Einar Harboe

Attorney at law, having the right of audience in the Supreme Court/Partner

Bilde av Einar Harboe

— Einar is the company’s founder and a recognised expert in this sector. He was previously a partner in the law firm of BA-HR and has also worked for the Norwegian Ministry of Finance. He has the right of audience in the Supreme Court and has argued a large number of tax cases. He has written several textbooks on tax.

Phone: 909 38 108 | Email:eh@harboe.no

Main practice areas

  • Income tax
  • Real estate tax
  • Inheritance tax
  • Tax administration law
  • Advice to companies and private individuals
  • Assistance in disputes with the tax authorities

About Einar on Tax Directors Handbook

«The “excellent” Einar Harboe is a Supreme Court advocate and is recommended for tax litigation.»


  • 1974 Master of Law Degree, University of Oslo

Work experience

  • 1997 - Advokatfirmaet Harboe & Co AS, partner
  • 1983 - 1997 The law firm of BA-HR, most recently as a partner
  • 1981 - 1983 Ministry of Finance, most recently as assistant director general
  • 1980 - 1981 Directorate of Taxes, head of division
  • 1979 – 1980 Ministry of Finance, executive officer
  • 1976 - 1979 University of Oslo, Law Faculty, assistant professor
  • 1975 - 1976 Eiker Modum and Sigdal District Court, deputy judge
  • 1974 - 1975 Ministry of Finance, executive officer


  • Author of a number of books and articles on tax-law subjects (wealth and income tax, inheritance tax, real estate tax, tax administration law). Skatterettslig gjennomskjæring [Substance over Form in Tax Law] is his most recent book.
  • Speaker at various conferences, seminars, etc.
  • Chair of the Norwegian branch of the International Fiscal Association (IFA) from 1988 to 1992
  • Several honorary posts, mainly directorships of private limited companies