Can I Claim Representasjon (Business Entertainment) as a Business Expense in Norway?
External entertainment (restaurants, client events, sports tickets for clients) is 0% deductible in Norway. Norway has one of the strictest rules in Europe — a total disallowance for representasjon. Internal staff social events are partially deductible: NOK 733 per employee per event (2025), capped at 2 events per year.
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What Skatteetaten (Norwegian Tax Administration) says
Skatteloven § 6-21 explicitly disallows deductions for representasjon. The prohibition covers all external hospitality: client meals, gifts above NOK 308, entertainment and events for customers or business partners. Internal staff events (bedriftsarrangement, trivselstiltak) are deductible up to NOK 733/person/event, maximum 2 events per year, under specific conditions.
When you can claim
- Internal staff social event (bedriftsarrangement): NOK 733/person maximum, up to 2 events per year, open to all staff
- Jubileumsfest (company anniversary event for staff): subject to the same NOK 733/person limit
- Working lunches where food is consumed during a working meeting on company premises (borderline — document carefully)
- Meals during business travel (100% deductible under reiseutgifter rules, not representasjon)
When you cannot claim
- Client restaurant meals — 0% deductible, no exceptions
- Gifts to customers or business partners above NOK 308 (small gifts under NOK 308 are deductible)
- Sports tickets, concert tickets, or events for clients
- Christmas parties or events that include clients or external guests
- Alcohol costs — never deductible even when the underlying meal may be partially deductible
Good to know
Pro tip: Norway's representasjon rules are among the strictest in Europe. Unlike the UK (50% client entertainment deductible) or Germany (70% Bewirtung deductible), Norwegian businesses get nothing for client meals. Budget client entertainment knowing it is a pure after-tax cost to the business.
Important: MVA (input VAT) on representasjon costs is also not recoverable — you pay 25% MVA and cannot reclaim it. The double impact (no corporate tax deduction + no MVA recovery) makes Norwegian client entertainment extremely expensive.
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