Tax and charge

Introduction

This course is part of the statutory curriculum for approval as a Norwegian certified accountant. The programme meets the requirements of the certified accountant regulation of 8 February 1999 no. 196 (education requirements for certified accountants).

Course content

Knowledge about Norwegian tax and charge rules, including:

• Capital and income taxation of individual sole proprietorships and private companies

• Value-added tax

• Equity transactions and other transactions with the owners that can lead to taxation

• Taxation of termination of sole proprietorships and liquidation of enterprises and conversion of companies

• Employers’ contribution

• The basic rules concerning capital and income taxation of personal taxpayers

• Capital taxation of privat companies and partnerships

• Relevant regulations on tax deductions

• Main principles on how to determine tax values of possessions received as gifts or inheritage

• Tax planning and ethical reflections

• Basic knowledge about the tax and charge administration

• Central regulation on administrative changes of a person's or company's tax report