Regulation on Assessment of wealth, income and deduction items for use in the assessment for fiscal year 2015


Date FOR-2015-11-06-1283


Affairs Ministry


Published In 2015 Booklet 12


Effective Income Year 2015

Edited


Changes


For
Norway

Legal

LOV-1980-06-13-24-§7-1, FOR-1982-01-22-1998

Promulgated
13.11.2015 kl. 14.50


Corrected 01.14.2016 (§ 1-3-4)

Short Title
Regulations on valuation rules, 2015

Chapter Overview:

Chapter 1. General part (real estate, wage earners, private matters, etc.) (§§ 1-1-1 - 03/01/40)
Chapter 2. The business (§§ 2-1- 1 - 2-3-7)
Chapter 3. Special valuation rules and rates for primary industries (§§ 3-1-1 - 3-3-5)
Appendix 1. Tax Directorate rates of tax allowance for business travel abroad with effect from the financial year 2015
Appendix 2. Div. betting

Adopted by the Tax Directorate on 6 November 2015 pursuant to Act 13 June 1980 No.. 24 on Tax Assessment Administration (Tax Administration Act) § 7-1 and administrative decisions on 22 January 1982 No.. 1998.
Corrections: 11/17/2015 (§§ 1-1-7, 3-1-1, 3-1-3), 27/11/2015 (§ 1-3-10), 01/14/2016 (§ 1-3-4).

Chapter 1. General part (real estate, wage earners, private matters, etc.)

§ 1-1. Wealth Investing

Unless otherwise provided in the Tax Act or in the individual sections below, the capital objects' valued at market value on 1 January of the year following the tax year, cf. Taxation § 4-1 first paragraph.

§ 1-1-1. Houses and holiday homes Residential real estate (including residential company covered by the Taxation § 3.7) fortune valued pursuant to the Tax Act § 4-10.
Housing and leisure properties abroad and on Svalbard valued according to the rules applicable to recreational properties in Norway. About holiday properties rented in owner's business, see § 2-1-1.
For recreational properties (including in housing company covered by the Taxation § 7.3) shall not make any overall increase in the tax values ​​for fiscal year 2015.
Have a holiday home in 2015 increased in value due. improvements etc., can the property tax value is raised to the level of fares (assessed values) for comparable properties elsewhere in the municipality. This also applies when upgrading etc. is made earlier without being taken into account due. missing or incomplete information to the tax authorities. Turnover or amended property tax rates in the municipality gives itself no basis for changing the tax value.
On initial evaluation of newly built holiday properties the tax value is neither exceed 30 percent of the property's purchase price including reason, or 30 percent of the property's market value. Same standard can be used for additions and improvements.
Tax value of holiday properties located substantially above the level of fares for comparable properties elsewhere in the municipality, shall be reduced if the taxpayer so requires.

§ 1-1-2. Other real estate activities, including undeveloped land shall not make any overall increase in the tax values ​​for fiscal year 2015.
On initial assessment the tax value is neither exceed 80 percent of the property's purchase price including reason, or 80 percent of the property's market value.
Equation Values ​​that are significantly above the level of fares for comparable properties elsewhere in the municipality, shall be reduced if the taxpayer so requires.
Reaction of a property or changing the property tax rates in the municipality itself provide no basis for changing the tax value.
Established equation values ​​exceeding 80 percent shall be reduced if the taxpayer has documented market value. Tax value shall in such cases be set to a maximum of 80 percent of documented market.

§ 1-1-3. Private cars / motorcycles / snowmobiles Private cars / motorcycles / snowmobiles valued on the basis of hovedimportørs list price by registering as new:

Registration as new

2015
75 percent

2014
65 percent

2013
55 percent

2012
45 percent

2011
40 percent

2010
30 percent

2009
20 percent

2000 until 2008
15 percent

1986 tom 1999
NOK 1,000

Year 1985 or older are considered vintage vehicles and stated at estimated realizable value.
Have vehicle for special reasons been specifically down in value, the value may be lower than that implied by the scale above.

§ 1-1-4. Caravans Caravans are valued on the basis of the caravan as new after the scale in § 1-1-3.


§ 1-1-5. Yachts Boat with estimated sales value (including motor and fixed equipment) at $ 50,000 or higher are considered pleasure craft. The capital value can initially set at 75 percent of the sum insured. If the boat is not insured, the value to estimated realizable value.

§ 1-1-6. Furniture and other movables that do not provide income household goods and other personal property (excluding motor vehicles, caravans and pleasure craft, subject to the provisions above) can usually be valued in relation to the sum insured as follows:
By the first £ 1 million set tax value to 10 percent
By the next £ 400,000 be tax value to 20 percent
from $ 1,400,001 set the tax value to 40 percent.
If the sum insured is not known, for example by collective home insurance, or when furniture and other belongings are not insured, you assumed replacement value wood instead of the lump-sum calculation above.
Boat, except pleasure craft as referred to in § 1-1-5, that are not insured or are insured separately (ie not part of a regular home contents or contents insurance), held outside valuation calculation above. Is the boat insured separately, it can usually be valued at 75 percent of the sum insured. If the boat is not insured, the value to estimated realizable value.
Capital falls under § 1-1-6, is only taxable on the portion of the total value that exceeds $ 100,000, ref. Taxation § 4-20 (1) letter b.

§ 1-1-7. Ground rent for residential and recreational use capital value of bortfesters requirements on ground rent is calculated by multiplying the annual ground rent with a capitalization factor, see § 2-1-5.
Parties are entitled to deduction of estimated ground rent by fortune equation. Debt deduction is calculated by multiplying the annual ground rent with a capitalization factor, see § 2-1-5.

§ 1-2. Income Investing

Taxable surpluses on expense allowances to employees

§ 1-2-1. Board Savings If the employee during commute stay free board or get cost covered by invoice, valued cost savings of £ 83 per day. Is the employee's cost covered by receipts or by administrative catering on a business trip, it should not be done as well for cost savings. Where the rates under § 1-2-2 and § 1-2-3 is used, it should not be done as well for savings, then this is taken into account in the rates.

§ 1-2-2. Remuneration for board and lodging incurred when / stay with accommodation - domestically When remuneration for meals on business trips with overnight or stay outside the home is paid up:
£ 710 per day for taxpayers who have stayed in hotels, etc., And taxpayer in Additionally even pay breakfast
£ 307 per day for taxpayers who have lived on pension etc. without cooking facilities or
£ 200 per day for other taxpayers living in bedsit / barracks with cooking facilities (private accommodation)
may subject to the reservations stated below, be assumed that the fee has not given any profit. The assumption is that the taxpayer must cover the real costs to cost even without subsidies, etc. from employer or another employer. Petty expenses and addition for savings is included in all rates above.
Remuneration for the two highest rates are considered only elapsed fully if the taxpayer can justify having lived in hotels or guest houses. In case of identification used lowest rate.
If it is proven that it is not responsible and / or appropriate - including in relation to standards of hygiene etc. - To prepare breakfast or supper of the residence, can pension rate used.
If the allowance is paid at higher rates than those mentioned above, merutbetalingen be taxable unless full cost documentation submitted.
Have employee free room and board (administrative catering) on ​​business trips with overnight and in addition receive allowances paid to cover expenses such, considered up to NOK 100 per day of remuneration is not to provide profits.
Overnight paid in accordance with the provisions of government travel expense rates (special agreement or collective agreement) for business travel by up to £ 430 per day and in accordance with the identification requirements in the Tax Payment Regulations 21 December 2007 no. 1766 § 6.5.12 subsection except enlightenment the name and address of accommodation or landlord, is not considered to have given taxable profits. The same applies to a taxpayer who is routinely fixed service contracts, where the journey involves overnight and night shift allowance is paid in accordance with the provisions of government travel expense rates (special agreement or collective agreement).
Documented actual lodging expenses for business travel that exceeds $ 430 is not considered to provide taxable profit when actual lodging expenses documented. Paid a higher amount than documented lodging expenses, will merutbetalingen be taxable.

The present achievement credentials must be in accordance with the Tax Directorate's Regulations on 22 November 1999 no. 1160 § 6-13 about identification requirements regarding deductions for costs incurred and lodging away from home.

§ 1-2-3. Remuneration for board and lodging incurred when / stays away from home with accommodation - abroad paid subsistence allowance for business travel with overnight or stays away from home can be approved as elapsed until Tax Directorate rates (see Appendix 1) for the country, when the taxpayer through travel expense legitimizes living the hotel.
Can the taxpayer did not justify having lived in hotels, be domestic rates for B bedsit / barracks etc. in § 1-2-2 basis.
Documented actual lodging expenses for business travel is not considered to provide taxable income. Paid a higher amount than documented lodging expenses, will merutbetalingen be taxable.
The rates of subsistence allowance is reduced by 25 percent as of 29 days by continuous stays in one place.
Have employee free room and board (administrative catering) on ​​business trips with overnight and in addition receive allowances paid to cover expenses such, considered up to NOK 90 per day of remuneration is not to provide profits.
See Appendix 1, which shows rates of tax cost allowances for business trips abroad.

§ 1-2-4. Board on business trips without overnight allowance for subsistence expenses for business travel at least 15 km without accommodation paid up

A)
£ 280 travel from the 6 hours and even 12 hours

B)
£ 520 for traveling over 12 hours

Deemed not to give taxable profits. With business travel means traveling in quest employer // principal. Exceeds allowance rates will merutbetalingen constitute a taxable profit unless full cost documentation submitted.

§ 1-2-5. Long haul drivers - cost when driving abroad Is a subsistence allowance for truck drivers for driving abroad paid up to £ 300 per day, it can normally be assumed that the fee has not given profit. The rate includes petty expenses.

§ 1-2-6. Taxation on profit on mileage allowance paid by kilometer rates for the use of private car etc. Car allowance at rates established by the Tax Administration's tax, cf. Regulation 19 November 1999 no. 1158 § 5-15-8.
Car allowance exceeding Tax Directorate rates will provide a taxable income.
By surplus calculation should allowance be compared with the following rates:
For the first 10 000 km in the fiscal year: £ 4.10 per km (NOK 4.20 per km)
Over 10,000 km: £ 3.45 per km (NOK 3.55 per km)
(figures in parentheses refer to employees working in Tromso.)
abroad rate is NOK 4.10 per km regardless of mileage.
The requirements for identification in the Tax Payment Regulations 21 December 2007 no. 1766 § 5.6.12 sixth paragraph, for exemption from withholding, apply correspondingly here.
If a taxpayer has received additional passengers, increased rates above NOK 1.00 per km per passenger. When the taxpayer has received special addition for driving on forest and construction roads, increased deduction rate to $ 1.00 per km. Received remuneration to bring supplies and equipment because of weight and / or nature of the way is not natural to place in the trunk or on the roof rack increases the deduction rates to $ 1.00 per km (eg. Trailer).
A taxpayer who run at least 6 000 km in service annually, may require to be looked after accounting. Same equation manner must be retained for the same car, including for the sake of depreciation and the tax treatment by sales. unless it carried withdrawal taxation.
Deficits on allowances for use of the car may be authorized to deduct work vehicle which are assessed by accounting. By private vehicle use in the profession (under 6000 km), the difference arising when allowance is a smaller amount than a deduction calculated at a rate of $ 4.10 per km for work (work in Tromso £ 4.20), also be deducted.
When it gets paid for job execution with electric car, it can at profit calculation used a tax rate of $ 4.20 per km. When using motor boats to professional driving, it will generally be used a tax rate of $ 7.50 per km. By the use of snowmobiles and ATVs may be used a tax rate of $ 7.50 per km. Using heavy motorcycles (over 125 cc), can be used a tax rate of $ 2.95 per km. Using moped or light motorcycles (up to 125 cc) and other motorized means of transport may be used a tax rate of $ 2.00 per km.
See Appendix 2 for Tax Directorate rates for tax-free expense allowance for business travel.


§ 1-2-7. Dirt supplement - tax exempt By equation considered 1/3 of dirt charge as tax free, but generally not above $ 2 415.

§ 1-2-8. Equipment Remuneration for sports judges Equipment Remuneration for sports judges in team sports where necessary with special equipment, such as. shoes, costume, protection, etc., normally not cause taxable income if the allowance of up to £ 260 per assignment. The condition is that total equipment allowance from the same principal not exceeding $ 2,600 per year. It is also a prerequisite that the judge actually costs for such equipment and that such costs are not covered otherwise.
Equipment remuneration may be paid in addition to the amount that can be paid tax free by the Taxation Act. § 5-15 (1) letter i, cf. Regulation 17 September 2013 no. 1092 on third party disclosure § 5-2-1.

§ 1-2-9. Implement and tools mv. By equation it can be assumed that the remuneration of NOK 30.00 per hour as forestry workers receive to cover the cost of hold chainsaw and other gear (depreciation, maintenance and operating costs), does not provide taxable income.

Valuation of benefits

§ 2.1.15. Special rules for determining benefit of private use of an employer's car Determining advantage of private use of an employer's car based on the list price for the standard rules in the Tax Act § 5-13 and regulations of 19 November 1999 no. 1158 § 5-13.
In special cases where the list price clearly disproportionate to the benefit of the private use, the benefit is determined by judgment, cf. Regulation 19 November 1999 no. 1158 § 5-13-5 second paragraph.
Are the conditions fulfilled by the standard benefit based on list price is too high, and company car scheme lasts all year, the discretionary benefit is set at minimum NOK 51 000.
If the standard advantage based on list price is too low, it is possible by determining the advantage avail a help size multiplied by the / the relevant percentage (e) of the standard rules referred to in the first paragraph. In determining the benefit can normally use market value as using size.
By private use of an employer's car that falls outside the standard rules acc. Regulations of 19 November 1999 no. 1158 § 5-13-1 second paragraph, calculated the benefit at a rate of $ 3.40 per km. This rate is used both for commuting and for other private drive except for work trips and visits exceeding 4000 km. Exceeds commuting / visiting travels 4000 km in total in the fiscal year, used a rate of $ 1.50 per km for excess mileage with such driving.

§ 2.1.16. Benefit from the acquisition of computer equipment and mobile phones used in the employment benefit by acquiring computer equipment and mobile phones used in employment is the difference between the market value and the compensation the employee paid for computer equipment / mobile phone. Can not get value specifically detected, the following market value basis:

Equipment that is less than 1 year old:
80 percent of the original cost

Equipment between 1 and 2 years old:
50 percent of the original cost

Equipment between 2 and 3 years old:
20 percent of the original cost

Equipment 3 years or older:
£ 500 (including VAT)

With original cost means the employer's actual acquisition costs including VAT and less any discounts.

§ 1-2-17. Advantage of room and board when the benefit is not provided for by tariff After Tax Act § 5-12 third paragraph added benefit of fully or partially free board and lodging to the value set for calculating withholding tax Payment Act § 5-8.
Pursuant to the Tax Payment Act § 5-8, ref. Tax Payment Regulations § 5-8-10, the Tax Administration established the following rates for board and lodging:

Freely stay (room and board)
£ 116 per day

Free board (all meals)
£ 83 per day

Free board (two meals)
£ 65 per day

Free board (one meal)
£ 43 per day

Residential lodging (private or shared room)
£ 33 per day

It will be counted only the number of days during which the employee actually receives such benefits.

§ 2.1.18. Rental value of housing for retired farmers / catering rural outside agriculture and forestry If a residential property by purchase contract is påheftet free housing, this performance is determined in accordance with § 3-2-4.

Valuation of special payments

§ 1-2-20. Collective Wage fuel subsidies to priests Subsidies for fuel and power in a vicarage prior to September 1, 2015 are not considered to provide taxable profit when payment is in accordance with the rules on expense reimbursement established by the Ministry of Culture.
Prest Housing Arctic Circle:
exceed expenses for lighting and fuel £ 14,749 per year, the state pays 75% of the excess spending.

Prest Housing south of the Arctic Circle:
exceed expenses for lighting and fuel £ 28,444 per year, the state pays 75% of the excess spending.
Subsidies for fuel and power in a vicarage after September 1, 2015 must be included when one determines taxable benefit on a full or partially free housing in employment.

§ 2.1.21. Gratuity / Tip gratuity / tip for serving staff (except percent salaried serving staff), taxi drivers etc. be discretionary to 3 percent of reported wages when this is not included in the tax return or is available with a smaller amount.

Return of capital

§ 2.1.30. Receivables Return on assets is determined based on the receivable art yet not less than 3 percent when the missing data from the taxpayer.

§ 1-3. Deduction rates

Allowance for additional costs in the absence of home

§ 1-3-1. Deduction for lodging during stays in barrack / caravan Lives taxpayer during periods of work outside the home in a separate barrack / caravan, which is not considered as operating fixed allowance to £ 59 per day.

§ 1-3-2. Deducting cost by staying in bedsit / barracks and private accommodation Taxpayers who have lived in a bedsit / barracks etc. with cooking facilities and private accommodation, deduction for costs incurred to $ 200 per day from the first day.

§ 1-3-3. Costs incurred by pension stay ol Taxpayers who have stayed in guest houses or bedsit / barracks etc. without cooking facilities, deduction for costs incurred to $ 307 per day counted from the first day.

§ 1-3-4. Costs incurred on business travel / stays away from home lasting one day or more - hotel stay Taxpayers who have accommodation in hotels and breakfast is not included in the room rate deduction for costs incurred to $ 710 per day. When the cost of breakfast is included in the room rate or these costs are reimbursed according to invoice, inserted deduction rate to £ 568.
On business trips abroad allowed as deductions cost at rates corresponding tax allowance for the country concerned, cf. § 1-2- 3. See Appendix 1 for rates for subsistence allowances for business trips abroad.
Can not taxpayer you have stayed in hotels, allowed as deductions for pension rate in § 1-3-3 or bedsits / portacabins in § 1-3-2.

§ 1-3-5. Deduction for cost of visits to the taxpayer who have free board at the work deduction for costs incurred when visiting journey between spot of work and home does not entail an overnight stay but lasts for 6 hours or more, set at £ 86 each way. Such deduction shall only accorded to taxpayers who actually buys food for the journey and when the costs not covered by employer.

§ 1-3-6. Extra expenses for one meal for taxpayers who daily travel between home and workplace For taxpayers who travel daily between home and work, but which has so long absence that they must eat one meal extra day outside the home, set allowance to £ 86 per day. Such deduction shall usually only accorded to taxpayers who actually buy food and have a continuous absence from home for 12 hours or more. For wage earners included deduction allowance.

§ 1-3-7. Deductions for petty expenses Taxpayers who for reasons of work must live away from home, and that either require a deduction for expenses at cost or completely or partially free board or right as well, granted in addition deductions for "petty expenses" (cost of telephone, newspaper, etc.) to $ 100 per day.

§ 1-3-8. Long haul drivers - deduction for costs incurred abroad For truck drivers on trips abroad put additional costs NOK 300 per day. The rate includes petty expenses.

§ 1-3-9. Calculating the number of days of absence deductions above are calculated based on the number of days the taxpayer has actually been absent from his home for the sake of work, including the journey to and from work. For taxpayers living outside the home throughout the year and who goes home each week, can a norm to assume these days of absence:

Without Saturdays
280 days

Fri every other Saturday
255 days

Free every Saturday
240 days

If fewer journeys home than every week, the number of days of absence increased.

Traveling between home and place of work

§ 1-3-10. Deduction for daily travel between home and place of work (work) and commuters home visits for total traveling distance in the year up to 50,000 km, set deduction of NOK 1.50 per km.
For total traveling distance of 50,000 km set deduction of NOK 0.70 per kilometer.

Distance Deduction for travel between home and work and deduction for visits to my home in Norway or in other countries within the European Economic Area can not be granted for the portion of the total annual flight segment that together exceed 75,000 kilometers per calendar year, cf. Taxation . § 6-44 first paragraph. This means that taxpayers who only have travel requiring distance deduction after kilometer rate, receive a maximum annual deduction of $ 92,500 before reduction with minimum allowance £ 16 000.
The rules on distance deduction applies in principle not for the taxpayer who travels to homes outside the EEA area, cf. Taxation. § 6-44, second paragraph, first sentence. Can the taxpayer to document the use of private to his journeys, given still deduct the expenses after kilometer rates used in standardized distance deduction for the rates above, limited to 75,000 kilometers per calendar year.

Various labor costs etc.

Below deduction rates for the use of workers who have costs that exceed the minimum standard deduction. If the cost does not exceed the basic allowance, the minimum deduction used.

§ 3.1.20. Deduction rates for private cars and other means of transportation used something in business / profession For car that is like a work vehicle, deduction for use in the profession to $ 4.10 per km (work in Tromso £ 4.20).
For other means of transportation are deductible according to the rates in § 1-2-6, penultimate paragraph.
It also provides deductions for passengers, driving on forest and construction roads and trailer well and delivery of equipment and materials according to the rates in § 1-2-6 sixth paragraph.

§ 3.1.21. Deduction Rate for gear and tools hold construction workers when construction workers themselves must keep tools in their work without special remuneration, set allowance for hand tools to £ 2600 per year.

§ 1-3-22. Deduction for uniform charges for taxi drivers deductions for uniforms for taxi drivers approved by the equation to $ 2600 per year.

§ 1-3-23. Deduction for literature When the conditions for deduction are met, are deductible literature up to NOK 1,700 per year without further specification.

§ 3.1.24. Special allowance rates for journalists etc. Costs for books, magazines, newspapers etc. for journalists, etc. accepted without specification reduced by up to £ 1,700 in the tax year. Costs of international press card approved by NOK 500 when press card issued in the fiscal year. When the cost of travel in the profession can not be demonstrated, given less discretion to $ 2600 per year total for traveling by car and public transport.

§ 3.1.25. Deduction Rate using own home for a meeting / training activities Upon the holding of meeting / courses in the home as part of gainful employment, deduction to $ 7 per participant per meeting to cover the costs of electricity, heating, cleaning, wear ol || |
§ 3.1.26. The standard deduction for an accommodation in commercial activities (home office etc.) Utilizes owner at least half of the property occupied dwellings counted by rental value, given the standard deduction to $ 1,700 for the costs related to the portion of the property used in the owner's commercial activities.
Instead of the standard deduction the owner can claim a deduction for acquisition costs part of the residence.
For wage earners included costs allowance.

Other expenses

§ 1-3-30. Deduction for doctoral noon If higher amount can not be documented, allowance is made for the cost of dinner for opponents, coaches, etc. up to NOK 23 940, up to £ 1197 per meal. Deductions are not provided for dining by family and friends.

§ 3.1.40. Deduction Rate for child minders Whoever fits other people's children in their own homes, including driver child day as a business in your own home, you can replace a deduction for expenses, claim the standard deduction. The standard deduction shall be 50 percent of the payment for child care, but not more than £ 1091 per month for each child to cover the costs of diet, charge for washing, heating, etc.. If a taxpayer has chosen the standard deduction, the choice is binding for the next 5 fiscal if conditions do not change significantly.

Chapter 2. The business

§ 2-1. Wealth Investing

Unless otherwise provided in the Evaluation Rules as a whole, the capital objects' valued at market value on 1 January of the year following the tax year, cf. Taxation § 4-1.

§ 2-1-1. Commercial Rented commercial property in Norway and abroad, and unlet commercial property in Norway valued pursuant to the Tax Act § 4-10 and FSFIN § 4-10-2 to 4-10-9.
As commercial counted among others offices, shops, warehouses, workshops, factories, hotels, parking garages and lots. Leisure Properties leased owner's business activities shall fortune valued according to the rules of let commercial.

On initial evaluation of unlet commercial abroad the tax value is neither exceed 84 percent of the property's purchase price including reason, or 84 percent of the property's market value.
Turnover of property in itself provides no basis for changing the tax value.
Power plants: the provisions do not apply power plants that are valued under the Tax Act § 18-5.
Agriculture Properties: These follow the rules in § 3-1-1.
Agriculture Properties: These follow the rules in § 3-1-2.

§ 2-1-2. Fixtures capital value of operating assets (balance groups a, c and d) is added to the equation, and the statistics written down value at the end of the fiscal year. Is balance negative, put the capital value of £ 0 Excess funds value reduced if the taxpayer proves that the total actual value of the assets is lower than the written down value.
Fixed Equipment shall fortune compared with the building (asset). This also applies to the part of the permanent equipment in the balance group d. Typically shall not value the balance group d is reduced by capital calculation. Such reduction shall only be undertaken if there is evidence that total sales value of the assets in the balance group d, excluding the fixed technical equipment, is lower than the group's value balance.
Balance in balance group j (fixed technical installation in buildings, including heating, cooling and freezing systems, electrical systems, plumbing, lifts, etc.) are by fortune awarded as part of the building and should not therefore be considered as a separate capital item.

§ 2-1-3. Purchased inventories Purchased inventories are valued at their acquisition cost, ref. Taxation § 14-5 second paragraph letter a.

§ 2-1-4. Valuation of fishing vessels, drilling vessels, etc..
A)
Ship - with known cost

Valuation rules apply to all types of vessels, drilling vessels, accommodation rigs, fishing vessels, tugs, etc. (Cfr. Ot.prp.nr.1 (1997-1998) Section 6.4)
newly built ship shall in delivery year (Year 1) valued at 85 percent of cost any time of year they delivered. From year 2 to year 15, the remaining asset value annually reduced by 15 percent. Rounded without decimals, the wealth value constitute a percentage of the cost as new:
of delivery:

Year 1
85 percent of cost

Year 2
72 percent of cost

Year 3
61 percent of cost

Year 4
52 percent of cost

Year 5
44 percent of cost

Year 6
37 percent of cost

Year 7
31 percent of cost

Year 8
26 percent of cost

Year 9
22 percent of cost

Year 10
19 percent of cost

Year 11
16 percent of cost

Year 12
14 percent of cost

Year 13
12 percent of cost

Year 14
10 percent of cost

Year 15
10 percent of cost

Ship delivered in 2000 or earlier, valued at 10 percent of cost. If due to special market conditions, etc. is proved that the sales value of a ship will be lower than the estimated capital value, the sales value is used, cf. Taxation § 4-1 first paragraph. "Sales value 'means the value without adjustment up or down on the part charters / concessions.
Although a ship changes owner, the ship cost price as a new basis for calculation.

B)
Ship - with unknown cost

When ships where it is not possible to determine the construction price, it can be based on 85 percent of the buyer's cost. It then 15 percent annual decrease in the remaining asset value until the ship reaches the age of 15 years from it was completed. The residual value is left on that property value.
If due to special market conditions, etc. is proved that the sales value of a ship will be lower than the estimated capital value, the sales value is used, cf. Taxation § 4-1 first paragraph. "Sales value 'means the value without adjustment up or down on the part charters / concessions.

C)

Improvements
Substantial improvements should be considered separately and valued separately. Improvements of 20 percent and over of the ship cost as new or used, be regarded as significant. Such improvements should be valued at 85 per cent in year 1 with an annual reduction of 15 percent of the remaining value in 15 years. The value can not be lower than 10 percent of the expenditure cost. A significant additions will be treated accordingly acquisition of a new ship, ref. A.
The capital value of the "original" ship must be reduced by any proportionate value of equipment taken out in connection with a conversion.

Improvements at below 20 percent of the ship's cost will not be subject to specific valuation. Such minor improvements will thus not affect the fortune determination. Improvements spread over several years will be seen in context by using 20-percent threshold.

D)

Contracts
Newbuilding contracts for ships should be valued at 85 percent of the contract price.

§ 2-1-5. Capitalisation Factor capitalization factor for 2015 is set at 10. This shall be used when calculating the capital value of tangible rights, rental rights (cfr. § 3-1-1 and § 3-1-2), the capital value of the right to charge ground rent (cfr. § 1-1-7 and § 3-1-3) and debt deduction (cfr. § 1-1-7).

§ 2-2. Income Investing

§ 2-2-1. Withdrawal Withdrawal of goods or services from an enterprise for own use or gift transfer valued at the amount the entity would have achieved on the sale of the withdrawn items / services.

§ 2-2-2. Withdrawal of clothing in Blog Business When clothes as a deduction for the blog business taken out for private use, the income made by an amount corresponding to 60% of the item's cost.
Private use includes when the goods are given away to friends, charities or the like.
Other goods valued at the amount the taxpayer would have been earned on the sale of the withdrawn items.

§ 2-3. Deduction rates

Accounting Mandatory taxpayers deduction for actual expenses, evidenced by vouchers, unless otherwise provided below.

§ 2-3-1. Deductions for petty expenses Occupational stay outside the home In addition to the documented costs incurred can be claimed for expenses such as taxpayer stays away from home due. travel in business, to $ 100 per day.

§ 2-3-2. Expenses for board and lodging for employees (where these are not fixed by tariff) rates listed in § 1-2-17 "Advantage and board when the benefit is determined by the tariff."

§ 2-3-3. Salaries for homemakers children while attending school Normal kits for work performed by children:

1.1.-03.31.2015 1.4.-31.12.2015


Age
hourly rate
hourly rate

17 years
£ 110
£ 112

16 years
106
108

15 years
92
94

14 years
81
83

13 years
73
74

It may only occasionally be speaking to deduct wages to their own children under 13 years.
For children between 13 and 16 are hourly rates reduced discretionary compared to the rates for children aged 16-18. Any transition to higher rate applies from the month in which they reach the age years.
Rates should normally be used regardless of the times at which work is performed. Board to dependent children can not be regarded as payment for work.

§ 2-3-4. The owner's private caravan used by employees in business for caravans, which are purchased for private use, which is also used to eat barrack / accommodation barracks for employees in the owner's business, it can only allowed as deductions for the additional depreciation resulting from the use of the business. Such additional depreciation be discretionary to £ 118 per day. The annual deductions capped at 10 percent of carriage cost as new if the taxpayer owns it, or to the annual rent if the camper rented.

§ 2-3-5. Various focusing on the use of private asset in business where the taxpayer uses its own private asset in business, deduction at the same rates as for wage earners, see Chapter 1

A)
Use of private car / boat business:

Rates listed under § 3.1.20, ev. under § 1-2-6, penultimate paragraph.

B)
Caravans used by the owner to the accommodation - in their own business:

Rate is listed under § 1-3-1.

C)
Use of own home meetings and courses:

Rate is listed under § 3.1.25.

D)
Use of property in commercial activities (home):

Rate is listed under § 3.1.26.

§ 2-3-6. Delimitation of representation costs Cf. Tax Directorate tax regulation on 22 November 1999 no. 1160 § 6-21.
Deduction for seating, as mentioned in the Regulations § 6-21-2 (1) 4th sentence may not exceed £ 440 per person.
Deduction for gift item with company brand and / or company name associated with the object, as stated in the Regulations § 6-21-5 (1), may not exceed £ 240 per subject.
Less attentions towards business associates, according to § 6-21-6 1st sentence may not exceed £ 240 per case.

§ 2-3-7. Costs of sjøhyre etc. Non bookkeeping eligible fishermen Quantity No documentation, the deduction for sjøhyre etc. accepted up to NOK 2600 for all fishermen and £ 1700 for seasonal fishermen. The deduction is included in the research project. the minimum standard deduction.

Chapter 3. Special valuation rules and rates for primary industries


§ 3-1. Wealth Investing

Unless otherwise specified below or in front of this regulation, the capital objects' valued at market value on 1 January of the year following the tax year, cf. Taxation § 4-1.

§ 3-1-1. Forestry plots capital value of forest properties should be set to the forest's return value, cf. Taxation § 4-11, second paragraph.
The determination of asset values ​​in forestry estates is pursuant to the Assessment Act § 7-1, Nos. 3 and in regulation on 19 December 2006 no. 1514 to the tax law. General revision of asset values ​​should happen when Taxes decide.
Capital value for 2015 will be seen foreldrefradrag.
Value of forest has changed significantly during the year (eg. Because of. Be purchased, sale, conservation, natural hazards, etc.), the value must be recalculated and reported on the form RF-1016.
Forestry Factor to be used in the calculation is set to 5, cf. Regulation of 19 December 2006 no. 1514 for valuing forest § 9.
To calculate the capital value of rights (hunting, fishing and water rights) attached forest property are capitalized gross rental value of capitalization factor 10, see § 2-1-5.
About away pinned plots for residential and recreational use, see § 3-1-3.
Capital value of hunting rights exploited by the taxpayer itself, calculated by the number of felled animals in the various categories mentioned under § 3-2-5, multiplied by the values ​​specified there. The total product multiplied by the capitalization factor, see § 2-1-5.

§ 3-1-2. Farm sale Farm real estate to be valued as a whole with buildings and rights that belong to the property, cf. Taxation § 4-11 first paragraph.
For these properties shall not make any overall increase in tax values ​​per 1 January 2015. Individual properties that have substantially lower tax value than comparable properties, can still be increased. Have a property has risen in value from January 1, 2015 due. significant improvements etc., the tax value increased. The same applies to improvements etc. undertaken in previous years, but that occasion. missing or incomplete information first became known for the tax authorities at a later date.
Tax value of properties located substantially above the level of fares for comparable properties elsewhere in the municipality, shall be reduced if the taxpayer so requires.
Reaction of a property in itself provides no basis for changing the tax value. The guidelines above apply even if it is determined changed property tax rates in the municipality.
On initial evaluation of an agricultural property the tax value is neither exceed 80 percent of the property's purchase price (for new construction including reason) or 80 percent of the property's market value.
Previously scheduled tax levels that exceed 80 percent of the market value shall be reduced if the taxpayer has documented market value. Tax value shall in such cases be set to a maximum of 80 percent of documented market.
Capital value of hunting, fishing and water rights to be included in the agricultural property total asset value, cf. Taxation § 4-11, first paragraph. Calculation of values, see § 3-1-1 "Forestry sale».
About away pinned plots for residential and recreational use, see § 3-1-3.
For movables see § 2-1-2.

§ 3-1-3. Away Pinned plots for residential and recreational use capital value of the claim on the ground rent is calculated by multiplying the annual ground rent with capitalization factor 10, see § 2-1-5.

§ 3-1-4. Inventories, livestock and farmed fish Stocks added to the acquisition value or production value of goods produced, ref. Taxation § 14-5 (2), letter a. As production value calculated cost of raw materials, semi-finished products, auxiliary materials and production wages.
A. Livestock
rules on valuation of livestock have been issued to the Assessment Act, Regulation 12 April 2011 no. 390 on the continuation of § 3 and § 4 of the previous accounting regulations for taxpayers engaged in agriculture, horticulture or forestry 'issued by the Tax Directorate.
1) Cattle

Ordinary betting
percentage of adult animals

Cows fed a year
(Calves)
£ 5700

Heifers over 12 months
(Not calved)
£ 4000
70

Heifers under 12 months
£ 1700
30

Bulls over 12 months
£ 4000
70

Bulls under 12 months
£ 1700
30

2) Pigs

Breeding pigs fed a year (over 6 months)
£ 1800

Calves Finished pigs
£ 1300
100

Calves Pigs ca. 4 months
£ 1000
80

Calves Pigs ca. 3 months
£ 800
60

Piglets ca. 2 months
£ 500
40

Piglets under two months
£ 260
20

3) Small ruminants

Sauer introduced a year (over 12 months)
£ 450

Sheep less than 12 months
£ 270
60


Goats fed a year (over 9 months)
£ 250

Goats under nine months
£ 80
30

4) Poultry
After FSFIN § 14-5-3 shall laying hens and chickens to be inserted in egg production valued at slaughter value. Calves value is set to:


Laying hens per item.
£ 4


Chickens per item.
£ 4

Purchased animals (chickens) for feed shall be set at the purchase price plus accrued feed costs etc. until year-end.
5) Fur
rates below shall be used in determining asset values ​​on live animals and unsold skins.
Corporations shall by income so no use rates both live animals and skins that are not sold. Sole proprietorships and partnerships must by income equation simply use the rates of promotional appearances that are not sold.

Silver fox
£ 390

Blue foxes and other reef
£ 340


Mink £ 150

6) Horses
In. Horses used or to be used in trotting and galloping sports
trotting and galloping horses entered at their presumed realizable value. Horses of private Oppala under 1 year should normally be set to at least £ 19 000. This value is increased every year up to 3 years. Horses who have reached this age in 2015, should be valued at least £ 45 000. Is the horse insured and 15 percent of the sum insured exceeds the rates front, added 15 percent of the sum insured basis. The value of such horses owned commercial purposes, can not be reduced before it is likely that the person horse has a lower value.
II. Other purchased horses valued at market value.
III. Horses of private Oppala and purchased horses for use in activities (except horses under Roman numeral I), determined at production cost by own Oppala.
Kits for private Oppala:


Welsh Dole horse

Horses up to 1 year
£ 1500
£ 2100

Horses up to 2 years
£ 3800
£ 5300

Horses up to 3 years
£ 6000
£ 8400

Horses over 3 years
£ 7500
£ 10,500

Value of older horses under Roman numeral III remains unchanged until expiry.
7) Other animals
Wealth rates for caribou is established according to the Taxation § 4-11, third paragraph. The rates do not affect income employment, cf. Taxation § 8-1, first paragraph, letter a.

Rein over 1 year
£ 660

Rein under 1 year (yearlings)
£ 330

Bifolk (no cube)
£ 350

b. Grain

Production Value in US $ per kg:

Mathvete
£ 1.20

Fôrhvete
£ 1.20

Matrug
£ 1.20

Fôrrug
£ 1.20


Triticale £ 1.10

Construction
£ 1.10


Havre £ 1.10

Oilseeds
£ 2.30

c. Potatoes

Manufacturing Value £ per kg:

Matpoteter
£ 1.00

Factory Potatoes
£ 0.70

d. Harvest Lager for feed on their livestock

Production Value per kg:

High
£ 1.10

Straw, untreated
£ 0.30

Halm, ammonia treated
£ 0.55

Rutabaga
£ 0.15

Grass silage
£ 0.27

WMF
£ 1.30

Havregrøpp
£ 1.30

Production value other feedstuffs set at NOK 1.30 per unites. (FEm)
e. Inventories of forestry products (not supplied)
Production value is set to cost cutting, driving, etc. The value of own work should not be included.
F. Other inventories for sale
Sales Products valued at approximately 40 percent of net sales value.
Plants field grown in nurseries are valued at 20 percent of net sales value at wholesale.
G. Farmed fish, shellfish, etc.
Because of the risk of illness, injury, wastage etc. set the value of farmed fish and shellfish to 65 percent of the production cost. In production cost includes the cost of purchase of fry / smolt / fingerlings, to feed and to hired labor.
Stocks of mussels and the like standing in the sea, valued not.

§ 3-2. Income Investing

§ 3-2-1. Indicative production quantities when reliable tasks absence, cf. Assessment Act § 8-1

A) Milk per årsgeit
300 kg

B) Wool per adult sheep
3.5 kg

C) Wool per lamb
1.5 kg

D) Eggs per hen
14 kg

E) Honey per cube
30 kg

§ 3-2-2. Valuation of products selected for household and derived from surrendered property Products / items drawn from industry, domestic and derived from surrendered property valued at market value, ie the value product / item would have on sales.

§ 3-2-3. Norms for valuing withdrawn in kind for their own use
a)
The value of taken milk per household member: £ 640 per year.

For people over 70 years reduced the rate for milk by half.

B)
value of withdrawn potatoes per hustandsmedlem: £ 210 per year.

For children under 10 years and for people over 70 years reduced rate of potatoes in half.

C)

Value of sampled fish per household member: NOK 1300 per year.

For children under 10 years old and people over 70 years reduced the rate by half.

D)
value of sampled reindeer set at NOK 2100 pr. household member.

For children under 10 years old and people over 70 reduced the rate by half.

§ 3-2-4. Gross rental value of housing for retired farmers on farms Rental values ​​calculated using the following Standard values:


Livable Rental Value

Over 100 m²
£ 26,500

60-100 m²
£ 19,800

Under 60 m²
£ 13,200

Livable is the area of ​​the accommodation which is furnished to-occupied dwellings. It includes closets, hallways, verandas, etc., And furnished rooms in the basement and attic (for example, utility room, living room, bedroom, etc.). There is only space within a ceiling height of min. 1.90 m that count. It is immaterial whether only parts of the property actually used.
The Is not bathing / shower or toilet lowers the value by 25%. Same reduction applies if the distance to the municipal administration is over 15 km. Fulfilled both conditions, the reduction overall 40%.
If right of occupancy etc. and kårmottaker with cooperative living (not in each apartment), considered property as "housing for retired farmers," and the rental value is taxable for kårmottaker. Rental value is calculated by standarad but reduced by 40%. Right of occupancy etc. are deductible 60% of the costs associated with the property.

§ 3-2-5. Advantage of net assessment of own advantage hunting rights when he who disposes of a hunting rights have exploited this, the net benefit per animals felled by the equation is set equal to the rates which are reproduced below:

Moose:

Mature bull
£ 7000

Youngsters (1½ years) + older females
£ 5500

Veal (½ year)
£ 2500

Reindeer (adult)
£ 1450

Deer (adult)
£ 2700

§ 3-2-6. Value of discharged fuel from own forests Withdrawal of wood for personal use and right of occupancy etc., from forests that are or are part of a business, are recognized as income to $ 450 per loose m³. (Kr 1500 per embrace.)
If outlet consists of energy wood in the form of chips, be income of £ 170 per loose m³.

§ 3-2-7. The value of the stall space and taken roughage for horses that are used outside agriculture and forestry industry value of stall space and taken roughage for horses that are used in racing or otherwise outside of agriculture and forestry industry, set at NOK 16,000 for adults trotting and galloping horses. For hobby horses outside of trotting and galloping sports, put outlet to £ 11,200 and ponies for £ 7 200. The rates reduced discretionary for foals and yearlings.

§ 3-2-8. Definition of "three full-time equivalent" in the Ministry of Finance Regulations to the Tax § 10-42-3 "About transfer of shielding between undertakings" Three full-time equivalent ref. FSFIN § 10-42-3 a pose in the context 750 man-days or 5625 hours of work.

§ 3-3. Deduction rates

§ 3-3-1. Costs at cost associated with agritourism, green care and catering Drives agritourism, green care or catering to business and business include dining, it may, as an alternative to the deduction for documented expenses, are deductible cost equivalent rates in § 1-2- 17 with an additional 30 percent.

§ 3-3-2. Costs for board mv. Non enterprises obligated lott fishermen Not bookkeeping eligible share fishermen who do not take part in the common diet on board deduction for documented expenses for board and (in addition) for "petty expenses" (charges for telephone, newspaper, etc.) to $ 100 per day.
For home fishers (overnight at home) can not document subsistence costs must deduction determined by discretion. As guidance for discretion can be used at a rate of £ 86 per day.

§ 3-3-3. Costs of gross assessment of own advantage hunting rights Costs for the rifles, ammunition, etc. The maximum is deductible to $ 2 600.

§ 3-3-4. Deduction for feed costs to herding the sheep and reindeer husbandry If higher costs can not be documented with vouchers, it may alternatively be used a total deduction for costs to feed at $ 2200 for each trader (by division of business income between spouses is considered spouses in this context that one trader).
For salaried shepherd dog care expenses are included in the allowance.

§ 3-3-5. Deduction for costs incurred in reindeer husbandry If higher costs can not be documented with vouchers, the herders who must stay outside his residence or secondary residence, allowed as deductions for costs incurred at a rate equivalent to the rate for savings on household costs. The rate is £ 83 per day.
It must be demonstrated that the stay has been necessary in connection with reindeer husbandry.

Appendix 1. Tax Directorate rates of tax allowance for business travel abroad with effect from the financial year 2015

Continents / Country / City
Board kits for 2015

Europe:

Albania
500



Belgium 900

Bosnia and Herzegovina
430

Bulgaria
400


Denmark 800

Copenhagen
930

Estonia
600


Finland 750

France
780

Paris
900

Greece
400

Belarus
400

Ireland
850

Island
850

Italy
900

Kosovo
360


Croatia 840

Cyprus
700

Latvia
650

Liechtenstein
1200

Lithuania
490


Luxembourg 800


Macedonia 610

Malta
700

Moldova
650

Monaco
1100

Montenegro
500

Netherlands
650

Poland
600


Portugal 880

Romania
820

Russia
710

Moscow
1400

St. Petersburg
950

Serbia
650

Slovakia
600

Slovenia
500

Spain
900

UK
650

London
1100

Switzerland
1050

Geneva
1050

Zurich
1200

Sweden
750

Czech Republic
550

Germany
750

Berlin
900

Ukraine
530

Hungary
650

Austria
760

Vienna
900



Africa:
Board kits for 2015

Algeria
800

Angola
950

Benin
400

Botswana
450

Burundi
460

Egypt
680

Ivory Coast
700

Eritrea
700


Ethiopia 450


Ghana 500


Cameroon 560


Kenya 520

Lesotho
350


Madagascar 350

Malawi
350

Morocco
800

Mauritius
450

Mozambique
690


Namibia 360

Nigeria
980

Seychelles
1000

Sudan
800

Swaziland
350

South Africa
600

South Sudan
450


Tanzania 650

Togo
430

Zambia
600


Zimbabwe 500

Other areas
580



America:
Board Investing in 2015

Argentina
500

Bahamas
800


Barbados 450

Bolivia
300

Brazil
650

Rio
1050


Canada 930

Chile
750

Colombia
500

Costa Rica
550

Cuba
540

El Salvador
440

Guatemala
500


Guyana 400

Honduras
400


Jamaica 450

Mexico
950


Nicaragua 460

Panama
500


Paraguay 500

Peru
750

Puerto Rico
420


Suriname 450


Uruguay 600

USA
700

New York
950

San Francisco
1000

Washington (DC)
1000

Venezuela
900

Other areas
640



Asia:
Board Investing in 2015

Afghanistan
500

Armenia
500

Azerbaijan
750

Bahrain
800


Bangladesh 520

Brunei
400


Philippines 700

UAE
1000


Georgia 650

India
500


Indonesia 550

Iran
750

Israel
900

Japan
700

Yemen
500

Jordan
1300

Cambodia
800

Kazakhstan
700

China
730

Hongkong
1000

Shanghai
870

Kuwait
600

Laos
500

Lebanon
890

Malaysia
770

Maldives
800

Myanmar (Burma)
750

North Korea
450

Oman
800


Pakistan 400

Palestine
800

Qatar
650

Saudi Arabia
1000


Singapore 800

Sri Lanka
400

South Korea
1100

Taiwan
600

Thailand
700

Turkey
520

Istanbul
650

Uzbekistan
400

Vietnam
600

East Timor
450

Other areas
690



Australia / Oceania:
Board Investing in 2015


Australia 950


New Zealand 700

Papua New Guinea
570

Other areas
740

For the following areas / countries apply these rates:
Andorra: As for Spain
Azores: as for Portugal
Faroe Islands: As for Denmark
Gibraltar: As for Britain
Greenland: As for Denmark | || Guernsey (incl. Alderney and Sark) as for Britain
Jersey: as for Britain
Canary Islands as for Spain
Madeira: as for Portugal
Man: such UK
North -Irland: as for Britain
San Marino: as for Italy
Vatican: as for Italy
Åland, which for Finland
Other countries / areas' rates corresponding to 'Other areas' under each continent.

Appendix 2. Div. Betting

Tax Directorate rates of tax expense allowance for business travel domestically, applicable for 2015:

Subsistence allowance for journeys of at least 15 km:

For travel from 6 hours and by 12 hours:
£ 280, -

For journeys over 12 hours:
£ 520, -

Subsistence allowance for overnight stays in hotels when traveling 12 hours or more:
£ 710, -


Expense allowances using their own car for 2015:

For up to 10,000 km in the calendar year:
£ 4.10 per km

More than 10 000 km per calendar year:
£ 3.45 per km

For employees, based in Tromsø: £ 0.10 per km in addition to the rates above.

For driving on forest and construction roads are given in addition to the kilometer allowance an additional
£ 1.00 per km

When necessary with trailers to bring supplies and equipment due to its weight and nature is not natural to place in the trunk or on the roof rack, given that in addition to the kilometer allowance an additional
£ 1, 00 per km

When the car is taken with employees on assignment, granted in addition to the kilometer allowance an addition per employee on
£ 1.00 per km

Kits for mileage using other private means of transport applicable for 2015:

Motorcycle over 125 cc:
£ 2.95 per km

Moped and motorcycle up to and including 125 cc and other motorized means of conveyance:
£ 2.00 per km

Snowmobile and ATV
£ 7.50 per km

Boat with motor:
£ 7.50 per km

Electric car
£ 4.20 per km