måtereduksjonen

Måtereduksjon, also known as "måltidsfradrag" in Norwegian, is a tax deduction available in Norway for expenses related to meals. This deduction is designed to help individuals and businesses reduce their taxable income by offsetting the costs of meals incurred in the course of their work. The deduction is applicable to both employees and self-employed individuals.

To qualify for måtereduksjon, the meals must be incurred in the course of employment and must be reasonable and necessary. This means that meals must be consumed during working hours and must be part of the job duties. The deduction is limited to a certain percentage of the total income, and the specific rules and limits can vary depending on the type of employment and the applicable tax regulations.

The deduction is calculated based on the actual costs of the meals, which can include the cost of food, beverages, and any associated expenses such as tips or delivery fees. The deduction is then subtracted from the taxable income, reducing the amount of tax that needs to be paid.

It is important to note that the deduction is subject to certain conditions and limitations, and it is the responsibility of the taxpayer to ensure that they are in compliance with the applicable tax regulations. Failure to comply with these regulations can result in penalties or other consequences.

In summary, måtereduksjon is a tax deduction available in Norway for expenses related to meals incurred in the course of employment. The deduction is designed to help individuals and businesses reduce their taxable income and is subject to certain conditions and limitations.