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Gjert Melsom

Gjert Melsom

  • Firm: EY
  • Practice Area: Blockchain
  • Country: Norway
  • Dronning Eufemias gate 6,, Postboks 1156, Sentrum,, Oslo 0107.

About Gjert Melsom

Partner and leader, Blockchain, EY Norway & Law firm
Gjert is the committed partner who focuses on explaining complex challenges and opportunities in an easy-to-understand way, creating a creative and constructive dialogue and finding commercial and practical solutions. Gjert is the lead partner of the EY Tax & Law Blockchain Team including more than 20 experts within the area.
Education and Experience
Gjert has worked with tax and technology for 35 years. Among others:
  • Gjert is a Partner in EY Norway international tax services (ITTS) practice
  • Law degree from the University of Oslo in 1992.
  • Licentiate of Law degree in 2000 on tax treatment of software and intangibles.
  • Prior to joining Ernst & Young in 2002, he worked 10 years in the Ministry of Finance, with international tax, e-commerce, transfer pricing and tax treaty negotiations. He was a member of the OECD group that made the tax treaty rules on E-commerce and the revised permanent establishment rules.
  • Regularly lectures at BI Norwegian Business School, the Norwegian Law Association, etc.
  • Gjert is recognised as the most experienced lawyer in Norway on decentralised and blockchain structures and business models.
  • Author of the Norwegian report to IFA on Technology (1997), Cross-border business restructuring (2011), and Big Data (2020-21).
  • Ranked as tier one tax advisor in Norway for several years by major global ranking firms (Legal 500, Chambers, etc). Rated as the best Blockchain lawyer in Norway by First Monthly, Global Law Experts and Leaders of Law.
Team expertise
Gjert and his team has advised more than 50 Norwegian and international clients on how to scale blockchain-related concepts within a tax & legal framework. Issues include everything from core blockchain tech solutions to crypto and the token economy, such as ICOs, STOs, IDOs, IEOs etc., Decentralized Finance (DeFi), DAOs, NFTs, metaverse, mining companies, tokenization of various tangible and intangible assets (including people), online video gaming, etc.
The tax and legal team offer a “one stop solution”, including:
  • Tax efficient solutions for blockchain companies operating globally, including group structures, tax treatment of IPR and withholding taxes, financing, permanent establishment, transfer pricing, etc.
  • Domestic and international tax issues, including complex classification of tokens, filing of crypto tax returns, invoicing by using cryptocurrency.
  • Law and regulatory issues related to token offerings, legal opinions, contractual set up, sustainability, government and EU grants, GDPR, IP-rights, Consumer Rights, Royalty.
  • Taxation of Tokens to employees.
The wider EY team outside the Tax and legal team offer a wider blockchain experience and expertise, including:
  • How to treat and classify cryptocurrency/tokens from an audit and accounting perspective.
  • Technical blockchain issues, token reviews and architecture, Climate change sustainability imbedded in blockchain and token solutions.
  • Valuation of complex cryptocurrency and token offerings.
  • Advise related to Integrity Due Dilligence, fraud etc.
The tax and legal team has lectured for and / or held workshops for a number of government bodies, such as European Commission, US Treasury Department, The United Nations, International Monetary Fund, World Economic Forum, several Central Banks, Norwegian Directorate of Taxes, Norwegian Ministry of Foreign Affairs, etc.

Q&A With Gjert Melsom


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