Are Fagerhaug

Partner, LawyerOslo

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Are Fagerhaug 2


Are Fagerhaug specialises in VAT matters, international individual taxation and employment law and pensions. Are is head of VAT in Selmer and has 15 years' experience as a advisor in the VAT area, including in relation to the development, sale and letting of real estate, financial services, digital platforms, copyright, import and export. He also assists a number of businesses in structuring international assignments and working relationships and issues relating to permanent establishment, tax, social security, pensions, reporting and other obligations. Within employment law, Are is often used as an adviser and facilitator in restructuring and downsizing processes. He also has broad experience within public, private and individual occupational pensions and has represented several large Norwegian groups in the alteration of their occupational pension schemes. Are is an active professional contributor within his areas of expertise. He has written several publications and is a frequent speaker on topics related to taxation, VAT and employment law. Are is a member of the International Fiscal Association (IFA), a global organisation for tax law professionals, and the European Employment Lawyers Association, an organisation for employment law specialists.

Work experience

Partner – Advokatfirmaet Selmer AS
2008 - 2018
Senior Associate/Senior Lawyer – Advokatfirmaet Selmer DA
2001 - 2008
Associate/Senior Associate – Bedriftsforbundet
2001 - 2001
Legal Adviser – Sør-Trøndelag County Revenue Office
1999 - 2001
Legal Adviser – Trondheim Tax Collection Office


1991 - 1998
Cand.jur. – University of Oslo


Construction projects from beginning to end
Care and support for residents of a special housing complex is asset-intensive
Norway In: The Executive Remuneration Review – Law Business Research Ltd.
Tax and VAT issues - Conversion of real-estate companies subject to partnership taxation
Where to sue a foreign airline company? Another Ryanair case - European Employment Law Cases (EELC)
The right to deduct VAT: Costs for public infrastructure
Salary or capital taxation? Synthetic shares and options in employment relationships
New social security rules lead to increased employer obligations
New real estate tax rules – implications for the municipal sector
Companies that own buildings or facilities: VAT upon reorganization