Return rate for the calculation of sedentary income


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The rate applies for the income year 2016

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.

By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

According to a verdict from Borgarting lagmannsrett on November 24, 2004, sedentary income shall be calculated for administration buildings and homes that companies own themselves, and that are considered assets in surtax business. The sedentary income shall be calculated on the basis of the property's cost and a return rate.

From 1 January 2014, the 12 month NIBOR is no longer listed. In accordance with practice, the addition to the rate of return is set at 2.5 percent. For Sture/Øygarden, the addition is 3.5 percent.

The rate of return can thus be calculated to 3.90 percent ([1.20 + 0.20] + 2.50) and 4.90 percent ([1.20 + 0.20] + 3.50).

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