--- title: How to do M&A transactions in Norway in the current Covid-19 climate description: How to do M&A transactions in Norway in the current Covid-19 climate image: https://www.aaboevensen.com/hubfs/M%26A%20Covid19.jpg --- [![aaboevensen-logo](https://www.aaboevensen.com/hubfs/aaboevensen-logo.svg "aaboevensen-logo")](https://aaboevensen-6691792.hs-sites.com/no/) ![aaboevensen-black](https://www.aaboevensen.com/hubfs/aaboevensen-black.png "aaboevensen-black") x - [Norsk](https://aaboevensen-6691792.hs-sites.com/no) - [English](https://aaboevensen-6691792.hs-sites.com/en) - [Norsk](https://aaboevensen-6691792.hs-sites.com/no) - [English](https://aaboevensen-6691792.hs-sites.com/en) - [English](https://aaboevensen-6691792.hs-sites.com/news) - [Norsk](https://aaboevensen-6691792.hs-sites.com/aktuelt) - [**](https://www.facebook.com/aaboevensen) - [**](https://www.linkedin.com/company/aab--evensen-%26-co-law-firm) - [**](https://www.instagram.com/aaboevensenadvokatfirma/) Meny Menu 1 [![aaboevensen-logo](https://www.aaboevensen.com/hubfs/aaboevensen-logo.svg "aaboevensen-logo")](https://www.aaboevensen.com/en/) ![aaboevensen-black](https://www.aaboevensen.com/hubfs/aaboevensen-black.png "aaboevensen-black") x - [Norsk](https://aaboevensen-6691792.hs-sites.com/no) - [English](https://aaboevensen-6691792.hs-sites.com/en) - [Norsk](https://aaboevensen-6691792.hs-sites.com/aktuelt) - [English](https://aaboevensen-6691792.hs-sites.com/news) - [**](https://www.facebook.com/aaboevensen) - [**](https://www.linkedin.com/company/aab--evensen-%26-co-law-firm) - [**](https://www.instagram.com/aaboevensenadvokatfirma/) Meny Menu 1 ![20220914_Aabø_Evensen_008](https://www.aaboevensen.com/hubfs/20220914_Aab%C3%B8_Evensen_008.jpg) ![20220914_Aabø_Evensen_008](https://www.aaboevensen.com/hubfs/20220914_Aab%C3%B8_Evensen_008.jpg) - [Articles and publications (47)](https://www.aaboevensen.com/news/tag/articles-and-publications) - [Rankings (7)](https://www.aaboevensen.com/news/tag/rankings) - [Transactions (21)](https://www.aaboevensen.com/news/tag/transactions) ## How to do M&A transactions in Norway in the current Covid-19 climate 21 October, 2020 [Articles and publications](https://www.aaboevensen.com/news/topic/articles-and-publications) #### M&A expert, Ole Kristian Aabø-Evensen, looks into common legal issues in Norwegian private M&A including best practices for corporate counsel, cross-border legal practitioners and company directors and officers, in the fourth edition of Private M&A. To successfully complete a transaction during this pandemic, it is necessary to take a look at both the seller and buyer perspective and what they should be focusing on. A seller will normally want to ensure that it has maximum flexibility to take steps that potentially breach pre-completion undertakings under the sale and purchase agreement (SPA) in response to a changing landscape resulting from Covid-19 without the need to ask for, and associated risk of not obtaining, the buyer’s consent. Sellers may also have to consider seeking to amend or delete problematic SPA-warranties or to carve out from their scope (or disclose against) the expected effects of the pandemic on its business. On the other hand, a buyer will have to focus its legal and commercial due diligence on, inter alia: - understanding the changes in business operations that are necessitated by the pandemic; - to what extent national and international guidance on the safe working of employees has been followed, including if there have been any concerns or complaints about non-compliance; - IT resilience and performance issues resulting from a remote workforce; - suppliers’ capability and capacity to perform and deliver under the pandemic; - to what extent the target’s business is under strain due to customers’ inability to settle outstanding receivables; - to what extent government aid, funding or relief has been applied for or received, and if so, to what extent there are any conditions that are not complied with; and - to what extent the target group’s business operation during the pandemic has been operated in such ways that it exposes the target to an increased tax risk. Read about this and more in the chapter that covers Norwegian law, practice and regulation in the ***Lexology Getting The Deal Through’s fourth edition of Private M&A.* **The full publication including the same key questions and answers for 84 jurisdictions can be found at [www.lexology.com/gtdt](http://www.lexology.com/gtdt)  ![2021_Private MA_Norway (003)_Page_01](https://www.aaboevensen.com/hs-fs/hubfs/2021_Private%20MA_Norway%20(003)_Page_01.png?width=256&name=2021_Private%20MA_Norway%20(003)_Page_01.png) Contact [Ole K. Aabø-Evensen](https://aaboevensen-6691792.hs-sites.com/no/ole-k-aabo-evensen) (+47) +47 477 81 840 [oka@aaboevensen.com](mailto:oka@aaboevensen.com) ## Fill out the form and download the publication ### Related posts ### [Lexology Panoramic: Public M&A 2026](https://www.aaboevensen.com/news/lexology-panoramic-public-ma-2026) 29. April 2026 Founder and partner Ole Kristian Aabø-Evensen contributes the Norwegian chapter to Lexology Panoramic - Public M&A 2026, where he provides an updated overview of the legal framework and practice... [ Read more ](https://www.aaboevensen.com/news/lexology-panoramic-public-ma-2026) ### [ICLG Mergers & Acquisitions 2026](https://www.aaboevensen.com/news/iclg-mergers-acquisitions-2026) 27. April 2026 Partner and founder Ole Kristian Aabø-Evensen has written the chapter on Norwegian law in Mergers & Acquisitions 2026, an international guide to M&A. He provides a practical introduction to the... [ Read more ](https://www.aaboevensen.com/news/iclg-mergers-acquisitions-2026) ### [The Legal 500: M&A Country Comparative Guide 2026](https://www.aaboevensen.com/news/the-legal-500-ma-country-comparative-guide-2026) 13. April 2026 In the newest edition of M&A Country Comparative Guide published by The Legal 500, we are looking into laws and regulations including tax issues. The country-specific Q&A written by founding partner,... [ Read more ](https://www.aaboevensen.com/news/the-legal-500-ma-country-comparative-guide-2026) ### [Global Legal Insights – Mergers & Acquisitions 2025](https://www.aaboevensen.com/news/global-legal-insights-mergers-acquisitions-2025) 5. August 2025 Ole Kristian Aabø-Evensen, partner in Aabø-Evensen, provides a full summary of the current M&A market in Norway in the latest edition of Global Legal Insights - Mergers & Acquisitions 2025. The... [ Read more ](https://www.aaboevensen.com/news/global-legal-insights-mergers-acquisitions-2025) ### [ICLG Mergers & Acquisitions 2025](https://www.aaboevensen.com/news/iclg-mergers-acquisitions-2025) 30. June 2025 Ole Kristian Aabø-Evensen, founding partner at Aabø-Evensen, guides you through the common issues in M&A laws and regulations in Norway, including relevant authorities and legislation, target... 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