Ernst Ravnaas

Ernst Ravnaas is Managing Partner at SANDS. Ravnaas has through 30 years worked with tax issues, in particular in relation to group company structuring, international structuring and purchase and sale of businesses. He has also extensive experience as adviser for the large business organizations in fiscal policy questions, and was a member of the tax committee which prepared the tax reform of 1992.

Ravnaas has with his Master in Business and Economics also worked extensively with accounting questions of legal character and issues in the borderland between law and finance. He has considerable experience as arbitrator.

Ravnaas is author of a number of books within tax law and accounting law and is frequently used as lecturer. Chambers Global characterize Ravnaas as a person “celebrated as one of the best lawyers in tax – he looks for new opportunities and new ways to approach issues. Clients find him creative, knowledgeable and easy to work with.

Ravnaas has previously been a partner in BA-HR and Wikborg Rein.

Firm Overview:

SANDS is a full service business law firm with leading expertise within all areas of business law. We are one of Norway’s largest law firms with over 160 lawyers.

  • Nationwide presence with offices in south- east, west and north of Norway
  • Lawyers with international experience
  • Lawyers with legal or management experience from industry
  • Several lawyers with higher economic degrees
  • We have attracted more lateral hire partners than any other Norwegian law firm in the last two years, all from leading law firms. These include internationally ranked experienced partners and younger partners

Arild Dyngeland

Attorney Arild Dyngeland has been a lawyer from 1998. He is a permanent defender at the Norwegian Supreme Court, and has been a permanent defendant in Gulating Court of Appeal and Bergen District Court from 2006 to 2017.

Attorney Dyngeland is working on proceedings, both in criminal cases and civil disputes. He also takes other assignments for both private individuals and business customers, especially within contract law, family, shift and inheritance law. He has work experience as a judge from Bergen District Court.

Attorney Dyngeland is a member of the Danish Association of Lawyers Association and has for many years been a member of the Danish Association of Disciplinary Disciplinary Professions in Hordaland and Sogn og Fjordane in the Advokatforeningen. He was chairman of the Defense Group’s / Advokatforeningens consultation committee for criminal law and criminal proceedings until December 2016.

Practice Areas:

– Criminal Law
– Contract Law
– Probate Law
– Procedure Law

Bente Fosen

Simonsen Vogt Wiig is a leading commercial law firm with offices in the largest cities in Norway as well as an office in Singapore. Our 180 lawyers provide assistance within all major business sectors, and build lasting relationships with our clients by combining thorough business understanding with top legal expertise. High quality in all segments is the leading principle for our activity. We arrange for relevant and efficient communication and assistance to our clients by focusing on cooperation and full availability. We have the capacity of being specialized and at the same time versatile, and have the expertise to solve the most demanding issues and the largest assignments.

Social responsibility:

We at Simonsen Vogt Wiig believe it is important to take active responsibility for society beyond our own sphere, and wish to exceed the expectations placed upon us. The firm is dedicated to holding a high ethical standard, and we have good routines for the prevention of money laundering and conflicts of interest. Several of our lawyers are members of public committees, hold directorships in organisations or have authored scholarly books and articles. As a law firm, it is natural that we are concerned with legal protections and the rule of law, and for several years we have worked with Amnesty International Norway as a member of the Justice Club. Furthermore many of our employees offer their expertise to individuals and organisations on a pro bono basis.

Simonsen Vogt Wiig is certified as an “Eco-Lighthouse”, which means that we have met certain requirements regarding environmentally friendly operations and a good working environment. Eco-Lighthouse is Norway’s most widely used certification scheme for enterprises seeking to document their environmental efforts and demonstrate social responsibility.

Dag Sigvart Kaada

Dag is Managing Partner of Schjødt and partner in Schjødt’s M&A and Capital Markets department. He joined the firm in 2005, and specializes in mergers and acquisitions, investments and restructuring of investment funds and industrial groups mainly in the oil and energy sector.

Dag is a graduate of the Faculty of Law of the University of Bergen. Prior to joining Schjødt he practiced as an attorney for the law firm BA-HR. Dag advises several of the leading national and international oil service companies and investment funds in relation to a wide range of acquisitions, mergers and other transactions, both cross-border and within the Norwegian market. The primary focus is within the energy sector, but his practice includes related areas such as shipping and technology. In addition to his M&A practice, Dag also advises clients on general contract law, including supply agreements, construction agreements and other industrial projects forming part of the clients’ day to day business.


Our strong market share and extensive portfolio of foreign clients and matters are an important strategic advantage for Schjødt and every day we work to further improve our insight, skills and services as we work with foreign clients doing business in Norway and with Norwegian clients with activities or interests abroad.

Norway is an open and international country as regards trade and investment within almost all sectors except agricultural merchandise. Oil & gas, offshore services, fish farming, technology and shipping are all extremely international business sectors. Norway is not a member of the EU but, due to its membership of the European Economic Area, it is legally bound by EEA Law as regards the freedom of goods, services, people and financial resources.

Among our professionals are American, Chinese, British, German, Swedish, and Danish lawyers; indeed, 50% of our lawyers have legal education and/or work experience abroad. To ensure focus, specialist skills and quality client services, we have established German, Chinese and US/UK desks. We also have excellent relationships with law firms on all continents.

We have advised foreign investors on more M&A transactions than any other Norwegian firm in recent years and have seen a significant increase in international litigation and arbitration.

Bettina Banoun

Bettina Banoun has extensive experience in work related to tax law, litigation, company law and EEA law. Bettina Banoun is admitted to the Supreme Court and litigates regularly before Norwegian courts of justice. She also has experience in litigation before the EFTA Court and with complaints before the EFTA Surveillance Authority.

Bettina Banoun has a PhD from the University of Oslo and wrote her thesis on “Tax avoidance”, and she has legal training from Oxford University, University of Oslo and Harvard Law School. She is the author of several articles regarding tax law.

She is ranked as one of Norway’s most prominent tax law experts in Chambers Europe, Legal 500 and in the Norwegian Financial Daily’s annual lawyers survey.


The well-regarded Bettina Banoun especially focuses on tax litigation, and has particularly strong knowledge of tax avoidance-related issues. Clients say she is definitely on top of things, always very responsive and has good knowledge. ~ Chambers Europe 2017


Professional Experience:

  • Partner, Wiersholm, 2004
  • Lawyer, BA-HR, 2002-2004
  • Research fellow, University of Oslo, 1997-2001
  • In-house lawyer, Telenor (Norwegian Telecom), 1996-1997


  • Admitted to the Supreme Court, 2006
  • Dr. juris (Phd), University of Oslo, 2003
  • Visiting Scholar, Harvard Law School, 1997
  • Cand. jur., University of Oslo, 1995
  • Magister Juris in European and Comparative Law (M.jur),
  • Oxford University, 1993

Kristine Aarflot

As Bryn Aarflot’s chief executive officer (CEO) and managing partner, Kristine is responsible for Bryn Aarflot’s overall management and operations.

With more than 20 years experience in the field of IP, Kristine has a solid knowledge of the IP system, IP strategy in general, and trademark prosecution and strategy in particular.

Before taking on the position as our CEO in 2009, Kristine had a career as a trademark attorney and, later, head of Bryn Aarflot’s trademark department. Through the years Kristine has also had an active and central role the marketing of Bryn Aarflot and its services, as well as in managing the firm’s international client and partner relations. She regularly attends various international IP conferences, serves as a committee member of INTA (International Trademark Association) and enjoys a large and highly valued international network.

Being the fourth generation in IP, Kristine carries a unique legacy and an inbred understanding of the IP business and its development over time. Through her experience as practitioner, mid-level manager and CEO over a period of more than two decades where the IP industry has been evolving more rapidly than ever before, Kristine’s insight is vital in preparing for, and adapting to, the developments the industry will be facing in the years to come.


Kristine holds a Master in Business and Marketing from Oslo Business School, and has completed the first stage of law studies as well as elective studies on patent and trademark law from the University of Oslo.


INTA (committee member), FICPI/NPF, NIR/AIPPI, Marques, Econa (Norwegian Association of Masters in the Science of Business) , Union