Morten Hereng Christophersen
Partner | leader RSM Advokatfirma

Biography

Morten is the leader of RSM Advokatfirma, which is affiliated with RSM Norge and offers legal services focused on taxation, VAT, company law and transactions.

Morten has extensive experience of five years as a Tax Lawyer in Skatteetaten (2006-2010) and six years as a Lawyer in Ernst & Young Law (2010-2017), and with consulting in a variety of industries such as real estate, construction, energy, banking and finance, private equity and investment companies, and financial advisory services to private individuals. He is a member of RSM's Industry Group Real Estate, and has extensice experience with purchase, sale, development and management of real estate. Morten holds regular courses in tax law topics and has been a lecturer for the Estate Konferanse among others. 

 

Publications

Overview of Norwegian real estate tax

24 March 2021
TAX TREATMENT OF INCOME AND GAINS Rental income Individuals lntroduction Rental income is taxed as ordinary private or business income. Liability to tax Rental income received by individuals is subject to individual income tax. Basis to tax lncome of individuals is regarded as either employment income, business income or capit...

Sale & transfer of Norwegian real estate

24 March 2021
DIRECT SALE OF REAL ESTATE This section discusses the most important tax implications of the direct sale of real estate. Firstly, the impact for resident individuals and non-resident individuals. Thereafter, the impact for resident companies and non-resident companies. Capital gains Gains derived from the direct sale of real estate is subjec...

Acquiring Norwegian real estate

24 March 2021
DIRECT PURCHASE OF REAL ESTATE This section discusses the most important tax implications of the direct purchase of real estate. Firstly, the impact for resident individuals and non-resident individuals. Thereafter, the impact for resident companies and non-resident companies. Resident Individuals Transfer Taxes - Stamp duty Anyone acquir...

Holding Norwegian real estate

24 March 2021
DIRECT HOLDING OF REAL ESTATE This section discusses the most important tax implications of the direct holding of real estate. Firstly, the impact for resident individuals and non-resident individuals. Thereafter, the impact for resident companies and non-resident companies. Resident individuals Personal income tax lncome derived from rea...
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