Innsikt | Advokatfirmaet Melø

Tax law

Exit tax – a tax fiction

Relocating from Norway may trigger taxation on gains that have never actually been realized. Following the legislative amendments introduced in 2024, Norway's exit tax has evolved from a relatively limited emigration rule into...

Atle Melø8. July 2026

Tax law

Unintentional error in electronic tax return filing did not justify additional tax

A company completed the business tax return section of its tax filing using a standard year-end accounting software program. The employee responsible for the filing accidentally selected the wrong option from a drop-down menu, resulting in...

Atle Melø24. May 2026

Corporate law

Brokerage firms prevailed in case concerning internal partnerships

Three brokerage firms had established internal partnerships (indre selskaper) with key employees. An internal partnership is not a separate legal entity, and the business continues to be conducted in the name of the brokerage firm. The key employees are not presented externally as partners in the enterprise, but...

Atle Melø12. March 2026

Contract law

No breach of loyalty in contractual relationship

A Norwegian company, Isola, had for many years manufactured and supplied so-called uncoupling membranes for the German company Dural. Dural resold the membranes under its own trademark in Europe and the United States. In...

Atle Melø12. March 2026

Labour law

The employer had not abused its managerial prerogative

A Municipal Chief Executive was required to step down from her position pursuant to a severance arrangement under Section 15-16(2) of the Norwegian Working Environment Act. She argued that the municipality had handled the matter improperly and that the decision was based on...

Atle Melø16. February 2026

Property Law

Transfer of residential property from a limited liability company to its sole shareholder triggered ordinary document duty

The Supreme Court has recently considered the scope of the special rule set out in Section 1, second paragraph, of the Resolution on Document Duty. The case concerned a residential property in Oslo that had been owned since 1919 by a limited liability company...

Atle Melø16. February 2026