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The National Budget contains several proposed legislative changes both for direct and indirect tax purposes. In this blog we have summarized the proposed changes that could potentially be relevant for foreign companies doing business in Norway or investing in Norwegian companies, or for foreign residents working or residing in Norway.
In Norway, one has to pay a non-recurring tax when registering a motor vehicle for the first time. This applies regardless of whether the vehicle is brand new or has been used outside of Norway. The tax paid is non-refundable. However, the government has now proposed a change in these rules, which will entail a proportionate refund of the non-recurring tax if the motor vehicle is exported from Norway.