Taxes and Duties
Ræder Bing’s experienced tax and duties team advises Norwegian and international companies on tax and duties ensuring that they are aware of proposed and actual legislative changes and the consequences of these. Clear, practical advice coupled with planning can help your company stay competitive, compliant and responsible.
Our lawyers have backgrounds from the Ministry of Finance, Norwegian Tax Administration, auditing firms and private practices. They have a holistic view, understand important adjoining legal areas and ensure that financial, commercial and legal matters are covered when advising on tax and duties. The group works closely with other practice areas in particular our corporate and real estate practices.
We also advise and assist clients with audits and enquiries from the Norwegian Tax Administration and litigate in all courts of law.
We assist our national and international clients within the following areas
- Business transfers
- Equity transactions
- Global mobility
- International tax
- Litigation
- Mergers and de-mergers
- Property tax
- Restructuring and reorganisation of businesses
- Succession
- Tax audits
- Tax assessment appeals
- Tax and duty for real estate
- Tonnage and offshore taxes
- Transfer pricing
- Value added tax, customs duties and other excise duties
Meet the team
Resource rent tax on land-based wind power
19th of December, the Norwegian Parliament adopted the introduction of respurce rent tax on land-based wind power, with effect from the fiscal year 2024. The final rules have become more favourable than what the Government had first set up.
Share-based incentive programs for employees
Small, medium-sized, and listed companies often seek assistance in mapping and implementing various forms of incentive programs for their employees, especially key personnel. Options and other incentive schemes are not a new phenomenon, but it can often be challenging to know which types of incentive schemes the company should choose and how to achieve the goal. There are many pitfalls to watch out for on the way to achieving a good result, both for the rights holder/option holder and the company. We give you an insight into stock options and share-based incentive schemes for employees.
Tax deduction for share contributions in start-up companies - the tax incentive scheme
Personal investors can get a deduction in general income for share contributions. Get an overview of the rules: Personal investors can get a deduction in general income for share contributions of up to NOK 1 million in start-up companies. The deduction is 22% (2024). The right to deduction comes in addition to the fact that the share contribution is part of the entry value of the shares acquired. Strict conditions are set for both the investor and the start-up company for the deduction to be granted. Below is an overview of the rules.
Contact us
Tone Kaarbø
Partner
Managing Partner
+47 23 27 27 85 +47 969 02 415toka@raederbing.no
Related articles
- Tax deduction for share contributions in start-up companies - the tax incentive scheme
- Share-based incentive programs for employees
- Resource rent tax on land-based wind power
- Newsletter Budget Bill for 2025
- The Government proposes new legislation on supplementary tax
- Still unclear when the new tax treaty with the U.S. will be signed
- The Norwegian removal of the 350 kroner limit - implementations that you should be aware of in 2020
- Limitation of interest deduction – stricter rules for group companies
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