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Deloitte Advokatfirma
Stavanger


Virksomhetsoverdragelser
kan utløse betydelige
avgiftstap
Krav til avtale om overdragelse av
justeringsforpliktelsen også for
løsøre

Mars 2012




Justeringsreglene ved virksomhetsoverdragelser herunder fusjoner og fisjoner

Ved transaksjoner som involverer fast eiendom er det etter hvert rimelig godt kjent at
overdragende selskap i utgangspunktet taper hele eller deler av tidligere fradragsført inngående
merverdiavgift på eiendommen, hvis man ikke i samme termin som transaksjonen finner sted får
på plass en såkalt avtale om overdragelse av justeringsforpliktelsen.


Det som ikke er like kjent, er at tilbakebetalingsplikten også oppstår for maskiner og utstyr
(driftsmidler), og hvor inngående avgift ved anskaffelsen var over NOK 50.000, overdras i
forbindelse med virksomhetsoverdragelser. Vi har sett at dette særlig har vært en aktuell
problemstilling for petroleumsrelaterte virksomheter som ofte har en kostbar maskin og
utstyrspark.


Selv om det ikke skjer noen endret bruk fra avgiftspliktig til ikke avgiftspliktig bruk, vil en slik
transaksjon likevel utløse plikt til å tilbakebetale hele eller deler av tidligere fradragsført
merverdiavgift. På samme måte som ved overdragelse av fast eiendom, kan
tilbakebetalingsplikten unngås gjennom å inngå en avtale om overdragelse av
justeringsforpliktelsen med det mottakende selskap. Den aktuelle avtale må etter
avgiftsmyndighetenes syn være på plass i samme termin som virksomhetsoverdragelsen finner
sted.
Kontakt oss gjerne for et uforpliktende møte.

Spørsmål kan rettes til:

Ivan Skjæveland, advokat - tel: 99 24 25 48, e-mail: iskjaeveland@deloitte.no

Bjarte Thorsen, advokat – tel: 92 06 84 06,e-mail: bthorsen@deloitte.no

Endre Hovden Betanzo, advokatfullmektig – tel: 94 82 92 06,e-mail: ebetanzo@deloitte.no




Hjem | Sikkerhet | Legal | Personvern


  Strandsvingen 14a

  Postboks 287 Forus

  Norge


  © 2012 Deloitte AS

  Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein, and its network of member firms,
  each of which is a legally separate and independent entity. Please see www.deloitte.com/no/omoss for a
  detailed description of the legal structure of Deloitte Touche Tohmatsu and its member firms.

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Virksomhetsoverdragelser kan utløse avgiftstap

  • 1. Deloitte Advokatfirma Stavanger Virksomhetsoverdragelser kan utløse betydelige avgiftstap Krav til avtale om overdragelse av justeringsforpliktelsen også for løsøre Mars 2012 Justeringsreglene ved virksomhetsoverdragelser herunder fusjoner og fisjoner Ved transaksjoner som involverer fast eiendom er det etter hvert rimelig godt kjent at overdragende selskap i utgangspunktet taper hele eller deler av tidligere fradragsført inngående merverdiavgift på eiendommen, hvis man ikke i samme termin som transaksjonen finner sted får på plass en såkalt avtale om overdragelse av justeringsforpliktelsen. Det som ikke er like kjent, er at tilbakebetalingsplikten også oppstår for maskiner og utstyr (driftsmidler), og hvor inngående avgift ved anskaffelsen var over NOK 50.000, overdras i forbindelse med virksomhetsoverdragelser. Vi har sett at dette særlig har vært en aktuell problemstilling for petroleumsrelaterte virksomheter som ofte har en kostbar maskin og utstyrspark. Selv om det ikke skjer noen endret bruk fra avgiftspliktig til ikke avgiftspliktig bruk, vil en slik transaksjon likevel utløse plikt til å tilbakebetale hele eller deler av tidligere fradragsført merverdiavgift. På samme måte som ved overdragelse av fast eiendom, kan tilbakebetalingsplikten unngås gjennom å inngå en avtale om overdragelse av justeringsforpliktelsen med det mottakende selskap. Den aktuelle avtale må etter avgiftsmyndighetenes syn være på plass i samme termin som virksomhetsoverdragelsen finner sted.
  • 2. Kontakt oss gjerne for et uforpliktende møte. Spørsmål kan rettes til: Ivan Skjæveland, advokat - tel: 99 24 25 48, e-mail: iskjaeveland@deloitte.no Bjarte Thorsen, advokat – tel: 92 06 84 06,e-mail: bthorsen@deloitte.no Endre Hovden Betanzo, advokatfullmektig – tel: 94 82 92 06,e-mail: ebetanzo@deloitte.no Hjem | Sikkerhet | Legal | Personvern Strandsvingen 14a Postboks 287 Forus Norge © 2012 Deloitte AS Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/no/omoss for a detailed description of the legal structure of Deloitte Touche Tohmatsu and its member firms.