Taxes and duties

The law in this area is complex and demands knowledge of, and interest in a field constantly subject to political and legal change. Our tax specialists can provide advice concerning taxation risks and solutions, and support clients by counselling, reporting and handling claims against the tax authorities, as well as pleading tax cases in the courts.
We have experience of tax treaties and international taxation and can, through our international network, provide advice across national boundaries. We have also extensive personal taxation experience.

Our clients are:

• Norwegian and foreign companies
• Shareholders and corporate stakeholders
• Commercial organisations
• Tax-exempt organisations and undertakings
• Private persons

How Dalan can assist

The assistance we provide might be connected to the acquisition and divestment of companies, ownership share and other transactions. We support clients during planning processes, contract negotiations including subsequent reporting, and in any discussions or disputes with the tax authorities concerning taxation or excise issues.

We also advise foreign undertakings, companies and their owners when establishing a business in Norway, or making an acquisition there, and when Norwegian companies and persons move abroad.

A substantial number of our clients run operations in the agricultural, forestry and reindeer husbandry sectors, and we assist these in connection with tax questions arising from generational succession, the acquisition and sale of real property, or other assets and quotas, and issues related to current revenues and tax deductions.

Private persons are given help to clarify their tax situation in advance of the sale and letting of house, land and other assets.

Most of the time we are dealing with estates under public or private administration and we also assist with clarification of the tax status of the deceased, and by other means, such as providing reports to the taxation authorities concerning prior tax assessments.

We assist all kinds of clients in connection with tax audits and property claims, including cases before the tax complaints board. Court cases and disputes are a core area for us, and we take on procedural work at all levels.

The assistance we provide for our clients includes the following:

• Tax advice and planning when acquiring and divesting businesses companies
• Setting up businesses and companies in different countries, including national and international taxation, as well as tax treaty law
• Tax in connection with the relocation, inwards and out of the country, of companies, business and private persons, including planning and reporting
• Conversion to limited company or other form of company, including choice of company form
• Generational succession, transfer of business or assets to the next generation of the family or to one’s employees
• Incentive schemes for employees, co-ownership and options
• Gathering of legally binding prior statements, claims to the Parliamentary Ombudsman, samt direct contact with tax offices, complaints board, Tax
• Inspectorate and Ministry of Finance
• Input to legislative proposals and statements on consultative issues
• Attendance and follow-up of tax audits
• Changes made to basis for tax assessment and other approaches to the tax authorities
• Voluntary rectification of previously defective reports to the tax and excise authorities and amnesty from punitive measures
• Administrative cases, including unannounced tax audits, change issues and complaints
• Court procedures: provision of legal support as defence counsel in cases concerning tax assessment, possibility of making changes, and penalty tax
• Estates of deceased, clarification of the tax status of the deceased and the estate, advice, tax reporting on behalf of deceased and estate
• Penalty tax
• Taxation on sale of house
• Taxation on sale of land
• Taxation on sale of farm
• Taxation on letting of home
• Taxation on real property abroad
• Tax domicile
• Pension and insurance contracts

By obtaining the assistance of our expert tax specialists ahead of planned transactions, by reporting to the authorities, and through our support in complaints and disputes, our clients are able to save legal expenses incurred in court cases and complaints and, where the circumstances allow for this, unnecessary taxes and duties, including interest payments, and penalty taxes and duties.