Insights

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.

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.

What happens when you sue an art installation?

A new decision from the Supreme Court of Tasmania draws the line between illegal discrimination and lawful promotion of equal opportunity in the art sector.

Ræder Bing won a new public tender competition from DFØ

Framework agreement up to MNOK 15 regarding GDPR, privacy and security.

Newsletter Budget Bill for 2025

The Government proposes new legislation on supplementary tax

On Friday, November 24, 2023, the Government presented a proposal for the Supplementary Tax Act on undertaxed Income in the Group. The proposal involves implementing the OECD’s Pillar 2 regulations. The bill aims to limit the movement of profits and ensure that large corporations pay at least 15 percent tax. The rules are very complex and will involve extensive reporting obligations. If the proposal is adopted, the rules will apply in Norway already with effect for the 2024 fiscal year.

Still unclear when the new tax treaty with the U.S. will be signed

In a recent written response to a member of the Norwegian Parliament, the Minister of Finance, Trygve Slagsvold Vedum, gave little new updated information. For the businesses with connections to the US and US citizens resident in Norway, there are still much unclarities.

IP Stars – Magnus Ødegaard top ranked in 2024

Partner and lawyer Magnus Ødegaard at Ræder Bing got the award Copyright star 2024 og Trade mark star 2024 for Norway. He got the same award in 2021, 2022 and 2023.

How Norwegian VAT Rules Apply to Museums and Galleries

In this article, we review some of the most important rules and challenges related to VAT calculation and deduction rights for museums and galleries in Norway.

Ræder Bing ranked in Chambers and Partners

Ræder Bing continues to hold strong rankings in the latest editions of Chambers Europe