Kurset inngår i lovbestemt studieplan for å oppnå godkjenning som norsk registrert revisor.

Course content

  • Concepts and interpretation rules
  • The tax assessment administration and tax payment system
  • Individual taxation
  • Inheritance tax, employers’ contribution, value-added tax, document duty, registration fee
  • Business taxation (trade); depreciation, appropriation in the tax accounts
  • Taxation of private limited companies and shareholders
  • Taxation of partnerships and partners
  • International tax law
  • Transformation and reorganization of companies


This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.