Skatteinsentiv for investering i oppstartsselskaper

Skatteinsentivordningen is the Norwegian investor tax incentive for investing in start-up companies (oppstartsselskaper), described on Skatteetaten's own page at https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/aksjer-og-verdipapirer/om/skatteinsentivordningen/. It lets a personal taxpayer deduct an investment in a qualifying start-up from ordinary income; it is mapped as mixed because the benefit is delivered as a deduction in the investor's tax base rather than a cash award. There is no application round — the deduction is claimed through the annual tax reporting — so application mode is recorded as rolling.

Amounts (per the page): the investor's deduction is capped at "minstebeløp 30 000 kroner per selskap, maksimum kroner 1 million per år" — a minimum of NOK 30,000 per company and a maximum of NOK 1,000,000 per year. The page states the tax reduction equals 22 percent of the invested amount, giving maximum annual tax savings of about NOK 220,000. A company may receive at most NOK 5,000,000 under the scheme per year.

Requirements for the investor ("Krav til deg som investor"): the investor cannot be, or have previously been, a shareholder in the company; cannot be employed by the company during the three-year holding period; and must hold the shares for at least three calendar years after the year of registration. The page notes the regelverk implies that if you invest in year 1 you can first sell the shares, receive dividends, etc. in year 5, with no dividends or capital reductions permitted during the lock-in period.

Requirements for the company ("Krav til selskapet"): the company must be six years old or younger; have fewer than 25 employees; have operating revenue and a balance-sheet total each no greater than NOK 40 million; have an annual payroll (lønnsgrunnlag) of at least NOK 400,000; and be a Norwegian AS (aksjeselskap) or an equivalent company within the EEA.

How to claim: the company must file the shareholder register statement "Aksjonærregisteroppgaven (RF-1086)" using the correct event type "Stiftelse/nyemisjon i oppstartselskap" ("establishment / new share issue in a start-up"), which is what enables the investor's deduction.