Thea Slethaug - Lawyer
Why should you conduct a Due Diligence in a real estate acquisition?
Are you acquiring real estate through shares in a property-owning company? If so, conducting a thorough Due Diligence (DD) is essential. When you buy shares, you acquire the ...
How to avoid VAT pitfalls when re-invoicing commercial property
Re-invoicing in the context of commercial property transactions may appear straightforward; however, an increasing number of property owners and tenants are experiencing rejection ...
5 common VAT mistakes in commercial property—and how to avoid them
VAT errors in commercial real estate are receiving increasing attention and having greater consequences. Following criticism from the Office of the Auditor General, we see that ...
Corporate tax in the state budget for 2026
On 15 October 2025, the government presented its proposed state budget for 2026. Here are the most important proposed changes in corporate tax for Norwegian companies.
When does the sale of property become taxable as business income?
In a recently published binding advance ruling (BFU) from the Norwegian Tax Administration, we gained insight into what triggers the shift from passive capital management to ...
Financing & security under Norway's Limited Liability Companies Act
There are several ways to finance the purchase of real estate companies, but one particularly practical method—explicitly permitted under the Norwegian Companies Act—is for the ...
Investing in property: Private ownership vs. Company structure
Real estate has long been an attractive investment in Norway due to historically stable price growth and favorable tax rules. However, a key question for investors is whether they ...
Property Ownership: Shares vs. Direct Purchase – Which is Better?
What is the difference between your company investing directly in property instead of acquiring shares in a property company? What are the benefits for you as a business owner? In ...
Norwegian property tax for residence and commercial properties
Property tax (eiendomsskatt) is a local tax that Norwegian municipalities can choose to impose on both residential and commercial properties. As of now, 323 municipalities have ...
How Norwegian wealth tax is affected by property ownership
Norway is one of the few countries that impose a tax on net wealth. All individuals who are tax residents in Norway are liable to pay tax on their global net wealth. This means ...
Hearing Proposal: Repeal of voluntary tax return correction rules
The Ministry of Finance has recently proposed to repeal the current rules for voluntary correction under the Tax Administration Act. This implies that taxpayers who voluntarily ...
Development and construction agreements: Effective and important tools
In Norway development and construction agreements are important tools in both the private and public sectors, laying the groundwork for collaboration between developers and either ...