Skatteinfo 4/2026: garnishment switch, boat margin VAT, owner loans

Skatteetaten's September 2026 issue of SkatteinfoSkatteetaten, the magazine for accountants, auditors and advisers, carries substantive guidance across payroll, VAT, cross-border assignments and owner taxation. The landing page now features issue 4/2026 with its table of contents.

On wage garnishment (utleggstrekk), the issue warns payroll staff the regime is in transition: new-regime deductions will apply to all new orders from March 2027Skatteetaten, but until then orders to start deductions under the old rules may still arriveSkatteetaten and must be handled under the old rules until they expire — unless the person receives a new-regime order, in which case all other orders against that person endSkatteetaten. The order letter states clearly which regime applies, and letters differ between regimes in account numbers, KID and reporting routines, so the letter must be followed exactly. New-regime orders can also arrive directly into the payroll system, which employers should confirm with their system provider.

On used boats bought for resale, the issue explains the margin scheme (avansemetoden): where a trader buys a used boat from someone without a VAT deduction right, typically a private individual or anyone unregistered, VAT is calculated only on the margin — the difference between purchase and resale priceSkatteetaten — under mva-loven §§ 4-5 and 4-6, so only the value the trader created is taxed. Example: bought privately for 100,000 and resold for 160,000, VAT at 25 per cent falls only on the 60,000 margin (15,000). Bought from a VAT-charging trader instead, VAT falls on the full resale price with input-VAT deductions, including on restoration costs.

On foreign assignments, the issue restates OAR reporting for assignments to foreign-resident companies or persons with work in Norway or on the shelf, including hired labourSkatteetaten — except private-client, cabotage, under-20,000-kroner and Svalbard assignmentsSkatteetaten. OAR is also an October conference theme (input: skatteinfo@skatteetaten.no, Utland).

On collection mechanics, the issue explains the KAR/NETS name mismatch — Skatteetaten in the account register versus Innkrevingsmyndigheten in online banking — and advises paying to the invoiced account number, with the current account table printed, including 7694 05 69814 for new-regime garnishment.

On shareholder loans (aksjonærlån), the issue warns that unsettled loans at liquidation can cause double taxation: already taxed as dividends when granted, the same amount can re-enter the liquidation distribution and be taxed againSkatteetaten. The safest course is settling the loan before liquidation — by repayment or by a dividend resolution used to pay it down — and set-off of a later dividend against the loan normally triggers no new tax, while a dividend actually paid out is taxed ordinarily. If the loan stands, it must be entered as a dividend in the næringsspesifikasjon with an explanatory attachment. Repayment counts as paid-in capital added to input value; credits under 100,000 kroner repaid within 60 days, and small-holding employee loans, sit outside dividend taxation.

Two register-hygiene items close the issue: capital changes must actually be registered in the Foretaksregisteret — only registered capital counts — and shareholders receiving a corrected aksjeoppgave must correct their own returns, which are not updated automatically.

The issue opens with an Altinn 3 checklist: registered accountants and auditors generally keep access through migrated packages, advisers need fresh client delegation, and all should verify access under Tilgangsstyring before the next reporting.

Legal basis: Skatteinfo nr. 4, September 2026 (Skatteetaten magazine for practitioners); mva-loven §§ 4-5 and 4-6; innkrevingsloven in force 1 January 2026.