Nicolay’s practice includes a number of different tax areas. He is particularly experienced in transaction related matters, including tax structuring, in particular in relation to cross-border M&A transactions, hereunder in relation to withholding tax, tax treaty issues, interest deduction limitation rules and related issues.<\/p>\n
Nicolay also regularly assist clients with the set-up of private equity and venture funds in Norway and abroad. Further he assists clients with management investment plans, share incentive programs and related matters. His practice is very internationally oriented with a particular experience collaborating with tax lawyers in other jurisdictions. He has a particular experience working with shipping and offshore drilling clients, and assisting in their international structuring and transaction related matters. He further works with clients in the real estate sector assisting in structuring and tax planning matters. In addition, Nicolay has written several articles related to tax matters and gives lectures and holds seminars on various topics of tax law. <\/p>\n
Chambers and Partners and Legal 500 have ranked Nicolay as one of Norway’s most prominent experts on tax law. <\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"editor_notices":[],"employee_title":"Partner","employee_mobile":"+47 91 36 88 44","employee_landline":"+47 21 02 10 51","employee_email":"niv@wiersholm.no","_employee_initials":"niv","_employee_user_id":"5c2c8a33fd90963a2965d241","_employee_cv_id":"5c2c8a33fd90963a2965d242","_employee_synced":"1777139440","employee_work_experiences":[{"description":"Partner","employer":"Wiersholm","year_from":"2005"},{"description":"Associated Partner","employer":"Wiersholm","year_from":"2002"},{"description":"Foreign Lawyer Trainee","employer":"Haight Gardner Holland & Knight LLP","year_from":"1999"},{"description":"Lawyer","employer":"Wiersholm","year_from":"1995"},{"description":"Advisor","employer":"The Norwegian Tax Administration","year_from":"1993"}],"employee_educations":[{"degree":"Cand. jur.","school":"University of Oslo","year_to":"1993"},{"degree":"Legal exams","school":"Universit\u00e9 de Poitiers","year_to":"1990"}],"employee_positions":[],"employee_honors_awards":[{"for_work":"Tax","issuer":"Legal 500","name":"Leading Partners","year":"2026","starred":""},{"for_work":"Tax","issuer":"Chambers Europe","name":"Band 2","year":"2026","starred":""},{"for_work":"General corporate tax, Transactional tax ","issuer":"ITR World Tax ","name":"Highly regarded","year":"2025","starred":""},{"for_work":"Tax","issuer":"Legal 500","name":"Leading Partners ","year":"2025","starred":""},{"for_work":"Tax","issuer":"Chambers Europe","name":"Band 3","year":"2025","starred":""},{"for_work":"Tax","issuer":"Advokatunders\u00f8kelsen, Finansavisen","name":"Top 10","year":"2024","starred":""},{"for_work":"Tax","issuer":"Legal 500","name":"Leading Individuals","year":"2024","starred":""},{"for_work":"Tax","issuer":"Chambers Europe","name":"Band 3","year":"2024","starred":""},{"for_work":"Transactional tax","issuer":"World Tax","name":"Highly Regarded","year":"2024","starred":""},{"for_work":"General corporate tax","issuer":"World Tax","name":"Highly Regarded","year":"2024","starred":""},{"for_work":"Tax","issuer":"Chambers Europe","name":"Band 3","year":"2023","starred":""},{"for_work":"Tax","issuer":"Chambers Europe","name":"Band 4","year":"2022","starred":""},{"for_work":"Tax","issuer":"Chambers Europe","name":"Band 4","year":"2021","starred":""},{"for_work":"Tax","issuer":"Chambers Europe","name":"Band 4","year":"2020","starred":""},{"for_work":"Tax","issuer":"Chambers Europe","name":"Band 3","year":"2019","starred":""}],"employee_project_experiences":[{"description":"Fund structuring","long_description":"Assistance to Televenture Capital in connection with establishing venture fund in Luxembourg.","starred":""},{"description":"Restructuring","long_description":"Assisted several oil service companies with international structure and local establishments in several countries in West Africa, Brazil, Mexico, Colombia and a number of other countries","starred":""},{"description":"Fosen Vind project","long_description":"Assistance to Tr\u00f8nderEnergi AS (and the NTE group) in connection with the development of Fosen Vind DA, a joint venture between Statkraft, Tr\u00f8nderEnergi and Nordic Wind Power DA, for the construction of Europe\u2019s largest onshore wind power project. The project compromises six onshore wind farms in Central Norway, with a combined capacity of 1,000 MW. The work for Tr\u00f8nderEnergi has previously included a downward sale of the company\u2019s ownership share to the syndicate Nordic Wind Power DA established by Credit Suisse Energy and supported by the Swiss power company BKW. Wiersholm has previously acted for the senior lenders of the syndicate. The matter is important because of the size and complexity of the project and because it confirms Wiersholm\u2019s ability to assist in the most important energy projects in Norway.","starred":""}],"employee_recommendations":[{"long_description":"For anything complex we go to Nicolay Vold.","recommender":"Chambers Europe, 2023"}]},"authorisation_tax":[7],"award_tax":[],"competence_area_tax":[16,48],"role_tax":[57],"class_list":["post-291","employee","type-employee","status-publish","hentry","authorisation_tax-advokat","competence_area_tax-real-estate","competence_area_tax-tax-and-duties","role_tax-partner"],"yoast_head":"\n