BAHR‘s ‘highly professional and dedicated team’ has well-established capabilities, advising its noteworthy portfolio of clients on tax issues spanning a broad range of industry sectors, with particular specialisms in petroleum, real estate and shipping-related tax matters. Knut Ekern has expertise in hydropower investment and structuring project cases, while Camilla Jøtun has strong shipping capabilities. Transfer pricing is also an area of specialism, with Jan Jansen and team head Joachim Bjerke both leveraging expertise in this space. Additionally, the group is active in litigation, with Simen Skjold Søgaard a standout name. Nils Flesland Bull is also noteworthy for his indirect tax and VAT knowledge. Ekern and Flesland Bull both arrived from Harboe & Co AS in January 2024, while Camilla Hammer Solheim  departed to Advokatfirmaet Thommessen AS in September 2024.

The well-established practice at Deloitte Advokatfirma AS has a reputation for its expertise in handling sector-spanning domestic and international tax matters of significant complexity. The team is overseen by a multitude of specialist practitioners, including the firm’s managing partner Rolf Saastad; tax head Henriette Holmen; Hans Martin Jørgensen who has expertise in advisory and compliance transfer pricing matters in particular; and indirect tax specialist Fredrik Vestli. The four oversee the practice alongside M&A lead Audun Frøland; Wensing Li, who has experience handling complex international tax matters; tax tech consulting expert Per Evers; Stig Sperre, who is experienced in global employer services matters; and Jon Henry Rosseland, who leads operations. Daniel Herde is also noted for his ‘excellent M&A and tax knowledge’.

The cohort at Advokatfirmaet Thommessen AS has a strong reputation for its abilities advising its client roster on the full remit of complex taxation issues, often in cross-jurisdictional contexts. Its workload incorporates direct tax and property tax matters, as well as advising on the tax aspects of fund establishments, capital markets issues, joint ventures and renewable energy transactions; the team is also noted as ‘one of the leading teams in indirect tax’, an area of expertise of Bjørn Christian Lilletvedt Tovsen. The practice is also equipped to handle contentious cases at various court levels; Finn Backer-Grøndahl advises foreign clients on tax disputes with national authorities. Other key practitioners include Ståle Kristiansen who ‘stands out in the field’, and Espen Ommedal, who advises high-net-worth clients on migrations. Marianne Brynjulfsen Overaa has a corporate tax focus, Camilla Hammer Solheim joined the practice from BAHR in September 2024, and Marius Holm Rynning helms the offering.

Wiersholm‘s ‘credible and trustworthy’ practice is well-known for assisting clients with the full array of matters, including tax treaty issues, optimisation work, restructurings and transfer pricing mandates, amongst others. The team is also able to assist clients with the set-up of private equity and venture funds, both in Norway and internationally, and is headed up by Andreas Bullen, who is described as ‘the number one tax lawyer in Norway’. Morten Goller has ‘very broad litigation experience’ and expertise in EU, international and corporate tax cases; Bettina Banoun is well-versed in tax avoidance, auditor’s liability and litigation matters; and Nicolay Vold has noteworthy transactional experience which includes cross-jurisdictional matters, particularly those relating to the shipping and offshore sectors. Erling Selen departed the team in March 2024 to an in-house role and Lene Lodde departed to Advokatfirmaet PricewaterhouseCoopers AS in May 2024.

The group at Ernst & Young Advokatfirma AS is well placed to advise its roster of clients on an array of tax issues, including advising companies on large-scale corporate restructurings, assisting with high-value global structuring matters, and representing high-profile individuals in complex and high-stakes tax disputes. Helen Totland heads up the offering as of July 2024. Key team members include former managing partner Øystein Arff Gulseth; tax litigator Hanne Skaarberg Holen; Gjert Melsom, who is experienced handling tax issues in relation to IP and new tech; and domestic VAT specialist Agnete Haugerud. Experienced tax adviser Arild Vestengen is also a key name to note.

The group at KPMG Law Advokatfirma AS, Norway harnesses noteworthy expertise across the gamut of tax matters. Cross-border tax structuring and planning work as well as transfer pricing issues, M&A-related tax work and the tax aspects of renewable energy-related work are all areas that the team covers for its portfolio of clients. Managing partner Cathrine Dalheim co-leads the team alongside corporate specialist Pål-Martin Schreiner, global mobility-focused Per Tore Kraby Lock, and Oddgeir Kjørsvik, who is equipped to advise on indirect tax matters. Thor Leegaard is a standout practitioner who acts in tax M&A cases for wealthy families and individuals. Camilla Fingarsen is also recommended. Jannicke Rokkan departed to Advokatfirmaet Haavind AS in June 2024.

The practice at Advokatfirmaet PricewaterhouseCoopers AS is well placed to advise on the full remit of tax issues, and its workload covers an array of industry sectors, including the tech and AI spaces. International indirect tax specialist Espen Qvist is described as ‘a one of a kind hardworking lawyer’ and Ståle Wangen is well regarded for his ‘tons of experience in international taxation’, which is also Jennifer Wong’s area of expertise. Wong has particular capabilities in the shipping and oil industries, as does Hilde Thorstad, who is noted also for her ‘exceptional international network’. Øystein Andal has expertise in transfer pricing work, Marit Barth has a VAT specialism, and Lars Helge Aasen oversees the group. Recent team changes include the departure of Kim Fosshaug and Ann Michelle Larsen to Brækhus Advokatfirma AS in March 2024 and the arrival of Lene Lodde from Wiersholm in May 2024.

The well-established practice at Advokatfirmaet Schjødt advises on the tax aspects of a broad range of transactions in both domestic and cross-border contexts; the group also handles the tax efficiency elements of complex corporate structuring and restructuring work, and represents clients in tax disputes. The team is headed up by Morten Platou, and standout names include corporate tax specialist Cecilie Amdahl; M&A and capital markets-focused Hugo Matre; and Morten Sandli, who ‘stands out as being amongst the best skilled tax advisers in the Norwegian market’ who also focuses on corporate tax. Transaction-related matters are the specialism of Jana Johnsen.

The ‘solid tax team’ at Selmer is well known for assisting with the tax aspects of transactions, audits, the planning and structuring of companies, and reorganisations. Sverre Hveding leads the offering, and Einar Bakko has experience advising multinational corporations, while Are Fagerhaug‘s expertise covers indirect tax and VAT issues. Anders Nordli joined the practice from Advokatfirmaet Grette AS in March 2024 and is equipped to advise public and private companies across various industries on the tax aspects of company establishments and structuring issues, among other areas.

The group at Wikborg Rein is well equipped to advise its clients on the technical tax aspects of significant structuring and transactional matters, in addition to its work advising high-net-worth families and individuals on an array of issues. The team also harnesses capabilities in tax disputes at administrative and court levels; disputes are Kaare Andreas Shetelig‘s area of expertise. The team is headed up by ‘skilled tax specialist’ Anders Myklebust; other key members include Are Zachariassen, who focuses on large offshore and shipping-related matters, and corporate tax specialist Daniel Nygaard Nyberg, who became partner in May 2024. The team was notably bolstered in February 2024 when both Jarle Schelander and Harald Hauge, whose ‘tax knowledge is undisputed’, joined the practice from Harboe & Co AS.

Arntzen de Besche‘s team is experienced in handling advisory work and disputes against the Norwegian tax authorities for its list of clients. At the helm of the practice is Eyvind Sandvik, who focuses predominantly on international tax matters, including restructurings, acquisitions and treaties. Rune Tjomsås Andersen is noteworthy for his expertise across regulatory, transactional and disputes mandates, while Rudi Hamansen supports on many of the team’s most prominent cross-jurisdictional cases.

The practice at CMS Kluge has expertise in handling tax mandates in both domestic and cross-border contexts. The team is overseen by experienced tax litigator Amund Noss, who has litigated on behalf of clients at all levels of court. Anders Heieren is particularly well equipped to handle complex transfer pricing and tax structuring issues. Indirect tax is the specialism of Alexander With, particularly in real estate contexts, while Oddleif Torvik has both contentious and non-contentious experience.

The group at Advokatfirmaet Haavind AS is headed up by Espen Nordbø, who ‘stands out as one of the most knowledgeable and experienced lawyers in tax’. Goud Helge Homme Fjellheim has significant tax litigation experience and has acted for notable clients, such as the Norwegian Tax Authorities, in matters regarding tax evasion and abuse of tax incentives, while Jannicke Knudtzon Rokkan, who joined the team from KPMG Law Advokatfirma AS, Norway in July 2024, specialises in VAT-related matters. Celine Charlotte Holm-Salvesen‘s expertise includes advising on the tax aspects of company reorganisations.

The ‘exceptional’ Ulf Sørdal helms the practice at SANDS, which handles the tax aspects of cross-border transactional matters as well as contentious mandates. The group's client list spans an array of industry sectors, and the team has particular expertise handling matters relating to the fishery and aquaculture industries. Torgeir Fjeldskaar is considered a ‘go-to lawyer in Norway for tax’ and has experience in tax and VAT advisory matters as well as litigation, while John Olav Auran has noteworthy knowledge of import and export duties.

Advokatfirmaet Simonsen Vogt Wiig‘s practice has noteworthy expertise in acting for its roster of clients in tax litigation. Anette Fjeld is particularly specialised in handling VAT, insurance and tax disputes. The cohort is led by Fredrik Haberer Anfinsen who provides ‘perfect advice’ to his clients and is a tax and M&A expert. Transaction-related tax advisory work forms a significant portion of the team’s workload and includes assisting with contracts, sales and real estate transactions.

The group at Brækhus Advokatfirma AS is well regarded for its ‘deep specialisation in areas such as corporate and personal tax’. The team has particular strength in advising on international indirect tax cases, particularly relating to VAT issues. Nils Eriksen is the team lead who specialises in this area. Kim Fosshaug joined from Advokatfirmaet PricewaterhouseCoopers AS in March 2024 alongside tax and immigration specialist Ann Michelle Larsen.

The group at Bull & Co Advokatfirma AS is experienced in handling a variety of matters, including advising on the tax aspects of corporate transactions and assisting with indirect and general tax issues. It is also equipped to advise on tax controversy cases. ‘Fantastic tax lawyer’ Jan Martin Fjellestad has particular expertise in transactional work and is a key contact in the team, which is overseen by tax specialist and litigator Einar Heiberg.

DLA Piper‘s team has experience advising its clients on M&A and transaction-related tax issues, particularly matters involving warranty and indemnity insurance. The group is led by Jonas Aartun, who has notable expertise handling corporate tax matters for shipping and energy and natural resources companies, including hydropower and oil clients. The practice is also equipped to handle contentious tax work.

Ræder Bing‘s team formed in October 2023 following the merger between Ræder and Bing Hodneland. Newly instated team lead Rune Andersen joined from the latter in the merger, as did inter-generational asset transfer specialist Camilla Fiskevoll, in addition to a number of junior practitioners. Corporate tax specialist Anne Gro Enger and VAT expert Jørgen Bull are further key names in the group, as are transactional tax specialist Celine Scheel and Tone Kaarbø, who focuses on tax administration work. Geir Even Asplin retired.