Our lawyers are recognised by The Legal 500

Our lawyers are recognised by The Legal 500

Each year, law firms around the world are assessed and ranked by Legal 500. The rankings are based on feedback from clients and other market research. This year too, Brækhus is ranked as a Leading Firm.

In this year’s edition of Legal 500, a number of our lawyers, spread across various fields of expertise, receive recognition for their specialist skills.

Partners Alexander Mollan and Julius Berg Kaasin also achieve individual rankings and are ranked in the category ‘Next Generation Partner’. Alexander is recognised for his in-depth expertise in the field of TMT, and Julius is recognised for his expertise in the field of Intellectual Property.

We are pleased to observe that the fields in which we receive recognition by The Legal 500 represent core business areas for Brækhus. This underline our strong competence environments.

This is what some of our clients say about us:

Highly competent, proactive and we were involved well along the way

Our experience with Brækhus is that they always seek the right expertise from the right person so that challenges and problems can be highlighted quickly. This means that the right solutions are chosen in a short time

A very nice, friendly, cooperative and resolutive team. They are always willing to help and support you in your cases, propose alternative ideas and solutions, and be honest and clear about your situation

An extremely high level of expertise, insight and experience that we as clients can capitalise on. Not least very quick responses to inquiries

Hearing proposal on changes to the exit tax rules

Hearing proposal on changes to the exit tax rules


The current Norwegian government lead, by Jonas Gahr Støre, has once again worked the night shift, and presented a hearing proposal on March 20 to tighten the rules for exit tax. The changes are proposed to take effect from today, Thursday, March 20, 2024.

The proposal involves relatively significant changes. Among other things, it will mean that the possibility of indefinitely postponed payment of calculated exit tax will be terminated, in addition to the introduction of exit tax on share savings accounts and capital insurance, as well as tax at death abroad.

This proposal is intended as part of the measures to stop the migration of wealthy individuals and capital, but it may well achieve the opposite; people will move out earlier than they otherwise would have. We must wait and see what the final result will be, both in terms of the final legal text and the effect the new rules will have on emigration.

Click here to read the government’s consultation document.

Corporate taxation expert from PwC becomes partner at Brækhus

Corporate taxation expert from PwC becomes partner at Brækhus

We are delighted to welcome Kim Fosshaug as a partner at Brækhus from March 1st. Fosshaug joins Brækhus from the position as a Lawyer/Director at PwC.

Kim Fosshaug is an expert in national and international corporate taxation, with specialised knowledge in international taxation and in the financial sector. He assists national and international investment companies, financing institutions, and other financial sector entities with matters related to international taxation, regulatory issues, and EU/EEA law. He also offers advice on national and international tax and corporate law, including restructuring and reorganisations, and appeals. 

– I am excited to be part of Brækhus and their renowned Tax and VAT team. Brækhus’s strong international profile and focus has been an important factor in my choice of Brækhus, says Fosshaug. 

Partner Kim Fosshaug og Partner/Head of Tax and VAT, Nils Eriksen.

Brækhus’s Tax and VAT team is among the country’s leading tax law environments, which, unlike the “big four”, is audit-independent. The team provides advice at all stages of tax law and has extensive experience in national and international tax law, VAT, customs and excise duties, and cross-border taxation of individuals. 

Brækhus assists Norwegian and international companies with establishment in Norway and abroad, and employees across borders through our well-known global mobility offering. For many of our international clients, Brækhus acts as a One-Stop-Shop – a single contact point for tax advice and all legal services. 

– Tax is a strategically important area for Brækhus. We are very pleased to have signed Kim. With Kim on board, our already strong tax and VAT team is further strengthened,” says Nils Eriksen, Partner and Head of the Tax and VAT department. 

Brækhus is ranked at the top in this year’s ITR World Tax

Brækhus is ranked at the top in this year’s ITR World Tax

Brækhus has again achieved excellent rankings in International Tax Review World Tax for Indirect Tax, General Corporate Tax, Tax Controversy and Transactional Tax

International Tax Review World Tax has published this year’s edition of “The Comprehensive guide to the world’s leading tax firms”. We have received a top ranking for Indirect Tax (Tier 1), and very good rankings for General Corporate Tax (Tier 2), Tax Controversy (Tier 2) and Transactional Tax (Tier 3).

The rankings are based on extensive market analysis and feedback from clients and legal colleagues worldwide. We greatly appreciate the positive feedback we have received from both clients and peers, as these have been instrumental in achieving this recognition.

It is very inspiring that our clients recognize the work we do. This confirms that our strategy built on specialization and industry knowledge works

Nils Eriksen, Head of Tax and VAT in Brækhus

New restrictions on hiring temporary employees from staffing companies

New restrictions on hiring temporary employees from staffing companies

New legislation on hiring personnel temporarily
from staffing companies has been passed in Norway, and will be effective from 1 April 2023.

The rules on hiring from staffing companies is significantly tightened. The objective of the new restrictions is to limit the staffing industry’s scope and role, and to ensure full and permanent positions based on a two-party relationship between the employee and the employer. The changes support the main rule in the Working Environment Act that employees should be employed permanently.

The new rules will come into force on 1 April 2023, but with a three months transitional period for contracts already entered into.

The following changes have been adopted:

  • It is as a main rule no longer allowed to hire personnel for temporary work from staffing agencies.

In the event of a temporary need of labor (i.e. seasonal workers), it may be possible to hire temporarily if an agreement with the company’s union representatives allowing for hire of employees from staffing companies for temporary work. Such agreements will only be possible for companies bound by collective agreements with trade unions of a certain size.

  • Hiring of health personnel may, subject to further considerations, still be allowed.
  • Hiring of specialist workers performing advisory and consultancy services in clearly defined projects may, subject to further considerations, still be allowed.
  • Employees temporarily hired for more than 3 years continuously is given the right to permanent employment in the company which hired them (independent hiring basis)
  • The distinction between hiring of staff and engagements under service contracts is clarified more closely. A practical and legal guide on the matter will be prepared by the authorities.
  • The Norwegian Labour Inspection Authority (Arbeidstilsynet) is given extensive responsibility and authority to ensure compliance with the new regulations.

Please note that hiring employees from companies, whose main purpose is not to hire out labor is not affected by the restrictions. There are certain criteria which will have to be fulfilled and each specific case will have to be assessed closely before hire from such companies are carried out.

Furthermore, it will still be possible to make use of service contracts (i.e., subcontractors). The legal amendments also bring new provisions to clarify the distinctions between hiring of labor and service contracting. There are new additional factors to consider when assessing whether there is a hiring of employees or a service agreement (In Norwegian: entreprise). The rules lean towards defining more contracts as hiring of employees than before.

The new regulation intends not to introduce any new regulation for determining what is a staffing agency. As of today, in addition to typical agencies whose only business is lease of personnel, companies having its main revenue from lease of personnel will be covered. The same goes for companies with longer lease contracts and lease of personnel as separate business lines.

The new regulation will definitely create a need to look further into whether the company hiring out employees, is to be defined as a staffing agency. Further, it will be important to clarify if a classification as hire of personnel is likely and, if possible, to adjust contracts to avoid such a classification. Above all, the new situation needs to be addressed in order to avoid interruptions where previous used personnel are not able to perform work agreed. Change of model will also have an impact the tax situation for both the company and foreign employees used in Norway.

In what situations will it be possible to hire from staffing companies?

  • For temporary replacement of permanent employees during holidays, leave of absence, sick leave and similar situations.
  • Work training as for instance trainees.
  • For participants in Labor market schemes under the auspices of or in cooperation with the Labour and Welfare Administration (NAV).
  • For athletes, trainers, referees and other leaders within organized sports
  • Upon agreement with employees’ union representatives, if the company is bound by a collective agreement with a trade union of a certain size.

Options for companies in need of increased labor for a limited period:

  • Increase the number of permanent employees
  • Hire employees from companies which main purpose is not being a staffing company
  • Employ workers temporarily directly in the company
  • Divide the work by entering into construction agreements with clients.

These options will have to be assessed further based on the facts and circumstances of each individual case.

Special rules for construction work on construction sites in Oslo, Viken and former Vestfold county

A ban is introduced on hiring from staffing companies for construction work on construction sites in the aforementioned areas.

As of from 1 April 2023, it will be no possibility of hiring from staffing companies on construction sites in these areas as regards to the construction work. A transition period of 3 months applies to already concluded contracts.

The terms “construction work” and “construction site” are defined in separate regulations.

Our team is here to discuss these matters with you. Please do not hesitate to reach out to us.

Brækhus recognised by ITR World Tax 2023

Brækhus recognised by ITR World Tax 2023

Brækhus’ Tax Practice has again received good rankings in ITR World Tax.

As in previous years, we have received good rankings for Indirect Tax (Tier 2), General Corporate Tax (Tier 3) and Tax Controversy (Other notable). We would like to thank clients and peers for the recognition of Brækhus.

Nils Eriksen, who heads our Tax Practice, is “highly regarded”, with his 30  years of indirect tax and extensive international experience. Nils has recently co- authored the commentary to the Norwegian VAT Act.

“It is inspiring that our clients recognize the work we do. This confirms that our strategy built on specialization and industry knowledge works”, says Nils Eriksen.

Brækhus strengthens its expertise with a new Global Mobility partner

Global mobility advokat Torbjørn Stokke

Brækhus strengthens its expertise with a new Global Mobility partner

Brækhus is pleased to welcome Torbjørn Stokke as our new partner in the department of Tax and VAT and Global Mobility.

Before joining Brækhus, Torbjørn was a partner at PwC’s department of Global Mobility with responsibility for its global mobility services. He is recognised as one of Norway’s leading lawyers in the field of global mobility and has extensive experience in most legal areas relating to cross-border mobility for companies and individuals. At Brækhus, he will continue to develop his broad experience and knowledge.

“We have a focus on further developing Brækhus’ services. Torbjørn is a great addition to our solid team, and reinforces our position as Norway’s leading law firm in the field of global mobility. His extensive experience and knowledge of this field will be highly valuable to Brækhus and our clients,” says Managing Partner Frank C. Aase.

Global Mobility

We provide a complete solution within global mobility and assist with all, or parts, of the process, from choice of strategy and policy development to work and residence permits, tax and social security conditions and statutory reporting. We know what is important, both for employers and employees, when it comes to working across national borders, and we work closely with our clients to meet their needs.

Examples of what we do:

  • National and international personal taxation
  • International wage reporting
  • Social security and pensions
  • Tax returns
  • Employer tax
  • Immigration
  • Work contracts and policies