Atle Melø, Author at Advokatfirmaet Melø AS

Tax law

Employer’s national insurance contributions for employees working abroad

The general rule under Section 23-2 of the Norwegian National Insurance Act is that employer’s national insurance contributions must be calculated on salary payments. An important practical exception is set out in subsection nine of the provision: ...

Atle Melø24. December 2024

Property Law

Reimbursement decision under the Planning and Building Act declared invalid

A developer who constructs necessary infrastructure—such as roads, water supply, and sewer systems—in an area zoned for residential development is entitled to reimbursement of the costs from all landowners who benefit from...

Atle Melø24. December 2024

Property Law

Jetty from the 1970s was not unlawfully constructed

In the 1970s, a 76-square-metre jetty was constructed on a waterfront property in the Municipality of Bergen. During the 2010s, the municipality conducted a survey of structures and developments located within the shoreline zone. As no...

Atle Melø24. December 2024

Tax law

DNB prevails in case concerning the allocation of interest deductions between Norway and foreign jurisdictions when calculating taxable income

DNB operates a branch in New York. The branch receives deposits on which DNB pays interest. Most of the deposited funds are transferred to DNB’s head office in Norway for onward lending. Under...

Atle Melø21. November 2024

Labour law

No occupational injury coverage following injury while working from home

A physician was on weekend on-call duty and took a meal break at home after having completed a period of work there. As she went out into her garden to eat, she fell and suffered a serious foot injury. ...

Atle Melø3. September 2024

Tax law

Interest limitation rule held to be incompatible with the EEA Agreement

A company was financed through loans from its parent company in Luxembourg but was allowed to deduct only part of its interest expenses. The tax authorities applied the interest limitation rule for related-party loans set out in Section 6-41 of the Norwegian Tax Act, as it was...

Atle Melø23. July 2024

Labour law

Dismissal upheld even though the employer had not offered alternative employment

A healthcare worker was dismissed from his position in the home care service of the Municipality of Oslo after his professional authorization was revoked due to insufficient professional competence. It was undisputed that...

Atle Melø23. July 2024

Tax law

Government proposes stricter exit tax rules

Today, the Ministry of Finance published for consultation a proposal to amend the Norwegian exit tax rules applicable to individuals holding shares and similar assets. The proposal would require exit tax to be paid within 12...

Atle Melø20. March 2024

Tax law

Moving abroad is not as straightforward as it seems

It seems that moving abroad is very much in vogue these days. Hardly a week goes by without reading about Norwegians packing their belongings and relocating overseas. Some are undoubtedly attracted by...

Atle Melø12. March 2024

Labour law

Offshore worker was not entitled to exemption from night work

An offshore oil services worker sought an exemption from night work on health grounds. Under Section 10-2(2) of the Norwegian Working Environment Act, such an exemption may be granted provided that it does not result in a “significant disadvantage to the undertaking.” The provision implements...

Atle Melø29. February 2024