logo

Tax law

Tax law is a dynamic legal area with frequent legislative changes and extensive administrative practice. Our lawyers attach great importance to being up to date at all times to ensure that you always get the best advice.

Advice from our lawyers

We assist a wide range of clients; from non-profit organisations, small and medium-sized Norwegian and foreign companies to large international corporations. If needed, we assist in all parts of the client’s business with anything from day-to-day operations, planning and transactions to dispute resolution. We provide advice in all aspects of tax law and related legal areas, for instance pertaining to the following:

  • corporate and capital taxation
  • value added tax
  • excise duties
  • petroleum tax and energy
  • shipping taxation
  • transactions
  • property tax
  • next-generation transition
  • international tax law
  • administrative complaints and litigation

We have extensive and diverse experience from public and private enterprises in Norway and abroad, and over the years have acquired great industry knowledge within our key business areas. Several of our lawyers have a background from the Norwegian Ministry of Finance’s Tax Law Department.

Value Added Tax

We assist Norwegian and international clients with issues related to VAT both in the client’s day-to-day operations and in larger projects and transactions, and provide advice in all aspects of VAT law. We possess expertise in VOEC and regularly advise in cases concerning import, export and cross-border transactions.

Excise duties

We regularly assist Norwegian and international clients in matters relating to excise duties, including electrical power taxes, carbon taxes, fuel taxes, environmental taxes and stamp duty.

What you can expect from us

With us, you get a seamless delivery when several countries are involved. We have an extensive network of international law firms and work in collaboration with these in cross-border cases. We also work closely with recognised valuation communities, particularly in matters relating to transfer pricing or property tax.

We go to great lengths to be as available as possible and have a short response time. In each case, we offer a high degree of partner involvement to ensure quality in every single delivery. Our tax lawyers have expertise in related legal areas such as corporate law, and we work closely with our departments for energy, real estate, M&A, intellectual property law, dispute resolution and employment law, enabling us to rapidly expand our core team with additional resources, if required.

News

See all

28 September 2022

Introduction of source rent taxation for the aquaculture industry

The Norwegian government today introduced a proposal to subject aquaculture to a new source rent taxation regime. Until now, the industry has only formed part of the ordinary corporate income tax regime (in addition to a certain minor special duties).

8 April 2022

Newsletter – proposed amendments to the petroleum tax regime

The Government announced on a press conference 31 August 2021 that they would propose amendments to the petroleum tax act. The Ministry of Finance then 3 September 2021 issued a public consultation paper where it is proposed that the rules on depreciation and tax-free income in the special tax for petroleum from 2022 should be replaced by immediate expense recognition of investments (cash flow tax – direct tax deduction). The Ministry of Finance emphasized that the proposed amendment is similar to amendment that entered into force for hydroelectric power with effect for investments made from 2021.

24 September 2021

Arntzen de Besche retains top spot in International Tax Review

Arntzen de Besche is ranked in Tier 1 within the Transactional tax and Shipping categories, in the International Tax Review (ITR). We are also ranked in Tier 2 in the categories Energy, General corporate tax, Indirect tax and Controversy tax.

6 September 2021

Newsletter - potential amendments to the petroleum tax regime

The Government announced on a press conference 31 August 2021 that they would propose amendments to the petroleum tax act. The Ministry of Finance has now issued a public consultation paper where it is proposed that the rules on depreciation and tax-free income in the special tax for petroleum from 2022 should be replaced by immediate expense recognition of investments (cash flow tax – direct tax deduction). The Ministry of Finance emphasizes that the proposed amendment is similar to amendment that entered into force for hydroelectric power with effect for investments made from 2021.
0/0

What we have done

Arntzen de Besche has advised OMV on the sale of the Wisting oil field

OMV, an international integrated oil, gas and chemicals company headquartered in Vienna, Austria, sold its 25 percent stake in the Wisting oil field to Lundin Energy in a transaction that successfully closed before Christmas on 17 December 2021 (see below link to OMV’s press release). We are proud to have acted as OMV’s legal advisor on this transaction.

Arntzen de Besche assists Torghatten ASA in bid from EQT

On 23 December, EQT Infrastructure V, through HATI BidCo, submitted an offer to acquire all outstanding shares in Torghatten ASA. The offer values Torghatten ASA at NOK 8.58 billion. Torghatten's shares in Widerøe is not part of the transaction with EQT.

Bonnier Books acquires 70 % of Strawberry Publishing

Arntzen de Besche has assisted Bonnier Books AB in the acquisition of 70% of the shares in the Norwegian publishing group Strawberry Publishing. Petter Stordalen and the three other founders retain 30% of the ownership and operations continue under the current name Strawberry Publishing.

Arntzen de Besche assists KMC Properties AS in transaction

Storm Real Estate ASA (OSE: STORM) announced on 17 November that the company has entered into an agreement for the purchase 100 % of the shares in KMC Properties AS (“KMC”) for approximately NOK 1 billion (NOK 1,076 million). KMC is a privately owned real estate company, owned 53 % by EBE Eiendom AS, a company controlled by the Bekken and Thoresen families, and 47 % by the Witzøe family's investment company, Kverva Industrier AS.
0/0

Nyhetsbrev

Vil du motta relevante nyheter og invitasjoner på e-post?