{"id":5050,"date":"2022-09-28T15:03:23","date_gmt":"2022-09-28T15:03:23","guid":{"rendered":"https:\/\/haavind.stage01.dekodes.no\/en\/?p=5050"},"modified":"2022-09-29T11:34:07","modified_gmt":"2022-09-29T11:34:07","slug":"new-tax-rules-for-onshore-wind-power-production","status":"publish","type":"post","link":"https:\/\/haavind.stage01.dekodes.no\/en\/new-tax-rules-for-onshore-wind-power-production\/","title":{"rendered":"New tax rules for onshore wind power production"},"content":{"rendered":"\t<div class=\"template-post alignwide wp-block-dekode-hero\">\n\t\t<div class=\"hero__inner\">\n\t\t\t<div class=\"hero__inner_blocks\">\n\t\t\t\t\n<h1 class=\"wp-block-post-title\">New tax rules for onshore wind power production<\/h1>\n\n\n<p>The Government\u2019s proposal for new tax rules for onshore wind power production \u2013 all with effect from 1 January 2023 \u2013 involves the following:<br><br><\/p>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div><\/div>\n\t\t\t\t\t<div class=\"post-meta\">\n\t\t\t\t\t\t<span class=\"info-small\">28 September, 2022 \u00b7 3 min. reading time<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\n\n<div class=\"alignleft wp-block-haavind-byline\">\n\t\t\t\t<span class=\"author-tag\">Written by<\/span>\n\t\t\t\t<div class=\"authors\"><a href=\"https:\/\/haavind.stage01.dekodes.no\/en\/people\/espen-nordbo\/\" class=\"t2-byline__author-link\">\n\t\t\t\t\t<div class=\"author-inner\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/haavind.stage01.dekodes.no\/content\/uploads\/sites\/2\/2016\/04\/Espen-Nordbo-233x300.jpg\" \/>\n\t\t\t\t\t\t<div>\n\t\t\t\t\t\t<span class=\"name\">Espen Nordb\u00f8<\/span>\n\t\t\t\t\t\t<span>Partner<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/a><\/div>\n\t\t\t\t<div class=\"topics\">\n\t\t\t\t<span>Topics<\/span>\n\t\t\t\t<div><a class=\"tag-link\" href=\"https:\/\/haavind.stage01.dekodes.no\/en\/expertise\/taxes-and-duties\">Taxes and duties<\/a><a class=\"tag-link\" href=\"https:\/\/haavind.stage01.dekodes.no\/en\/kompetanse\/bransje\/renewable-energy\/\">Renewable energy<\/a><\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n<figure class=\"wp-block-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"1000\" src=\"https:\/\/haavind.stage01.dekodes.no\/content\/uploads\/sites\/2\/2022\/07\/Energi.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" style=\"object-fit:cover;\" srcset=\"https:\/\/haavind.stage01.dekodes.no\/content\/uploads\/sites\/2\/2022\/07\/Energi.jpg 1500w, https:\/\/haavind.stage01.dekodes.no\/content\/uploads\/sites\/2\/2022\/07\/Energi-300x200.jpg 300w, https:\/\/haavind.stage01.dekodes.no\/content\/uploads\/sites\/2\/2022\/07\/Energi-1024x683.jpg 1024w, https:\/\/haavind.stage01.dekodes.no\/content\/uploads\/sites\/2\/2022\/07\/Energi-768x512.jpg 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/figure>\n\n\n<p><strong>Increased production tax: <\/strong><\/p>\n\n\n\n<ul><li>Proposed from current 1 \u00f8re per kWh to 2 \u00f8re per produced kWh<\/li><li>Deductible in resource rent tax (NOK for NOK)<\/li><li>Payable regardless of profit\/loss<\/li><li>Paid in full to the host municipality<\/li><\/ul>\n\n\n\n<p><strong>Natural resource tax:<\/strong><\/p>\n\n\n\n<ul><li>A new production tax at 1.3 \u00f8re per produced kWh<\/li><li>Deductible in resource rent tax (NOK for NOK)<\/li><li>Payable regardless of profit\/loss<\/li><li>Paid to the \u201cincome equalization system\u201d, i.e. divided between all municipalities and counties<\/li><\/ul>\n\n\n\n<p><strong>Resource rent tax:<\/strong><\/p>\n\n\n\n<ul><li>A  new \u201csuper profit-tax\u201d similar to what already applies for hydropower production<\/li><li>Tax rate: 51.3% &#8211; but effectively 40% since income tax assessed on the same tax base is deductible<\/li><li>Calculation of tax base:<\/li><\/ul>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gross income:<\/p>\n\n\n\n<ul><li> Spot price (per production hour) of power produced, with the exception for<\/li><li>Produced power sold under fixed-price PPA\u2019s signed prior to 28 September 2022<\/li><li>Produced power sold under specific contract types (to be further specified)<\/li><li>Income from sale of Guarantee of Origins and of Electricity Certificates&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li><\/ul>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deductible items:<\/p>\n\n\n\n<ul><li>Operating expenses (as defined by the ordinary income tax rules)<\/li><li>Depreciation and amortization of operating assets acquired before YE 2022 (as defined by the ordinary income tax rules)<\/li><li>Investments in operating assets acquired 2023 or later (full deduction in year of acquisition)<\/li><li>Negative tax base \/ tax loss from earlier years<\/li><li>Income tax assessed on the same tax base<\/li><li>Production tax and natural resource tax payable<\/li><\/ul>\n\n\n\n<ul><li>Paid to the State, but with a share apportioned to the municipalities through the framework subsidy system<\/li><\/ul>\n\n\n\n<p><strong>High-price contribution:<\/strong><\/p>\n\n\n\n<ul><li>A new production tax at 23% on power sold at prices in excess of 70 \u00f8re per kWh, adjusted for gain\/loss on hedging contracts<\/li><li>Based on price actually earned, i.e. PPA-price \/ contract price if not sold spot<\/li><li>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Arm\u2019s length rules will apply<\/li><li>\u00a0The contribution not deductible in other taxes or tax bases (ordinary income tax, resource rent tax, property tax)<\/li><li>Payable regardless of profit\/loss<\/li><li>Paid in full to the State<\/li><\/ul>\n\n\n\n<p><strong>Ordinary income tax:<\/strong><\/p>\n\n\n\n<ul><li>No specific changes proposed (yet)<\/li><\/ul>\n\n\n\n<p>The proposals will be referred for public consultation before the end of the year. We expect that the Government will be able to collect sufficient support by Parliament to ensure enactment with effect from 2023, in full or broad parts.<\/p>\n\n\n\t<div \n\t\tclass=\"template-post alignwide wp-block-haavind-block-contact-people\" id=\"contact\"\t\t>\n\t\t<h2 class=\"post-featured-title\">Contact us<\/h2>\n\t\t<div class=\"block-contact-people-list\">\n\t\t\t\n<div class=\"t2-featured-content-layout alignwide wp-block-t2-featured-content-layout\">\n<div class=\"t2-featured-single-post t2-featured-content is-post-type-person sector-aviation speciality-property-development speciality-property-transactions speciality-taxes-and-duties role-partner wp-block-t2-featured-single-post\">\n<div class=\"wp-block-group alignfull post-featured-image is-layout-flow wp-block-group-is-layout-flow\">\n\t<a class=\"t2-post-link wp-block-t2-post-link\" href=\"https:\/\/haavind.stage01.dekodes.no\/en\/people\/espen-nordbo\/\">\n\t<figure style=\"--t2-focal-point: 50% 50%\" class=\"t2-post-featured-image has-image-ratio-3-4 wp-block-t2-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"795\" height=\"1024\" src=\"https:\/\/haavind.stage01.dekodes.no\/content\/uploads\/sites\/2\/2016\/04\/Espen-Nordbo-795x1024.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" \/><\/figure>\n\t<\/a>\n<\/div>\n\n\n<div class=\"wp-block-group alignfull post-featured-content is-layout-flow wp-block-group-is-layout-flow\">\n\t<a class=\"t2-post-link wp-block-t2-post-link\" href=\"https:\/\/haavind.stage01.dekodes.no\/en\/people\/espen-nordbo\/\"><h2 class=\"t2-post-title wp-block-t2-post-title\">Espen Nordb\u00f8<\/h2><\/a>\n\t<div class=\"taxonomy-role wp-block-post-terms\"><a href=\"https:\/\/haavind.stage01.dekodes.no\/en\/role\/partner\/\" rel=\"tag\">Partner<\/a><\/div>\n\t<div class=\"card-info wp-block-t2-people-meta\"><div class=\"card-info__post-meta meta-key-people_email\"><a href=\"mailto:e.nordbo@haavind.stage01.dekodes.no\">e.nordbo@haavind.stage01.dekodes.no<\/a><\/div><div class=\"card-info__post-meta meta-key-people_phone\"><a href=\"tel:+47 489 90 055\">+47 489 90 055<\/a><\/div><\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":6,"featured_media":4429,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"sector":[12],"speciality":[31],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.2 (Yoast SEO v24.2) - 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