gas. Sources say the team is “extremely professional and flexible when deals start kicking off.” Anders Myklebust heads the department from Oslo and focuses on corporate taxation. Sources say Marianne Iversen is “a very thorough lawyer.”