Tax and Duties

Taxes and duties are complex, ever-evolving fields that demand a blend of legal expertise and commercial insight. Providing accurate advice in this area is crucial for businesses of all sizes, regardless of economic and market conditions. Our tax lawyers are among the most skilled, experienced, and recognised in Norway.

Our Services

Transaction-related tax advice, including structure documents, step-plans, tax due diligence, legal opinions and tax law assessments of various transactions and incidents

Pre-clarification of tax issues, including binding advance rulings and statements of principle by the Norwegian Tax Administration and the Ministry of Finance

Transfer pricing, including choice of operational group structures, development of pricing models, preparation of intragroup agreements and transferpricing documenation, as well as complaints and legal proceedings relating to all types of intragroup transactions, including sales of goods, services, IPR, loan agreements and choice of capital structure

Tax consequences in other jurisdictions, in collaboration with local law firms. We advise on the choice of local tax advisors, and quality assure their advice.

Preventative tax advice, including advice on dispute-sensitive matters and critical planning, implementation, and execution phases

Fischal policy work to achieve changes in the regulations, including input on bills and submission of comments on consultation documents

Court proceedings: Litigation of tax matters before district courts, courts of appeal, the Supreme Court, and the EFTA Court

Alternative dispute resolution, such as complaints to the ombudsman, mutual agreement negotiations (MAP), and settlement discussions with the tax authorities and the State

Contributing to legislative proposals and consultation statements to influence regulatory changes

Ongoing assistance, including assessments of tax bases, exemptions, limitations, preparation of adjustment agreements for the transfer of assets (capital goods) and assessment of the risk of adjustment and reversal; various types of registration, including joint registration, pre-registration, voluntary registration, retroactive tax settlement, as well as VAT registration and reporting abroad, and assessment of any obligation to register.

Transfer Pricing Forum

Transfer Pricing Forum is an annual conference dedicated to exploring current issues in transfer pricing and tax. It serves as a platform for professionals to discuss the latest developments and challenges in these fields.

Read more about the conference

Wiersholm’s tax law department covers all areas of tax law, including:

Norwegian Corporate Tax Law: Addressing tax liability, deductibility, share income taxation, group taxation, timing, options and incentive schemes, and capital gains taxation
Cross-Border Tax Rules: Handling exit tax, taxation of Norwegian-controlled companies in low-tax countries (NOKUS), cross-border dividends, credit deductions for foreign taxes, and supplementary tax (Pillar 2)
Advising on international tax agreements and pricing strategies
EEA and ECHR Tax Law: Navigating prohibitions against tax discrimination and tax-based state aid
Managing VAT, customs, and financial tax issues
Ensuring compliance with time limits, impartiality, confidentiality, disclosure duties, additional tax, and appeal rules

Our team has extensive litigation expertise, regularly handling tax cases before district courts, courts of appeal, the Supreme Court, and the EFTA Court. Three of our tax lawyers are qualified to appear before the Supreme Court.

Tax law is dynamic, and our department actively engages in legal policy, contributing to public debates and writing consultation responses.

Our tax lawyers are focused on subject matter, authoring numerous books and articles on national and international tax law. Two of our tax partners hold doctorates in tax law. Wiersholm has long been a leader in tax law in Norway, consistently ranked highly in major lawyer surveys, including Band 1 by Chambers Europe and Tier 1 by The Legal 500. In 2024, our tax department was named Norway Tax Disputes Firm of the Year by the ITR EMEA Tax awards, with seven lawyers individually ranked by ITR World Tax.