Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wpmudev domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wpforms-lite domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 Deprecated: Hook wp_smush_should_skip_parse is deprecated since version 3.16.1! Use wp_smush_should_skip_lazy_load instead. in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 Skatt på kjøp av aksjer fra arbeidsgiver - Krogh Revisjon Deprecated: Hook wp_smush_should_skip_parse is deprecated since version 3.16.1! Use wp_smush_should_skip_lazy_load instead. in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121

<p>&nbsp;I mangel av klare holdepunkter for å fastsette salgsverdien, fulgte det av forskrift til skatteloven (FSFIN § 5-14-1) at salgsverdien på ikke-børsnoterte aksjer kunne settes til aksjens andel av selskapets skattemessig formuesverdi.</p>
<p>Forskriften er opphevet med virkning fra 2022. Det må ses i sammenheng med at ordningen med rimelige aksjer i arbeidsforhold, der ansatte kunne få redusert fordelen med 25 % av salgsverdien eller maksimalt kr 7500, også er opphevet fra og med inntekståret 2022.&nbsp;</p>
<p>Arbeidsgiver må nå beregne salgsverdi og skattepliktig fordel for den ansatte basert på alminnelige verdsettelsesmetoder.&nbsp;&nbsp;</p>