Stein Lier-Hansen denies having had any taxable benefit. On Thursday evening, E24 reported that former director Stein Lier-Hansen in Norsk Industri has handled the lease of a cabin and 17,000 acres of hunting terrain on Hardangervidda for eight years. From 2015 to 2023, Norsk Industri spent over NOK 1.1 million on renting the hunting area and cabin, as well as NOK 1.3 million on seaplane transport to and from the area. Norsk Industri confirms this to E24. He used the hunting area for relationship-building work, but also for private hunting trips with friends and family, writes the business newspaper. When the board of Norsk Industri became aware of the lease agreement in October 2023, they terminated the lease and ended “this type of relationship activity”, writes chairman Ståle Kyllingstad to E24. Lier-Hansen tells the newspaper that he believes the use of the area was “completely within”, and that the administration in Norsk Industri was aware of the lease agreement. The main rule is that all benefits with financial value – or benefits – that you receive from your employer are taxable. Thinks he should be treasured news has had professor emeritus at the law faculty at the University of Oslo, Arvid Aage Skaar, look at the E24 article. Arvid Aage Skaar believes that Stein Lier-Hansen should be taxed on the use of the cabin, given that he has used it for private purposes. Lier-Hansen himself admits to having used it privately 5-6 times a year. Photo: William Jobling – If the cabin was actually used for so-called relationship activities for the employer, that’s fine. But it doesn’t sound like that when friends and family turn up at that cabin. It would help to know what kind of people have been involved and what relationship they have had with the employer. Skaar believes it is obvious that Lier-Hansen has had an advantage in disposing of the cabin. – The fact that he has covered part of the costs does not mean that he has not benefited from the use of the cabin. The fact that he brings food himself does not change this, says Skaar to news. – Should he be taxed by this? – Until you know who has been involved in this and what relationship they have had with Norwegian Industry, it is difficult to say. – But should he be taxed on it if the cabin has been used for private purposes? – Yes. This does not sound like a normal company cabin that is available to everyone in Norwegian Industry. Only the boss uses it. If it had been a company cabin that everyone could apply for, it would have been something completely different, says Skaar. Denies benefit Lier-Hansen denies to news that he has had any personal benefit from the tenancy. – I have had no advantage, that is point number one. I have had a lot of expenses. I have contributed more in travel bills than I have to be taxed for, says Lier-Hansen. Stein Lier-Hansen was director of Norsk Industri for a number of years, and led the negotiations for the employer side in the wage settlements. Photo: Snorre Tønset / news Lier-Hansen says to E24 that he has had expenses of NOK 20,000-30,000 a year related to private trips. This has gone towards the purchase of firewood, propane and kerosene, he says. To news, Lier-Hansen says that the private use of the cabin has been minimal, and that the cabin has been used for representation and relationship building 90 percent of the time. – There is very little, almost no rain. The times it has been, the expenses have been taken privately. In the course of a year, we are talking about maybe 5-6 days, max, and they are overcompensated with private expenses, he says of the private trips. Leaves assessment to Norsk Industri Lier-Hansen says he “completely disagrees with” Skaar’s assessment that he is liable to tax if he has used the cabin privately. – I don’t mean that. There are a lot of expenses that Norsk Industri has not received. I may have been a bit sloppy. I could create invoices for all my expenses, I haven’t, and that was perhaps stupid. He leaves it to Norsk Industri to assess whether he is liable to tax after disposing of the cabin. So far, news has not been able to get a comment from chairman Ståle Kyllingstad in Norsk Industri. The tax authorities write on their pages that it is quite right that the employer provides information about the taxable and withholding benefits you receive – but that you yourself are obliged to list the value of what you have received in the tax return. – Isn’t it also your responsibility to check which benefits you have? – It is Norsk Industri that submits the tax report. If they think I have had an advantage that I must be taxed for, they just have to submit it, says Lier-Hansen. Stein Lier-Hansen resigned as director of Norsk Industri in December 2023. He tells E24 that the departure had been planned for some time, and had nothing to do with the issue of the cabin and the hunting ground. Professor emeritus Ole Gjems-Onstad believes that the extent of private use is small, and one can say “that it is necessary to look after the property or prepare representative visits, and not for private use”. Photo: Pressefoto BI – Little thought through Ole Gjems-Onstad is professor emeritus of tax and excise law at BI School of Economics. He says he cannot draw conclusions about the specific case without more knowledge of the circumstances of the case. But in general, if the employer finances private benefits for employees, it is taxable. – In the case of such large properties, it seems ill-conceived to state that there has been private use for a few days a year. If a tax advisor had held the relevant person’s hand, such a limited presence would probably be described as a short stay to follow up the property and prepare representative visits. Thus, the use is not private and not taxable. – If an employee has documented expenses that meet the employer’s needs, and not their own, this will be deducted from any private taxable benefits, adds Gjems-Onstad.
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Arranged hunting lodge at the expense of the job – rejects tax liability – news Norway – Overview of news from different parts of the country
