Insights
Have you been subjected to a tax audit?
14. March 2025Here is a list of 10 important points to remember during an audit by the tax authorities.
Do you have assets abroad?
12. March 2025The Norwegian Tax Administration will soon issue the pre-filled tax return for private individuals. The pre-filled tax return is a proposal from the Norwegian Tax Administration that is based on previously reported information and information from third parties. If you have income or assets abroad, you must remember to report this.
Do you have related party transactions with a Danish group company or branch?
28. February 2025Many Norwegian companies have a subsidiary or branch in Denmark. From our collaborating Transfer Pricing Team in Denmark, we have received an overview of certain key rules in Denmark that apply to intra-group transactions.
US withdraws from Global Tax Deal
24. January 2025The Trump administration has decided to withdraw from the OECD’s Global Tax Deal.
Do you have control over Transfer Pricing?
15. January 2025Does the group have sufficient control over intra-group transactions? Here is a top 10 list of the key points that should be clarified in connection with transactions between related parties (Transfer Pricing, TP).
Wealth tax and emigration – important clarification from the tax Appeal Committee
14. January 2025Individuals who are resident in Norway are obliged to pay wealth tax for all wealth in this country and abroad. This follows from the principle of residence and the global income tax principle in Section 2-1 of the Norwegian Tax Act (NTA).
Financial Penalties as New Sanction for Breaches of the Alcohol Advertising Ban
5. December 2024Due to a recent amendment of the Norwegian Alcohol Act, the Directorate of Health may since mid-September impose financial penalties for intentional and negligent breaches of certain provisions of the Alcohol Act, including the alcohol advertising ban.
Tax deduction for share contributions in start-up companies - the tax incentive scheme
28. October 2024Personal 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.
Share-based incentive programs for employees
28. October 2024Small, 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.
Resource rent tax on land-based wind power
28. October 202419th 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.
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