Elva Ósk Wiium

practice areas

  • Banking and Finance
  • Company Law
  • Criminal Law
  • Family & Inheritance Law
  • Litigation and Arbitration
  • Property Law
  • Real Estate Law
  • Restructuring, Receivership & Liquidation
  • Tax


Elva earned her law degree from University of Iceland in 2000. Having worked for the Ministry of Finance, the Iceland Revenue and Customs, and Ernst & Young Iceland, Elva has extensive experience advising on tax related issues. Her understanding of tax law is complemented with her experience as in-house counsel in the financial sector where she provided advice on a wide range of transactions, including bilateral and syndicated loans, securities transactions, leveraged acquisitions, and project finance.

Elva’s main areas of practice are banking and finance, corporate and commercial law, family and inheritance law, property law, and tax law. She is a gifted litigator and was admitted to practice before the Appeal Court in 2018. Elva is renowned for her sensitive, empathetic, and practical approach towards her clients. She joined LAGASTOÐ in 2021 and is a partner in our tax team.


  • The Appeal Court (2019)
  • The District Courts


  • Partner, LAGASTOÐ, 2021-
  • Partner, Lausnir lögmannsstofa ehf., 2013-21
  • Attorney at Law, MP banki hf. (Kvika hf.), 2009-13
  • Lawyer, Ernst & Young Iceland, 2006-9
  • Lawyer, Iceland Revenue and Customs, 2005-6
  • Lawyer, Ministry of Finance, 2000-5


  • Board Member, Almenni Pension Fund, 2024-
  • Chairman, the Examination Board for Certified Bookkeepers, 2015-
  • Board Member, the Central Securities Depositories of Iceland, 2017-19
  • Deputy Board Member, the Central Securities Depositories of Iceland, 2016-17


  • Certified Securities Broker, 2013
  • University of Bifröst (Master in Tax Law), 2010
  • University of Iceland, Faculty of Law (Cand.jur.), 2000
  • The Commercial College of Iceland (Matriculation Exam), 1995


  • Teacher (Tax Law), Open University in Reykjavík University, 2015-21


  • English
  • Norwegian
  • Danish
  • Swedish