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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. 

 

News articles

RSM and Nyenrode Business Universiteit launches European Real Estate Tax Guides

9 June 2020
RSM International, the leading global network of audit, tax and consulting firms focused on the middle market, and Nyenrode Business Universiteit, the only private university in the Netherlands, have together launched their latest Guides to Commercial Real Estate Taxation in Europe. The online guides provide cross-border businesses, investor...

Revised national budget 2020

12 May 2020
12 May 2020 the Government published its proposed revised national budget. Some changes are related to the COVID-19 outbreak, while others are related to tax policies. Today the Government published its proposed revised national budget. Some changes are related to the COVID-19 outbreak, while others are related to tax policies. Contents 1. A...

Covid-19 Tax updates Norway

8 April 2020
Latest Tax updates from Norway:    The Parliament has suggested a temporarily reduction of the Employer´s national insurance contributions (ENIC) with 4% (the prevailing rates vary from 14,1% to 0%) for the 2.nd term (March-April), in May. The Government will decide upon this in May, together with the Revised National Budget...

The National Budget 2019 was presented on 8 October 2018

8 October 2018
The Norwegian Government proposes changes to the rules on interest limitation and corporate tax residency, and to reduce the corporate tax rate. According to the Norwegian Government the proposals will curb profit shifting and base erosion and level the playing field for national and multinational businesses. The main proposals for the 2019 ...

RSM Informerer for entrepreneurs and startups

3 May 2018
There are many rules to deal with and issues encountered when starting a business. On our page for Entrepreneurs & Startups we refer to some current issues, such as choice of company form, tax and value added tax, accounting and auditing, funding and support schemes.   Read more here.   ...
Publications

Holding Norwegian real estate

4 June 2020
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...

Acquiring Norwegian real estate

4 June 2020
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 lndividuals Transfer Taxes - Stamp duty Anyone acquir...

Sale & transfer of Norwegian real estate

4 June 2020
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...

Overview of Norwegian real estate tax

4 June 2020
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...
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