Atle Melø, Author at Advokatfirmaet Melø AS

Property Law

Expropriation for private road access could be justified by the need for safe and adequate access to a dwelling

The owners of a residential property in Askøy municipality outside Bergen sought a right of way over a neighbour’s property in order to improve access to and parking on their own land. The Gulating Court of Appeal granted them...

Atle Melø22. October 2025

Contract law Corporate law

Chairman acquitted of damages claim

A limited liability company had provided a demand guarantee securing its obligations as employer in a construction contract. The demand guarantee entitled the contractor to payment upon demand, without the employer being able to raise objections arising from the...

Atle Melø6. August 2025

Tax law

The one-year rule – How working abroad can reduce your Norwegian tax liability

Norwegian employees who work abroad for at least one year may, in certain circumstances, qualify for a reduction in Norwegian tax on employment income earned during their foreign assignment. The rules can be highly advantageous, but...

Atle Melø8. July 2025

Tax law

Pensions and tax when moving to or from Norway – Which country has the right to tax your pension?

Many people assume that their Norwegian tax liability ends when they retire abroad. That is not necessarily the case. For individuals receiving pension income, both Norwegian domestic tax law and applicable tax treaties may allow Norway to...

Atle Melø8. July 2025

Tax law

Board memberships across borders – Which country has the right to tax directors' fees?

Cross-border board appointments are becoming increasingly common. Norwegian entrepreneurs and investors may serve on the boards of foreign companies, while foreign investors and business executives may hold board positions in Norwegian companies. A key question...

Atle Melø8. July 2025

Tax law

Becoming tax resident in Norway – When do you become liable to Norwegian tax?

Many people assume that their Norwegian tax liability begins on the day they register their address with the National Population Register or receive a Norwegian national identity number or D-number. This is not the case. Under Norwegian tax law, it is...

Atle Melø8. July 2025

Tax law

Tax residence when leaving Norway – When does your Norwegian tax liability end?

Many individuals relocating abroad assume that their Norwegian tax liability ends on the day they submit a notification of departure to the Norwegian National Population Register. In practice, this is one of the most common misconceptions...

Atle Melø8. July 2025

Tax law

Withholding tax on salary for foreign employees – a simpler tax regime with important limitations

In recent years, Norway has seen an increasing number of foreign employees working temporarily in the country. To simplify the tax rules for this group, Norway has introduced a special...

Atle Melø7. July 2025

Tax law

Employees’ purchase of shares at a discount

Many companies offer employees the opportunity to purchase shares in the employer company or the wider group. Such share programmes can be an effective tool for strengthening employees’ connection to the business and allowing them to...

Atle Melø7. July 2025

Tax law

Taxation of virtual assets – need to know about cryptocurrency, NFTs and digital tokens

Investments in cryptocurrency, NFTs and other digital assets have become increasingly widespread in recent years. At the same time, the regulatory framework has developed, and many investors are uncertain about how such assets...

Atle Melø7. July 2025