Norwegian Tax Agency Clarifies VAT Compensation Eligibility for Property Developers Constructing Apartments for Care Services

The Norwegian Tax Administration Aug. 15 posted online Binding Advance Ruling No. 6/2025, clarifying the VAT compensation eligibility for property developers constructing apartments for health and care services. The taxpayer, a company engaged in property development, planned to construct 24 housing cooperative apartments that would be adapted to allow the municipality to provide 24-hour health and care services. The taxpayer was to sell the entire apartment building with its associated common areas to a housing association and then sell all the shares in the housing association, and thereby the apartments, to eligible persons. The Tax Office held that the taxpayer ...