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Tax

Our Tax group assists Norwegian and non-Norwegian clients with tax advice and tax litigation. Our specialists within tax and VAT focus on building strong and lasting client relations.

Although our clients represent many industries we have a particular expertise related to energy – including renewables, offshore, technology and real estate. Our assistance covers all tax issues and in particular corporate tax, including the special tax regimes for petroleum, shipping and power production, international tax, transfer pricing – including MAP and APA, transactions and restructuring. When needed we benefit from a global network of CMS tax advisors, including a TPs practice in Paris with more than 200 specialists applying all recognized databases for determining and documenting group internal prices.

We assist with structuring and planning in transactions and are regularly a part of CMS’/CMS Kluge’s team assisting with transactions and listings. This includes compensation- and incentive models etc. as well as drafting and negotiation of tax clause and tax opinions.

For decades we have litigated a large number of tax cases, including a number of land-mark cases before the Supreme Court, covering a.o. transfer pricing, relations between owner and company and the borderline tax avoidance/evasion. We are normally engaged on the administrative appeal level, which we find important in order to prepare the case for a possible court suit.

We are committed to providing specific and practical advice based on commercial understanding that creates value for our clients.

The client service is excellent; they are all very nice to work with.

Chambers and Partners, Tax 2020

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04/08/2023
Oddleif Torvik joins CMS Kluge as partner
We are pleased to welcome Oddleif Torvik as a new partner in CMS Kluge!Oddleif joined CMS Kluge as a partner with effect from August 1st. Oddleif is an experienced tax lawyer that has practiced tax law...
03/03/2023
New partner in CMS Kluge
We are very happy to welcome Torill Hasle Aamelfot as new partner in CMS Kluge.Torill comes from a position as partner in Deloitte law firm, where she has been a partner for 24 year. She assists public...
14/11/2022
New partner in CMS Kluge
We are very happy to welcome Alexander With as a partner in CMS Kluge.  Alexander comes from a position as partner in Deloitte law firm, where he was head of the indirect tax department for twelve years...
28/09/2022
The Norwegian government proposes special taxation regime for sea farming...
On 28 September, the Norwegian government published a proposal to introduce a special taxation regime on production of (salmon and trout) sea farming, as well as onshore wind farms. It is also proposed...
01/06/2022
CMS Next
What’s next? In a world of ever-ac­cel­er­at­ing change, staying ahead of the curve and knowing what’s next for your business or sector is essential. At CMS, we see ourselves not only as your legal advisers but also as your business partners. We work together with you to not only resolve current issues but to anticipate future challenges and innovate to meet them. With our latest publication, CMS Next, our experts will regularly offer you insights into and fresh perspectives on a range of issues that businesses have to deal with – from ESG agendas to restructuring after the pandemic or facing the digital transformation. We will also share with you more about the work that we are doing for our clients, helping them innovate, grow and mitigate risk. To be able to provide you with the best support, we immerse ourselves in your world to understand your legal needs and challenges. However, it is equally important that you know who we are and how we can work with you. So, we invite you to meet our experts and catch a glimpse of what is happening inside CMS. Enjoy reading this publication, which we will update regularly with new content. CMS Executive Team
29/03/2022
The Kruse Smith model resurfaced after three months
On 1 January 2022, the Norwegian Tax Directorate issued two statements regarding the tax treatment of share incentive schemes offered to employees, one of which threatened the existence of a widely used...
09/09/2021
Hearing proposal for important changes in the Norwegian petroleum tax regime...
On the 3rd of September 2021, the Ministry of Finance released a proposal for several changes to the Petroleum Tax Act. The Government proposes a cash-based tax system, meaning that the current rules...
18/03/2021
Top rankings for Kluge in Chambers Europe 2020
Chambers Europe has published their results for 2020 Kluge is once again ranked as a band 1 firm in two of our core practice areas: Com­pet­i­tion/An­ti­trust: Public Procurement and Construction. Kluge is...
24/11/2020
Law and regulation of Covid-19 tax relief in Norway
Information provided by the IBA Taxes Committee members. Value Added Tax Reduce the reduced VAT rate to 8% (currently, 12%) with effect from 1 April 2020 for the following:the supply of passenger transport...
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