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The establishment of a limited liability company and the increase of share capital have significant tax implications, particularly in the case of contributions in kind. For the shareholder, the contribution of assets is considered as a realization in exchange for shares, followed by a calculation of gains or losses. The value of the contribution usually becomes the shareholder's initial acquisition cost and is regarded as tax-deductible capital. For the company, contributions are not considered taxable income, and the company receives initial acquisition values corresponding to the market value of the contributed assets. The choice between issuing new shares or increasing the nominal value impacts the allowance base and the subsequent taxation of dividends and gains.

The exemption method is a key scheme in Norwegian tax law that exempts companies from tax liability on dividends and share gains, intended to prevent chain taxation. The scheme encompasses both Norwegian and foreign companies, but with significant exceptions for income from companies in low-tax countries and portfolio investments outside the EEA. Even with the exemption method, companies must recognize three percent of received dividends as income, except for dividends within tax groups. The rules often require consideration of ownership interests, voting rights, and genuine establishment. RetryKA

In criminal law, statute of limitations means that criminal liability ceases after a specific period. There are three forms: the limitation of the private right to prosecute, the limitation of the right to initiate a criminal case, and the limitation of the right to enforce an imposed sentence. The limitation periods for criminal cases range from 2 to 25 years depending on the statutory penalty range, while an imposed sentence becomes time-barred after 5 to 30 years. The limitation period is interrupted when the suspect is granted the status of an accused. The statute of limitations is justified by the diminishing reliability of evidence over time, the decreasing need for punishment, and the increasing consideration for the rehabilitation of the former offender.

The prosecution rules in Norwegian criminal law determine who can initiate criminal proceedings and under what conditions. The general rule is unconditional public prosecution, but the victim's petition may be necessary for certain offenses. The prosecution rules are divided into three categories: unconditional public prosecution, conditional public prosecution (which may require the victim's petition, public interest, or both), and exclusively private prosecution (which no longer exists in the Criminal Code). The victim's petition for prosecution can be withdrawn before charges are filed, and the right to private prosecution is barred by limitation six months after the victim became aware of the offense and the perpetrator.