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Norway Clarifies VAT Compensation Rules for Merged Companies and Post-Merger Claims

  • The Norwegian Tax Administration clarified post-merger VAT compensation rules.
  • A compensation report for pre-merger activities should not be rejected for missing the transition phase deadline.
  • Approval of such compensation reports does not violate the principle of no continuity in VAT and VAT compensation law.

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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