Investing in real estate in Norway may essentially be carried out in three different ways; a direct investment in the real estate, a purchase of a tax-transparent entity in Norway or a limited company in Norway. In addition, a direct investment may be carried out by either establishing a tax-transparent entity or a limited company in Norway.

The tax treatment and transaction costs will differ, and an investor should therefore always consider what would provide the most efficient structure for their investment.

The report is available for download here (pdf)