Innsikt | Advokatfirmaet Melø

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

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

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

Exit tax – a tax fiction

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

What rights do you have when a contract is not honoured?

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

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

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

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