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7 posts found
New provisions on restrictive covenants in employment contracts
Since 1 January 2016, new provisions on agreements to restrict competition in employment contracts have been in force in Norway. The Working Environment Act (WEA) contains a new chapter which includes these detailed provisions. Transitional rules apply for employment contracts…
Posted on 2nd January, 2016
, in
Norway
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Uncategorized
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Carried interest accepted as earned by personal companies
In a landmark judgement the Norwegian Supreme Court has ruled in favour of taxpayers, accepting their claim that carried interest profit share should not be taxed as employment income but instead should be taxable at the level of the individuals’…
Posted on 11th January, 2015
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Norway
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Uncategorized
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Equal treatment policies could be waived for workers from staffing agencies
On 15 July 2015 a new regulation came into force that provides exemptions from the provisions in the Norwegian Working Environment Act on equal treatment of wages and working conditions for personnel hired from staffing agencies. The regulation implies that…
Posted on 9th January, 2015
, in
Norway
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Uncategorized
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Norwegian Court of Appeals: carried interest taxable as employment income
In a landmark judgement, the Norwegian Court of Appeals has ruled that carried interest profit share that can be linked to services provided by employees should treated as taxable income for those employees. The Herkules case concerned a private equity…
Posted on 4th January, 2015
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Norway
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Uncategorized
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Norwegian Working Environment Act to change
The Norwegian governing parties have announced key changes to the Working Environment Act that are designed to bring greater flexibility for Norwegian employees, as well as helping the unemployed get back to work. The proposals will be considered by the…
Posted on 3rd January, 2015
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Norway
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Uncategorized
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Norway – tax cuts in the state budget for 2015
In the recent 2015 Budget announcement, the Conservative Coalition Government proposed several tax cuts, as well as a few increases. The reduction in the net wealth tax is the most significant change for resident individuals and foreign individuals owning real…
Posted on 10th January, 2014
, in
Norway
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Uncategorized
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CELIA Alliance welcomes Norwegian member firm Haavind
CELIA Alliance’s expansion into the Nordic countries continues with the addition of a new member firm in Norway. We are delighted to announce that leading Norwegian firm Haavind joined the Alliance with effect from 1 September, 2014. Haavind is one…
Posted on 9th January, 2014
, in
Norway
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Uncategorized
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