{"id":6066,"date":"2019-03-17T01:08:47","date_gmt":"2019-03-17T00:08:47","guid":{"rendered":"https:\/\/melo.no\/?page_id=6066"},"modified":"2024-06-14T10:43:47","modified_gmt":"2024-06-14T08:43:47","slug":"skatt","status":"publish","type":"page","link":"https:\/\/melo.no\/en\/om-advokatfirmaet-melo\/innsikt\/skatt\/","title":{"rendered":"Tax law"},"content":{"rendered":"
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\n\t\t\tAll<\/span><\/a>Labour law<\/span><\/a>Real estate<\/span><\/a>Contract law<\/span><\/a>Corporate law<\/span><\/a>Tax law<\/span><\/a>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\r\n
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Unintentional error in electronic tax return filing did not justify additional tax<\/a><\/h3>\r\n <\/div>\r\n \r\n
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...<\/div>
Atle Mel\u00f8<\/a>
Atle Mel\u00f8<\/a>24. May 2026<\/span><\/div><\/div> \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n<\/article> \r\n \r\n
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Increase in the number of taxpayers reporting crypto assets in their tax returns<\/a><\/h3>\r\n <\/div>\r\n \r\n
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...<\/div>
Atle Mel\u00f8<\/a>
Atle Mel\u00f8<\/a>31. October 2025<\/span><\/div><\/div> \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n<\/article> \r\n \r\n
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Dividends from swiss subsidiary were taxable<\/a><\/h3>\r\n <\/div>\r\n \r\n
The Norwegian parent company Elopak ASA received dividends of approximately NOK 200 million in each of the years 2010 and 2014 from its Swiss subsidiary. Up to and including 2009, the subsidiary was...<\/div>
Atle Mel\u00f8<\/a>
Atle Mel\u00f8<\/a>31. March 2025<\/span><\/div><\/div> \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n<\/article> \r\n \r\n
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Employer\u2019s national insurance contributions for employees working abroad<\/a><\/h3>\r\n <\/div>\r\n \r\n
The general rule under Section 23-2 of the Norwegian National Insurance Act is that employer\u2019s national insurance contributions must be calculated on salary payments. An important practical exception is set out in subsection nine of the provision: ...<\/div>
Atle Mel\u00f8<\/a>
Atle Mel\u00f8<\/a>24. December 2024<\/span><\/div><\/div> \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n<\/article> \r\n \r\n
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DNB prevails in case concerning the allocation of interest deductions between Norway and foreign jurisdictions when calculating taxable income<\/a><\/h3>\r\n <\/div>\r\n \r\n
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\u2019s head office in Norway for onward lending. Under...<\/div>
Atle Mel\u00f8<\/a>
Atle Mel\u00f8<\/a>21. November 2024<\/span><\/div><\/div> \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n<\/article> \r\n \r\n
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Interest limitation rule held to be incompatible with the EEA Agreement<\/a><\/h3>\r\n <\/div>\r\n \r\n
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...<\/div>
Atle Mel\u00f8<\/a>
Atle Mel\u00f8<\/a>23. July 2024<\/span><\/div><\/div> \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n \r\n<\/article> \r\n <\/div>\r\n \r\n
1<\/span>\n2<\/a>\n3<\/a>\n4<\/a>\nNext »<\/a><\/div> \r\n<\/div>\r\n\r\n \r\n\r\n<\/div>\r\n\r\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"Et selskap var finansiert med l\u00e5n fra morselskapet i Luxembourg, men fikk bare fradrag for en del av rentekostnadene. Skattemyndighetene brukte rentebegrensningsregelen for interne l\u00e5n i skatteloven \u00a7 6-41, slik...","protected":false},"author":186,"featured_media":0,"parent":5775,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_analytify_skip_tracking":false,"footnotes":""},"class_list":["post-6066","page","type-page","status-publish"],"yoast_head":"\nSkatterett | Advokatfirmaet Mel\u00f8<\/title>\n<meta name=\"description\" content=\"F\u00f8lg v\u00e5r blogg for jevnlige oppdateringer og nyttige artikler innenfor skatt, eiendomsjus, arbeidsrett, mv.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/melo.no\/en\/om-advokatfirmaet-melo\/innsikt\/skatt\/\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" 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