International Tax 2026

NORWAY Law and Practice Contributed by: Thea Slethaug, Axel Bjørke, Sigbjørn Sørensen and Jarand Aarhus, Aider Legal

Aider Legal is a full-service Norwegian business law firm with a clear focus on assisting both national and international companies with establishing and operating in Norway. The firm provides comprehen - sive legal support to clients across industries – from start-ups to multinational corporations, as well as Norwegian businesses expanding their operations. Aider Legal is a full-service Norwegian business law firm with a clear focus on assisting international and

foreign companies establishing and operating in Nor - way. With offices in Oslo, Bergen, Stavanger and Trondheim, it is committed to delivering quality, per - severance and tailored legal solutions – your trusted partner and one-stop shop for doing business in Nor - way. Aider Legal was established through the merger of the Magnus Legal, Aider Lawyers and Strandenæs law firms, and is part of the Aider Group.

Authors

Thea Slethaug is senior manager and a lawyer at Aider Legal. She specialises in business law, with a focus on tax, corporate and property

Sigbjørn Sørensen is a seasoned tax lawyer, partner and head of Aider Legal’s Oslo office. With experience from both the public and private sectors, he has built a distinguished career dedicated to international tax.

law for both Norwegian and international companies and

individuals. Her expertise also includes contract law and corporate transactions. Thea assists several multinational clients with establishment in Norway and acts as a project manager for several clients ensuring compliance. Thea provides comprehensive assessments and provides advice on all matters related to tax and corporate law in Norway.

Sigbjørn combines deep technical insight with strategic perspective, advising clients on complex cross-border structures, transactions and regulatory matters. He is also a frequent contributor to the Norwegian Financial Times (Finansavisen), where he shares his expertise on current tax developments and policy issues. Known for his clarity, integrity and thought leadership, Sigbjørn is a trusted adviser and a driving force within the firm.

Axel Bjørke is a manager and lawyer at Aider Legal specialising in business law, with a particular focus on international tax and corporate law. He advises Norwegian and international clients on cross-border

Jarand Aarhus is a highly regarded tax lawyer and manager at Aider Legal known for his sharp analytical skills and pragmatic advice. He advises Norwegian and international clients on complex corporate tax

tax matters, corporate structuring and regulatory compliance, combining deep technical knowledge with a pragmatic, solution-oriented approach. Axel works extensively with companies at all stages, from establishment and structuring to ongoing operations in Norway, and is a trusted adviser for clients navigating complex international frameworks. Known for his clarity and commercial mindset, he helps clients translate intricate regulatory requirements into actionable, business-friendly solutions.

matters, restructurings, transactions and shareholder issues. Jarand combines deep technical expertise with a clear commercial mindset, ensuring that legal solutions support broader strategic objectives. Clients and colleagues alike value his precision, reliability, and ability to explain complicated tax rules in an accessible way.

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