Can I Claim Konsulentkostnader (Professional Fees) as a Business Expense in Norway?
Fully deductible. Fees paid to regnskapsfører (accountant/bookkeeper), advokat (lawyer), revisor (auditor), management consultant, and other professional advisers are ordinary business expenses deductible against company income.
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What Skatteetaten (Norwegian Tax Administration) says
Skatteloven § 6-1 (ordinary business expense deduction). Professional fees incurred in connection with earning business income are fully deductible. Capital advisory costs (fees for acquisitions, mergers, fundraising) must be evaluated — if they relate to a capital asset, they may need to be capitalised and amortised rather than immediately expensed.
When you can claim
- Regnskapsfører or regnskapskontor fees for monthly bookkeeping, payroll, and annual accounts
- Revisor (statutory auditor) fees where audit is required or chosen
- Advokat fees for commercial contracts, employment disputes, debt collection
- Rådgiver (management consultant) fees for operational improvement, restructuring
- IT consultant and software developer fees for operational systems
- HR consultant fees for recruitment, performance management, employee relations
When you cannot claim
- Capital advisory fees directly related to acquiring a subsidiary or business (capitalised as part of the investment cost)
- Personal legal fees (divorce, personal property disputes) — not a business expense
- Fees paid to connected persons at above-market rates — risk of partial disallowance
- Fines or penalty payments arranged through a lawyer — the fine itself is never deductible
Good to know
Pro tip: Norwegian AS companies with turnover below NOK 5m and fewer than 10 employees are not required to have a statutory audit (revisor). Using a qualified regnskapsfører (bookkeeper) in place of a full audit is significantly cheaper and still meets compliance requirements.
Important: Norway does not require all AS companies to use a registered regnskapsfører — owner-directors can do their own books. However, errors in A-melding or MVA filing carry penalties, and most small AS find professional bookkeeping cost-effective versus the risk of errors.
Stop guessing what you can claim in Norway
AccountsOS automatically categorises expenses with Skatteetaten (Norwegian Tax Administration)-aware rules and tells you exactly what is claimable.
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