Tax Law

Good tax advice is often crucial to finding optimal solutions for our customers. The tax regulations in Norway are complex and constantly changing, and this requires experience and specialised expertise. For us, tax is a separate area of expertise, but it is also an integral part of our other advisory services. Good planning and good advice can provide significant financial and competitive advantages for a business.

Our experienced tax and duty experts provide companies and businesses with ongoing tax and duty advice. We also assist a large number of municipalities and public entities with complex VAT issues.

We advise on the planning and implementation of transactions and dispositions. In addition, we assist taxpayers in cases where the tax authorities are the other party, e.g. in connection with book audits and in cases involving amendments and appeals. We also have experienced litigation lawyers who can assist in proceedings before the courts.

Our services include:

Company and ownership structure
- A well-planned company and ownership structure can provide tax benefits and reduce risks for the business. It can also contribute to tax equalisation in the group of companies and be adapted to the owners' wishes for profit distribution. To ensure an optimal solution, you need to consider tax, VAT, company law and other regulations, as well as agreements. We can help you assess your options and prepare legal documents.
Equity transactions
- Equity transactions include capital changes, purchases of treasury shares, dividends and group contributions. Such processes are subject to strict rules on how they can be carried out and at what level in the company. We provide guidance on the regulations, help you find the best solutions for your situation, and assess how various tax positions are affected by any transactions. In addition, we prepare the necessary documents to ensure that everything complies with the law.
Related party transactions
- Related party transactions are strictly regulated to protect creditors and co-owners. Many people forget that the company and the owner are separate tax entities with different interests. This can lead to non-compliance with formal requirements, which can invalidate the transactions or result in unintended tax consequences. We help you understand the regulations and ensure that transactions are carried out correctly and legally.
Gains, losses, income and costs
- It is easy to assume that an income should be taxed in the company instead of personally. Deciding when a gain or loss should be taxed or deducted, and who should be taxed, can be complicated and have major tax consequences. We have experience with such issues and can help you understand the regulations and ensure correct reporting in your tax return.
Tax and real estate
- Real estate development often raises tax and VAT issues, whether it's site development, rehabilitation, operation or purchase and sale. We provide guidance on tax consequences, such as business versus capital taxation, maintenance versus improvements, purchase price allocation, tax rebates, tax positions and transaction costs. We also help with assessing the right time for reorganisations.
Immigration and emigration
- When businesses and individuals move into or out of Norway, questions about tax often arise, both in connection with the actual move and the tax treatment afterwards. This may apply to limited tax liability, withholding tax and tax treaties. It is important to consult with an experienced advisor during planning and implementation. We have extensive experience and can help you find the best solution.
Use of foreign labour
- The use of foreign labour entails tax issues and reporting obligations for both employees and the company. This includes tax liability, withholding tax, withholding tax, reverse charge for hiring and tax agreements. Incorrect handling can have major consequences for the company and the employees. We help to clarify the regulations and ensure correct handling.
Inspections and appeals
- Ispections carried out by the tax authorities often raise complex tax issues. Early involvement of an advisor can increase the chance of a favourable outcome and reduce the consequences. We have extensive experience with such cases, either as a representative or sparring partner. Decisions from the tax authorities can be appealed, and we assist in appeals to the Tax Appeals Board and represent you in legal proceedings if necessary.
Generational transition
- A successful general transition requires careful planning and a thorough analysis of the situation. It's important to clarify expectations between the parties and ensure that the necessary documents are prepared in accordance with regulations. We assist in all phases of the process and work closely with the customer to find the best solutions.
VAT related to infrastructure
- VAT related to real estate and infrastructure raises many questions. This applies in particular to the right of deduction in connection with voluntary registration, avoidance of repayment through the adjustment or construction contribution model, and use of the municipality's right to VAT compensation in development agreements. We have extensive experience in planning, VAT processing and dialogue with municipalities in such projects.
The VAT adjustment rules
- The adjustment rules ensure that deductions for VAT are adjusted in the event of changes in the use of capital goods. Events such as reorganisations, sales or changes in the use of property can trigger the obligation to adjust or give the right to a deduction. Transfer of adjustment rights requires signed adjustment statements, and adjustment agreements can alleviate the obligation to carry back. We help to clarify rights and obligations and secure the necessary documentation.
Binding preliminary opinions (BFUs)
- In the event of uncertainty regarding the interpretation of tax rules, you can obtain a binding advance ruling from the tax authorities. This must be done before a specific planned transaction is realised. We assist clients in assessing the need for a binding advance ruling and in preparing the request.

Anne Taran Tjølsen

Partner

+47 928 62 261

atjolsen@snadvokat.no

Team Tax Law

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