Corporate Tax 2026

NORWAY Trends and Developments

Trends and Developments Contributed by: Bernhard Getz-Jeffreys and Johannes Wiegaard Ro Sommernes Advokatfirma AS

Ro Sommernes Advokatfirma AS is a medium-sized commercial law firm located in Oslo with highly re - spected expertise. It provides legal services to Nor - wegian and international clients. The firm’s aim is to provide bespoke legal advice by ensuring that it in - vests resources to understand the client’s business and establish a personal relationship, with particular emphasis on active partner involvement. The law - yers are solution-oriented and work with their clients to find constructive solutions. They have cutting-

edge expertise in designing tax-optimised incentive schemes for senior executives, including share- and option-based schemes. They also provide high-qual - ity advice relating to structuring, transactions and due diligence processes, as well as advice on other general national and international tax matters. Ro Sommernes’ tax law department works closely with the firm’s other departments to ensure that the cli - ent’s interests are taken care of. The firm consists of over 30 lawyers, all working from its offices in Oslo.

Authors

Bernhard Getz-Jeffreys is a partner at Ro Sommernes who specialises in tax law and corporate law, with his main focus on transaction-related matters, tax structuring, planning and executing transactions and

Johannes Wiegaard graduated with a Master of Laws degree from the University of Oslo in 2025. He wrote his thesis on exceptions from additional tax in certain VAT cases. He was with Ro Sommernes as a trainee

reorganisations, and establishing management investment plans and share incentive programmes for senior executives. He provides advice on all matters related to Norwegian and international taxation and regularly writes articles on tax issues for the Norwegian Financial Times. He is a member of the Norwegian Bar Association and the International Fiscal Association, and is also an examiner at the University of Bergen, where he graduated with a Master of Laws degree in 2015.

during his time at university and started as an associate in the autumn of 2025.

Ro Sommernes Advokatfirma AS Hieronymus Heyerdahls gate 1 0160 Oslo Norway

Tel: +47 23 00 34 40 Email: mail@rosom.no Web: www.rosom.no/en

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