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
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
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dismissed from his position in the home care service of the Municipality of Oslo after his professional authorization was revoked due to insufficient professional competence.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
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
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
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
A union representative assisted a colleague at a meeting attended, among others, by an HR manager, during which the colleague received a formal warning. The following day, the union representative sent an email to a manager within...
Atle Melø1. January 2024
Norway has recently signed a joint statement of intent with 47 countries to implement the OECD’s new Crypto-Asset Reporting Framework (CARF), which establishes a standard for the reporting and automatic exchange of information relating to crypto-assets. The participating countries aim to carry out the first...
Atle Melø1. January 2024
Two neighbouring commercial properties in the Municipality of Bremanger were subject to a reciprocal right of first refusal. After the company owning one of the properties encountered financial difficulties, the original shareholder...
Atle Melø6. July 2023
Two of the co-owners of a residential co-ownership property in Kristiansand petitioned for the compulsory dissolution of the co-ownership arrangement. The third co-owner agreed to the petition. On that basis, the District Court ordered the compulsory dissolution of the co-ownership pursuant to the simplified procedure...
Atle Melø29. June 2023