19 results found

Fristen for å innlevere gikk ut 30. april (2. mai i år, siden 30. april var søndag og 1. mai offentlig høytidsdag) for lønnstakere og pensjonister, og går ut den 31. mai for næringsdrivende.

The Norwegian Ministry of Finance has proposed significant amendments to the Section 10 Regulation governing asset transactions on the Norwegian continental shelf, introducing new documentation requirements, modified rules on contingent consideration, and expanded scope to include pipeline and infrastructure transfers. While the proposal offers increased flexibility in certain areas, it also eliminates seller carry provisions for decommissioning costs and imposes stricter timelines that may challenge commer

Nowhere is the complexity of energy sector accounting and tax practice more clearly illustrated than in Europe's North Sea.

Hvis en aksjeeier tar ut penger fra et aksjeselskap uten å følge reglene for lønn eller utbytte, kan det anses som straffbart underslag.

For utenlandske selskaper med virksomhet i Norge, og som har ansatte som bruker firmabiler, er det avgjørende å forstå norske regler for beskatning av firmabiler.

Data centres face complex VAT considerations during construction and operation phases, with significant implications for input tax deduction and cash flow management. The classification of data centre arrangements as either VAT-liable services or exempt property leases fundamentally determines the VAT treatment, while pre-registration requirements and export rules add further layers of complexity that require careful planning and structuring.

Has your company made purchases in Norway that included Norwegian VAT?

Den 12. oktober 2021 la Regjeringen frem statsbudsjettet for 2022. Det foreslås skattelettelser for unge og redusert trinnskatt. I tillegg varsles endring i reglene om beskatning av ansatteopsjoner.

The Norwegian Tax Appeal Board has issued four decisions applying the exemption from penalty tax for obvious arithmetic or clerical errors following the Supreme Court's Caiano ruling. These decisions demonstrate a taxpayer-friendly interpretation covering dropdown-menu errors, incorrect carry-forward losses, broken software links, and dropped pre-filled data, establishing a broader application of the exemption than previously anticipated.

«Økonomisk kriminalitet» defineres som kriminalitet med økonomisk gevinst som hovedmotiv.

Norway's Tax Commission has delivered its recommendations on exit tax reform, proposing relief measures including reduced dividend instalment rates and exemptions for temporary residents. Will these changes make it into the 2027 budget, or will they be deferred pending broader tax settlement negotiations?

Finansdepartementet har i dag også fremlagt et høringsforslag om tap på fordring mellom nærstående selskaper.

Does your company have sales of goods or digital services to Norwegian consumers? If the answer is yes, you may be required to register in Norway through the VOEC scheme.

Regjeringen har i dag sendt på høring et forslag om innstramminger i de såkalte exit-skattereglene (utflyttingsskatt).

Q1 2023 was not anticipated to be a buoyant start to the year, but the Norwegian economy has fared better than expected, with unemployment remaining low and Confederation...

At en ektefelle kan skjevdele verdier som stammer fra arv, gaver eller verdier fra før ekteskapet er noe mange først blir kjent i forbindelse med skilsmisse.