Innsikt | Advokatfirmaet Melø

Tax law

Increase in the number of taxpayers reporting crypto assets in their tax returns

The number of individuals reporting cryptocurrency holdings in their tax returns increased by more than 30 per cent over the past year, according to newly released figures from the Norwegian Tax Administration. According to data from the tax returns for the 2024 income year...

Atle Melø31. October 2025

Property Law

Homebuyer had not lost the right to invoke defects

In the seller’s disclosure form, two home sellers stated that there had previously been mice in the property and that certain work on the property had been carried out by unqualified persons. After taking possession, the buyers engaged an expert...

Atle Melø22. October 2025

Labour law

No duty to consider reassignment in cases of dismissal

A nurse was summarily dismissed by a municipality in Finnmark after striking a mentally disabled service user in the face with an open hand. The nurse brought legal proceedings seeking to have...

Atle Melø22. October 2025

Property Law

Building permit had not lapsed due to slow progress of construction work

A house builder in Sande in Vestfold was granted permission in 2001 to construct a residential building. In 2014, the municipality took the view that the building permit had lapsed under Section 96 of the Planning and Building Act of 1985,...

Atle Melø22. October 2025

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

Exit tax – a tax fiction

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

Brokerage firms prevailed in case concerning internal partnerships

No breach of loyalty in contractual relationship

Increase in the number of taxpayers reporting crypto assets in their tax returns

Homebuyer had not lost the right to invoke defects

No duty to consider reassignment in cases of dismissal

Building permit had not lapsed due to slow progress of construction work

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

Chairman acquitted of damages claim