{"id":17246,"date":"2024-03-20T13:15:11","date_gmt":"2024-03-20T12:15:11","guid":{"rendered":"https:\/\/melo.no\/?p=17246"},"modified":"2024-03-20T13:28:01","modified_gmt":"2024-03-20T12:28:01","slug":"skjerper-reglene-for-utflyttingsskatt","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/","title":{"rendered":"Government proposes stricter exit tax rules"},"content":{"rendered":"<div id=\"fws_6a40a84215731\"  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_6a40a84215a06\" 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_1710937679457\" >\r\n\t<div class=\"wpb_wrapper\">\r\n\t\t<div class=\"article-ingress\">\n<p>Today, the Ministry of Finance published for consultation a proposal to amend the Norwegian exit tax rules applicable to individuals holding shares and similar assets. The proposal would require exit tax to be paid within 12 years and ensure that value increases accrued while the owner was resident in Norway are taxed in Norway.<\/p>\n<\/div>\n<div class=\"article-body\">\n<p>The proposed changes are intended to apply to emigrations and transfers taking place on or after today.<\/p>\n<p>Since the repeal of the five-year rule in 2022, exit tax no longer lapses after five years abroad, but payment may in practice be deferred indefinitely. The Government now proposes to change this.<\/p>\n<h2>The five-year rule<\/h2>\n<p>The so-called five-year rule was repealed with effect for emigrations and transfers taking place on or after 29 November 2022.<\/p>\n<ul>\n<li>For individuals who emigrated before 29 November 2022, the exit tax liability lapses after five years abroad.<\/li>\n<li>For individuals who emigrated between 29 November 2022 and today, payment of the exit tax may be deferred indefinitely until the assets are realized.<\/li>\n<li>For emigrations or transfers taking place on or after today, the exit tax must be paid within 12 years.<\/li>\n<\/ul>\n<h2>New twelve-year rule<\/h2>\n<p>One of the two principal measures in the legislative proposal is to limit the deferral of assessed exit tax to a period of 12 years. Taxpayers would be given the choice of paying the tax immediately, in interest-free instalments over 12 years, or in a lump sum at the end of the 12-year period with interest added. If the taxpayer returns to Norway with the shares within the 12-year period, the exit tax will be cancelled or refunded.<\/p>\n<h2>Taxation limited to value increases accrued during Norwegian residence<\/h2>\n<p>The second principal measure is to limit the exit tax to gains accrued while the owner was resident in Norway. This means that Norway would no longer calculate exit tax on gains that arose before the individual became resident in Norway. Conversely, any decline in value after emigration would not reduce the amount of exit tax payable.<\/p>\n<p>The Government also proposes several further changes to the exit tax regime:<\/p>\n<ul>\n<li>The scope of the exit tax rules will be expanded to include share savings accounts and fund accounts.<\/li>\n<li>A separate threshold of NOK 100,000 will be introduced for assessing exit tax on transfers of shares and similar assets containing a gift element to persons resident outside Norway.<\/li>\n<li>The requirement to provide security will be made conditional upon a specific risk of non-payment.<\/li>\n<li>It will be clarified that both realization of the assets and the taxpayer\u2019s death trigger an obligation to settle the exit tax.<\/li>\n<li>Where the taxpayer returns to Norway within the 12-year period, exit tax will lapse in respect of shares still held.<\/li>\n<li>An exception will be introduced to the general time limits for reassessment in relation to exit tax determinations.<\/li>\n<\/ul>\n<h2>Proposal for immediate effect<\/h2>\n<p>The Government proposes that the amendments should apply to emigrations and transfers taking place on or after today, 20 March 2024.<\/p>\n<p>The proposals have now been circulated for public consultation.<\/p>\n<p>Source: <a href=\"https:\/\/www.regjeringen.no\/no\/aktuelt\/endrer-reglene-for-utflyttingsskatt\/id3030418\/\">The Ministry of Finance<\/a><\/p>\n<\/div>\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_6a40a84215d34\" 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 no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"10px\" 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<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"team-member\" data-style=\"meta_below\"><img decoding=\"async\" alt=\"Atle Mel\u00f8\" src=\"https:\/\/melo.no\/wp-content\/uploads\/2021\/08\/Atle-Melo-10.8-scaled.jpg\" title=\"Atle Mel\u00f8\" \/><h4 class=\"light\">Atle Mel\u00f8<\/h4><div class=\"position\">Partner<\/div><p class=\"description\">amelo@melo.no<br \/>\n+47 951 80 979<\/p><\/div>\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<\/div><\/div>\n\t\t<div id=\"fws_6a40a84216a9b\"  data-midnight=\"dark\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: 0px; 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-12 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 class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 15px;\" class=\"divider\"><\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_6a40a84216dde\"  data-midnight=\"light\" data-top-percent=\"6%\" data-bottom-percent=\"6%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row full-width-section  vc_row-o-equal-height vc_row-flex  vc_row-o-content-middle standard_section\"  style=\"padding-top: calc(100vw * 0.06); padding-bottom: calc(100vw * 0.06); \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap using-image\"><div class=\"row-bg using-image\"  style=\"background-image: url(https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/Kalender.jpg); background-position: center center; background-repeat: no-repeat; \"><\/div><\/div><div class=\"row-bg-overlay\" style=\"background-color:rgba(10,6,6,0.84);  opacity: 0.5; \"><\/div><\/div><div class=\"col span_12 light left\">\n\t<div  class=\"vc_col-sm-12 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_6a40a84216ee1\" 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-2 wpb_column column_container vc_column_container col 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=\"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<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col centered-text padding-2-percent\"   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=\"left-right\" 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<div class=\"wpb_wrapper\">\n\t\t\t<h2 style=\"font-size: 40px;line-height: 52px;text-align: center\" class=\"vc_custom_heading wpb_animate_when_almost_visible wpb_fadeInUp fadeInUp\" >Any questions regarding tax?<\/h2><div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 40px;\" class=\"divider\"><\/div><\/div><a class=\"nectar-button large see-through-3  has-icon wpb_animate_when_almost_visible wpb_zoomIn zoomIn\"  style=\"border-color: #d1b48d;\"  href=\"mailto:post@melo.no\" data-color-override=\"#d1b48d\" data-hover-color-override=\"false\" data-hover-text-color-override=\"#ffffff\"><span>Send us a non-binding inquiry<\/span><i  class=\"fa fa-arrow-down\"><\/i><\/a>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-2 wpb_column column_container vc_column_container col 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=\"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<div class=\"wpb_wrapper\">\n\t\t\t\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<\/div><\/div>","protected":false},"excerpt":{"rendered":"Finansdepartementet har i dag sendt p\u00e5 h\u00f8ring forslag til endringer i reglene om utflyttingsskatt for personer som eier aksjer og tilsvarende eiendeler. Det foresl\u00e5s at utflyttingsskatten m\u00e5 betales innen 12...","protected":false},"author":188,"featured_media":9731,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_analytify_skip_tracking":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-17246","post","type-post","status-publish","format-standard","has-post-thumbnail","category-skatt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Skjerper reglene for utflyttingsskatt<\/title>\n<meta name=\"description\" content=\"Regjeringen foresl\u00e5r at utflyttingsskatt m\u00e5 betales innen 12 \u00e5r og at de nye reglene skal tre i kraft med umiddelbar virkning.\" \/>\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\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Atle Mel\u00f8\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/\"},\"author\":{\"name\":\"Atle Mel\u00f8\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#\\\/schema\\\/person\\\/351ddaec8ea5c2caca44f44a288d6693\"},\"headline\":\"Skjerper reglene for utflyttingsskatt\",\"datePublished\":\"2024-03-20T12:15:11+00:00\",\"dateModified\":\"2024-03-20T12:28:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/\"},\"wordCount\":1170,\"publisher\":{\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2019\\\/05\\\/exitskatt-utflyttingsskatt-utflytting-emigrasjon-nyhet.jpg\",\"articleSection\":[\"Skatt\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/\",\"url\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/\",\"name\":\"Skjerper reglene for utflyttingsskatt\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2019\\\/05\\\/exitskatt-utflyttingsskatt-utflytting-emigrasjon-nyhet.jpg\",\"datePublished\":\"2024-03-20T12:15:11+00:00\",\"dateModified\":\"2024-03-20T12:28:01+00:00\",\"description\":\"Regjeringen foresl\u00e5r at utflyttingsskatt m\u00e5 betales innen 12 \u00e5r og at de nye reglene skal tre i kraft med umiddelbar virkning.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/#primaryimage\",\"url\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2019\\\/05\\\/exitskatt-utflyttingsskatt-utflytting-emigrasjon-nyhet.jpg\",\"contentUrl\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2019\\\/05\\\/exitskatt-utflyttingsskatt-utflytting-emigrasjon-nyhet.jpg\",\"width\":1000,\"height\":665,\"caption\":\"Exitskatt\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skjerper-reglene-for-utflyttingsskatt\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Hjem\",\"item\":\"https:\\\/\\\/melo.no\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Skatt\",\"item\":\"https:\\\/\\\/melono.wpengine.com\\\/juridisk-innsikt\\\/skatt\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Skjerper reglene for utflyttingsskatt\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#website\",\"url\":\"https:\\\/\\\/melono.wpengine.com\\\/\",\"name\":\"Advokatfirmaet Mel\u00f8 AS\",\"description\":\"Advokat Trondheim\",\"publisher\":{\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/melono.wpengine.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#organization\",\"name\":\"Advokatfirmaet Mel\u00f8 AS\",\"url\":\"https:\\\/\\\/melono.wpengine.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/Logo-Mel\u00f8-65.png\",\"contentUrl\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/Logo-Mel\u00f8-65.png\",\"width\":261,\"height\":65,\"caption\":\"Advokatfirmaet Mel\u00f8 AS\"},\"image\":{\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/advokatmelo\\\/\",\"https:\\\/\\\/no.linkedin.com\\\/company\\\/advokatfirmaet-mel\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#\\\/schema\\\/person\\\/351ddaec8ea5c2caca44f44a288d6693\",\"name\":\"Atle Mel\u00f8\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g\",\"caption\":\"Atle Mel\u00f8\"},\"url\":\"https:\\\/\\\/melo.no\\\/en\\\/juridisk-innsikt\\\/author\\\/atle\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Government proposes stricter exit tax rules","description":"Regjeringen foresl\u00e5r at utflyttingsskatt m\u00e5 betales innen 12 \u00e5r og at de nye reglene skal tre i kraft med umiddelbar virkning.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/","twitter_misc":{"Written by":"Atle Mel\u00f8","Estimated reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/#article","isPartOf":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/"},"author":{"name":"Atle Mel\u00f8","@id":"https:\/\/melono.wpengine.com\/#\/schema\/person\/351ddaec8ea5c2caca44f44a288d6693"},"headline":"Skjerper reglene for utflyttingsskatt","datePublished":"2024-03-20T12:15:11+00:00","dateModified":"2024-03-20T12:28:01+00:00","mainEntityOfPage":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/"},"wordCount":1170,"publisher":{"@id":"https:\/\/melono.wpengine.com\/#organization"},"image":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/#primaryimage"},"thumbnailUrl":"https:\/\/melo.no\/wp-content\/uploads\/2019\/05\/exitskatt-utflyttingsskatt-utflytting-emigrasjon-nyhet.jpg","articleSection":["Skatt"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/","url":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/","name":"Government proposes stricter exit tax rules","isPartOf":{"@id":"https:\/\/melono.wpengine.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/#primaryimage"},"image":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/#primaryimage"},"thumbnailUrl":"https:\/\/melo.no\/wp-content\/uploads\/2019\/05\/exitskatt-utflyttingsskatt-utflytting-emigrasjon-nyhet.jpg","datePublished":"2024-03-20T12:15:11+00:00","dateModified":"2024-03-20T12:28:01+00:00","description":"Regjeringen foresl\u00e5r at utflyttingsskatt m\u00e5 betales innen 12 \u00e5r og at de nye reglene skal tre i kraft med umiddelbar virkning.","breadcrumb":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/#primaryimage","url":"https:\/\/melo.no\/wp-content\/uploads\/2019\/05\/exitskatt-utflyttingsskatt-utflytting-emigrasjon-nyhet.jpg","contentUrl":"https:\/\/melo.no\/wp-content\/uploads\/2019\/05\/exitskatt-utflyttingsskatt-utflytting-emigrasjon-nyhet.jpg","width":1000,"height":665,"caption":"Exitskatt"},{"@type":"BreadcrumbList","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/skjerper-reglene-for-utflyttingsskatt\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Hjem","item":"https:\/\/melo.no\/"},{"@type":"ListItem","position":2,"name":"Skatt","item":"https:\/\/melono.wpengine.com\/juridisk-innsikt\/skatt\/"},{"@type":"ListItem","position":3,"name":"Skjerper reglene for utflyttingsskatt"}]},{"@type":"WebSite","@id":"https:\/\/melono.wpengine.com\/#website","url":"https:\/\/melono.wpengine.com\/","name":"Advokatfirmaet Mel\u00f8 AS","description":"Trondheim","publisher":{"@id":"https:\/\/melono.wpengine.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/melono.wpengine.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/melono.wpengine.com\/#organization","name":"Advokatfirmaet Mel\u00f8 AS","url":"https:\/\/melono.wpengine.com\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/melono.wpengine.com\/#\/schema\/logo\/image\/","url":"https:\/\/melo.no\/wp-content\/uploads\/2019\/03\/Logo-Mel\u00f8-65.png","contentUrl":"https:\/\/melo.no\/wp-content\/uploads\/2019\/03\/Logo-Mel\u00f8-65.png","width":261,"height":65,"caption":"Advokatfirmaet Mel\u00f8 AS"},"image":{"@id":"https:\/\/melono.wpengine.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/advokatmelo\/","https:\/\/no.linkedin.com\/company\/advokatfirmaet-mel"]},{"@type":"Person","@id":"https:\/\/melono.wpengine.com\/#\/schema\/person\/351ddaec8ea5c2caca44f44a288d6693","name":"Atle Mel\u00f8","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g","caption":"Atle Mel\u00f8"},"url":"https:\/\/melo.no\/en\/juridisk-innsikt\/author\/atle\/"}]}},"_links":{"self":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/posts\/17246","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/users\/188"}],"replies":[{"embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/comments?post=17246"}],"version-history":[{"count":0,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/posts\/17246\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/media\/9731"}],"wp:attachment":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/media?parent=17246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/categories?post=17246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/tags?post=17246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}