Government aid (state aid)

Through the tax system, the Norwegian Tax Administration manages several schemes involving government aid (“state aid”). This aid normally takes the form of financial advantages that are, for example, given in the form of full or partial exemption from tax or duties, reduced tax rates, or favourable rules about income deductions. For these benefits to be legal, EEA legislation demands that several requirements must be fulfilled by both the Tax Administration as the granter of the aid and the recipients/beneficiaries.