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Important information

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Formuesverdi av næringseiendom

En næringseiendom er eiendom som brukes i eller egner seg for næringsvirksomhet. Det kan for eksempel være kontorlokale, butikk, lager og fabrikk.

Du kan eie en næringseiendom uten å drive næringsvirksomhet. Det er eiendommens funksjon som er avgjørende. Ubebygd areal som brukes i næringsvirksomhet kan også være næringseiendom.

Residential properties, agricultural properties, forests, and power generation facilities are not considered commercial properties. This applies even if the rental activity is so extensive that it’s considered commercial activity or part of commercial activity for you as the owner of the property.

The main rule is that holiday homes are not commercial properties. If the rental activity is extensive or is part of another activity, the holiday home must still be considered a commercial property.

Dette gjelder for deg som

  • eier utleid næringseiendom
  • eier ikke-utleid næringseiendom

 

  • half or more of the property was rented out as at 31 December of the income year,
  • or half or more of the property was rented out earlier in the income year, and you did not use it yourself before 31 December,'
  • or half or more of the property was rented out in previous years, but not in the income year, and you did not use it yourself in the income year (the property was not in use).

  • you rented out less than half of the property
  • or you rented out the property earlier in the income year but started using it yourself by the end of the year,
  • or when the property was not rented out as at 31 December in the income year.