{"id":14302,"date":"2021-06-14T19:03:42","date_gmt":"2021-06-14T17:03:42","guid":{"rendered":"https:\/\/melo.no\/?p=14302"},"modified":"2023-09-27T14:22:43","modified_gmt":"2023-09-27T12:22:43","slug":"skattlegging-av-arbeid-offshore","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/skattlegging-av-arbeid-offshore\/","title":{"rendered":"Skattlegging av arbeid \u00aboffshore\u00bb"},"content":{"rendered":"<div id=\"fws_69d629b75176f\"  data-midnight=\"dark\" data-top-percent=\"3%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: calc(100vw * 0.03); padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap\"><div class=\"row-bg\"  style=\"\"><\/div><\/div><div class=\"row-bg-overlay\" ><\/div><\/div><div class=\"col span_12 dark left\">\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69d629b751ade\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col has-animation no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"top-bottom\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"fade-in-from-bottom\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\r\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1623690042353\" >\r\n\t<div class=\"wpb_wrapper\">\r\n\t\t<p>H\u00f8yesterett ga saks\u00f8kerne delvis medhold i en sak som dreide seg om forst\u00e5elsen av den s\u00e5kalte sokkelbestemmelsen i Norges skatteavtaler med Belgia og Spania.<\/p>\n<p>Saks\u00f8kerne var alle sj\u00f8folk med bosted i utlandet. De hadde arbeidet om bord i et skip som fraktet et plattformdekk fra en oljeplattform p\u00e5 sokkelen og inn til et verft p\u00e5 land, der dekket skulle hugges opp.<\/p>\n<p>De fleste av Norges skatteavtaler med andre land inneholder en egen bestemmelse om skattlegging av arbeid utf\u00f8rt \u00aboffshore\u00bb med tilknytning til leting eller utvinning av ressurser p\u00e5 eller under havbunnen. If\u00f8lge denne bestemmelsen forutsetter skatteplikt til Norge at arbeidet er utf\u00f8rt \u00aboffshore\u00bb \u2012 p\u00e5 norsk \u00abutenfor kysten\u00bb. Videre er det et vilk\u00e5r at antall arbeidsdager overstiger 30 i l\u00f8pet av en tolvm\u00e5nedersperiode.<\/p>\n<p>H\u00f8yesterett kom til at norske skattemyndigheter tolket bestemmelsen riktig n\u00e5r det var lagt til grunn at arbeid \u00aboffshore\u00bb ogs\u00e5 omfattet arbeid p\u00e5 skipet mens det befant seg i indre norske farvann, innenfor den s\u00e5kalte grunnlinjen som if\u00f8lge havretten er utgangspunktet for beregning av territorialgrensen til sj\u00f8s. Imidlertid mente H\u00f8yesterett at det var feil av skattemyndighetene \u00e5 regne med avspaseringsdager som sj\u00f8folkenes turnusordning ga rett til som f\u00f8lge av de aktive arbeidsdagene offshore, ved anvendelsen av 30-dagersregelen.<\/p>\n<p>Avgj\u00f8relsen gir veiledning om forst\u00e5elsen av sokkelbestemmelsen i Norges skatteavtaler med utlandet. Ordlyden kan variere noe fra avtale til avtale, men i sv\u00e6rt mange avtaler er ordlyden i praksis den samme som i avtalene med Belgia og Spania.<\/p>\n<p>Source: <a href=\"https:\/\/www.domstol.no\/enkelt-domstol\/hoyesterett\/avgjorelser\/2021\/hoyesterett-sivil\/hr-2021-1243-a\/\">H\u00f8yesterett<\/a><\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69d629b751dfc\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; 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Saks\u00f8kerne var alle sj\u00f8folk med bosted...","protected":false},"author":188,"featured_media":14303,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_analytify_skip_tracking":false,"footnotes":""},"categories":[36],"tags":[],"class_list":{"0":"post-14302","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-skatt"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Skattlegging av arbeid \u00aboffshore\u00bb<\/title>\n<meta name=\"description\" content=\"H\u00f8yesterett ga saks\u00f8kerne delvis medhold i en sak som dreide seg om forst\u00e5elsen av sokkelbestemmelsen i Norges skatteavtaler med Belgia og Spania.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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