Nils Eriksen heads Brækhus' tax and VAT team and CEO BD VAT and Tax Services. He has more than 30 years of experience with Norwegian and international VAT and customs issues, both in Norway and abroad. He has unique international experience in this area after working as a VAT partner in some of the world’s leading companies. Nils also has experience from the public sector, including the Norwegian Ministry of Finance and the OECD.

Nils is the only Norwegian advisor who is a member of the Technical Advisory Group, where he assists OECD in the development of International VAT/GST Guidelines.

He is a lecturer at the BI Norwegian Business School for the master’s programme in tax and VAT law. For years, he has been recommended as a leading professional in his field by international publications, such as the International Tax Review and Legal 500. He is also the (co-)author of the commentary edition of the Norwegian VAT Act in Lovdata/Karnov’s recent collaboration project.

Practice areas

2014 Partner, Brækhus Advokatfirma
2009 - 2014 Partner, Advokatfirmaet Grette
2005 - 2009 MVA Director, Advokatfirmaet PricewaterhouseCoopers
2003 - 2005 Senior Advisor Consumption Taxes, OECD, Paris
2002 - 2003 VAT Partner, Baker & McKenzie, Amsterdam
1997 - 2002 VAT Partner, Arthur Andersen, Amsterdam/Oslo
1996 - 1997 Editor International VAT Monitor, IBFD, Amsterdam
1992 - 1996 MVA Advisor, Ministry of Finance, Brussels/Oslo
1992 Master of Laws, University of Oslo
2022 Author of the book VAT from an international perspective, Karnov, 2022
2021 Commentary on the VAT Act
2016 Co-author of VAT from an international perspective with the chapter International legal sources in the field of VAT, Gyldendal 2016
2016 Co-author of VAT in an international perspective with the chapter OECDS VAT guidelines - Some considerations in relation to Norwegian law, Gyldendal 2016
2015 Author of the article The Scheel Committee on VAT - some observations, Tax Law, Universitetsforlaget 2015
2009 Co-author of the Chapter Recommendations and Other Types of Soft Law v. Legally Binding Instruments to Allocate Taxing Rights Between States, in the book Value Added Tax and Direct Taxation: Similarities and Differences, IBFD, 2009
2005 Author of the article Should Tax Treaties Play a Role for Consumption Taxes?, Intertax, 2005
2000 Co-author of the article Electronic Commerce and VAT - An Odyssey Towards 2001, International VAT Monitor, IBFD, 2000
Recommended (2016-2024) Tax Legal 500 2024

"Nils Eriksen has proved himself in an excellent manner. Nils has several times been very inventive and he has shown us that he possesses deep sources of knowledge and information."

Highly Regarded Practitioner Indirect Tax ITR World Tax 2023
Leading Indirect Tax Practitioner Indirect Tax International Tax Review’s Indirect Tax Leaders Guide 2022
  • Norwegian
  • English