Bettina works with litigation, tax law, company law, professional liability matters, public administration law and EEA law. She is admitted to the Norwegian Supreme Court (since 2006) and litigates regularly before Norwegian courts, in addition to handling a number of administrative cases. She has also litigated before the EFTA Court and filed complaints with the EFTA Surveillance Authority. Bettina regularly advices on issues relating to tax structuring and M&A transactions.
Bettina has a doctoral degree (Dr.juris) in tax law from the University of Oslo and published a book on “Tax avoidance”. She received her education from the University of Oslo, Oxford University and Harvard Law School. Bettina is the author of several articles. She was a member of the Tax Law committee, which prepared the Norwegian Official Report NOU:2022:20 “A comprehensive tax system”.
In the Norwegian Financial Daily’s annual lawyers survey, Bettina is ranked as one of Norway’s leading tax lawyers. She is also ranked in band 1 in Chambers International, Chambers Europe and Legal 500 within tax law and HNW. In 2019, she was awarded “Legal performance of the year” in the Norwegian Financial Daily’s annual lawyers survey for her work with the property tax case against the municipality of Oslo. In 2021, she was ranked by the Norwegian journal Advokatbladet [“Lawyers’ magazine”] as one of hundred lawyers who have contributed to changing Norway during the last hundred years.
Awards, Work experience, Memberships and Education
- Top 10, Advokatundersøkelsen, Finansavisen, Tax, 2024
- Hall of Fame, Legal 500, Tax, 2024
- Band 1, Chambers Europe, Tax, 2024
- Women in Tax Leader, World Tax, Tax, 2024
- Highly Regarded, World Tax, Tax, 2024
- Band 1, Chambers Europe, Tax, 2023
- 2023
- Top 3, Lawyer's Survey, The Norwegian Financial Daily, Tax law, 2023
- Leading individuals, Legal 500, Tax, 2022
- Band 1, Chambers Europe, Tax, 2022
- Leading individuals, Legal 500, Tax, 2021
- Band 1, Chambers Europe, Tax, 2021
- Leading individuals, Legal 500, Tax, 2020
- Band 1, Chambers Europe, Tax, 2020
- Partner, Wiersholm, 2004
- Senior Associate, BAHR, 2002
- Fellow, University of Oslo, 1997
- Associate, Telenor , 1996
- Member of the Torvik committee, "A comprehensive tax system", Norwegian Official Report 2022:20, 2022
- Chairman of the law committee for civil procedure and arbitration, 2025
- Member of the Norwegian Bar Association's dispute law committee, 2020
- Board member of Christen Sveaas' art foundation, 2019
- Member of the committee that was to evaluate aspects of the Norwegian Tax Appeal Committee, 2018, 2019
- Board member, Vistin Pharma ASA, 2018
- Accountant for the Nobel Foundation, 2017
- Member of the evaluation board for PhD/assistant professor positions, 2011
- Board member, Wilh.Wilhelmsen ASA/Wilh.Wilhelmsen Holding ASA, 2005, 2016
- Member, and later chair, of the Norwegian Bar Association's tax law committee, 2005, 2015
- Dr. juris (Phd), University of Oslo, 2003
- Visiting Scholar, Harvard Law School, 1997
- Cand. jur., University of Oslo, 1995
- Magister Juris in European and Comparative Law (M.jur), Oxford University, 1993
Selected projects
Bettina has litigated several lawsuits and complaints before the EFTA Court and the EFTA Surveillance Authority ("ESA"), including Fokus Bank (E-1/04), Ptarmigan Trust (E-3/13 and E-20/13). She has litigated complaints to ESA concerning Norwegian dividend payment rules in conflict with EEA regulations, and concerning Norwegian CFC rules, wealth tax rules and exit rules. The cases have contributed to the abolition of the discriminatory dividend payment rules, to the inclusion of the participation exemption method into the Norwegian Tax Act in 2004, as well as to amendments to the exit tax rules in 2010 and to the Norwegian CFC rules in 2013.
Bettina has litigated various principled cases, such as the first Norwegian class action regarding property tax, and other cases concerning the concept of enterprise, anti-avoidance doctrine, the transfer pricing provision, convertible bonds, shipping tax and lawyers' duty of confidentiality. She has also represented insurance companies and audit firms in several professional liability cases.