Bjørnar Elverhøy Michaelsen

Bjørnar is an experienced VAT specialist and he gives advice on national VAT issues.
Bjørnar has special expertise in tax issues related to real property, including rental operations, property development, construction, purchase and sale. Bjørnar assists with questions related to mapping of the business, review rental conditions, review of rental contracts, compliance with documentation requirements, deduction of input VAT, preparation of cost allocation rules, formal requirements for the issuance of invoices, accrual of VAT etc. Bjørnar can also help with information and advice on adjustment rules that apply to property.
Bjørnar has extended experience within the FS sector dealing with VAT aspects especially of insurance companies, banks and leasing companies. Items like pro-rata calculation, optimization of tax exemptions especially within outsourcing structures are included.