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New Norwegian tax assessment act: These are the major changes!

The parliament has passed a new legislation to harmonise the tax authorities’ assessment of various taxes. In addition to significant changes in regard to how the tax authorities are structured, there are also some material changes on how the tax assessment should be practised.

The law is applicable to all Norwegian taxes, except – at least for now – tax on real property. The intention is to co-ordinate all the procedural rules to ensure equal treatment of all taxpayers. Moreover, the new legislation contains changes aimed at improving the taxpayer’s legal position. The main changes for income tax are:

The Tax Assessment Act will become effective from 1 January 2017.

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