Norway Tax Agency Posts Board Ruling Clarifying Additional VAT, Social Security Contributions on Taxable Benefits

The Norwegian Tax Administration Oct. 11 posted online Tax Appeals Board Decision No. SKNS1-2023-17, clarifying additional VAT and employer national insurance contributions on taxable benefits. The taxpayer, a real estate management and investment company, appealed additional taxation resulting from the private use of an employer-owned car and reimbursement of private expenses. The taxpayer appealed, claiming that no taxable benefit had been received. The Tax Appeals Board confirmed the additional taxation, and clarified that: 1) the company is subject to ordinary additional tax on national insurance contributions and VAT, because the taxpayer failed to provide accurate information; 2) the company is ...