Tax and Charge

Introduction

This course is part of the statutory curriculum for approval as a Norwegian state certified accountant. The programme meets the requirements of the certified accountant regulation of 16 December 2023 (education requirements for state certified accountants).

Course content

Knowledge about Norwegian tax and charge rules, including:

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