
Tax
Wiersholm‘s ’credible and trustworthy’ practice is well-known for assisting clients with the full array of matters, including tax treaty issues, optimisation work, restructurings and transfer pricing mandates, amongst others. The team is also able to assist clients with the set-up of private equity and venture funds, both in Norway and internationally, and is headed up by Andreas Bullen, who is described as ‘the number one tax lawyer in Norway’. Morten Goller has ’very broad litigation experience’ and expertise in EU, international and corporate tax cases; Bettina Banoun is well-versed in tax avoidance, auditor’s liability and litigation matters; and Nicolay Vold has noteworthy transactional experience which includes cross-jurisdictional matters, particularly those relating to the shipping and offshore sectors. Erling Selen departed the team in March 2024 to an in-house role and Lene Lodde departed to Advokatfirmaet PricewaterhouseCoopers AS in May 2024.
Testimonials
Collated independently by Legal 500 research team.
‘The Wiersholm tax team consists of partners and associates with different skills which cover all relevant tax areas for large companies. Andreas Bullen is a unique asset in the team.’
‘In my mind, Andreas Bullen is the number one tax lawyer in Norway for transfer pricing in general, international taxation and legal opinions on complex tax issues within all tax areas. For some large litigation cases, we use both Andreas and Morten Goller, an excellent combination as Morten has a very broad litigation experience.’
‘A very competent and proactive team with extensive experience - they are pleasant to work with.’
‘Quality in work and extensive experience in both complex transfer pricing issues and dispute resolution. A credible and trustworthy team.’
‘Exceptional knowledge and insight into the tax environment in Norway, capable of solving the most challenging cases. Broad industry expertise and can communicate with all levels of authorities. Very skilled in solving complicated tax cases.’
‘We have used the Wiersholm team on a number of assignments, and the quality of their work is outstanding. They are good at communicating throughout the assignment, and always prepare high-quality work. They are especially good at managing tax controversies and litigation.’
‘Morten Goller is probably the best tax litigation lawyer in Norway. Always approachable, well-prepared for meetings and easy to work with. Andreas Bullen is a very competent tax partner. Extremely knowledgeable in all areas within tax.’
Key clients
- Aktieselskabet Saudefaldene
- DNB Bank ASA
- Elopak ASA
- Equinor ASA
- Equinor Energy AS
- Hydro ASA
- INEOS Tyssedal AS
- Kistefos
- Marceni AS
- Nordea AB (publ)
- Orkla Energi AS
- Pearl Group AS
- PGNiG Upstream Norway AS
- Reyktal
- SATS ASA
- Sector Alarm Group AS
- Statnett SF
- Wilhelmsen Maritime Services AS
- Yara International ASA
- Firmament AS
- Handelsbanken
- Viking Supply Ships AS
Work highlights
- Represented DNB Bank ASA in the Court of Appeal in a case involving the interpretation of a rule on limitation on interest deductions.
- Represented INEOS Tyssedal AS in the Court of Appeal in a case against Ullensvang municipality regarding the property taxation of the company's industrial properties.
- Represented PGNiG Upstream Norway AS before Oslo District Court in a lawsuit against the government, represented by the Oil Taxation Office, in a case involving thin capitalisation.
Lawyers

Practice head
The lawyer(s) leading their teams.
Andreas Bullen