– Selskapsskatten fungerer ikke i det hele tatt

Kilde: NRK Author: Fredrik Kampevoll Published: 2025-12-15 18:19:59 Last updated: 2025-12-15 18:22:25

Mange store konsern betaler lite eller ingenting i selskapsskatt – tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.

NRK har laget en quiz om hva noen av Norges største selskaper har betalt i selskapsskatt.

SVs Marthe Hammer tar utfordringen.

Hun blir overrasket.

Først gjetter hun på hva oljeleverandørselskapet Aker Solutions har betalt:

– Jeg får jo veldig lyst til å gjette 2 milliarder kroner, altså cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.

Hun gjetter og får opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.

– Det er jo nesten ikke til å tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.

I utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.

Her kan du gjette og lese hvor mye noen av Norges største selskap betalte i skatt mellom 2017 og 2024:

– Dette er et skattehull

Noen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er Aker Solutions, Storebrand og Coop Norge.

Alle trekker frem at fremførbare underskudd har bidratt til å gjøre skatteregningen lavere enn 22 prosent av overskuddet. Fremførbare underskudd er en skattefordel der gamle underskudd kan trekkes fra skatten når selskapet går med overskudd.

Fremførbare underskudd

Fremførbare underskudd er en skattefordel en bedrift får når den går med underskudd.
Målet med fremførbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.
Skattefordelen fungerer slik Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt. Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.
Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.
Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.
Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremførbare underskudd gir da en skattefordel på 2,2 millioner kroner. Det er dette beløpet bedriften får i form av redusert selskapsskatt.
Hvis en bedrift inngår i et konsern, kan ofte andre bedrifter i konsernet benytte de fremførbare underskuddene. Dette kan hovedsakelig gjøres gjennom konsernbidrag eller fusjoner (sammenslåinger).
Fremførbare underskudd følger med hvis en bedrift skifter eier, så lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke være hovedmotivasjonen for å kjøpe en bedrift.
Frem til 2006 varte fremførbare underskudd i ti år. I dag er det ingen tidsbegrensning.

Kilde: Skatteloven.

NRK har tidligere vist at det skattbare overskuddet til norske bedrifter gjennomgående er langt lavere enn overskuddet i regnskapene.

Hvordan er dette mulig?

– I utgangspunktet er det fornuftig at et selskap kan trekke fra tidligere tap på skatteregningen. Men fremførbare underskudd kan også fungere som et skattehull, som gjør at vi mister mange penger til fellesskapet, sier Hammer (SV).

Skattereglene tillater ikke å kjøpe et selskap med fremførbare underskudd hvis hovedmotivasjonen er å kutte skatteregningen.

Men NRK har tidligere i høst skrevet om hvordan over tusen selskap har byttet eier – selv om selskapene ikke hadde inntekter, egen kapital og drasset på gamle underskudd.

Handlene er fulgt av systematisk lavere skatteregning for selskapet som tok over.

– I dag kan man kjøpe et tungt konkursselskap for å slippe unna en skatteregning. Dette er et skattehull som kommer til å fortsette å bli brukt hvis vi ikke gjør noe for å tette det, sier hun.

NRK har også vært i kontakt med Høyre og Fremskrittspartiet, som ikke har svart på NRKs henvendelse.

– Følger lover og regler

Det er flere årsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.

Store selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.

– Norske selskaper følger norske lover og regler, og de betaler den skatten de skal, sier sjeføkonom Øystein Dørum i NHO.

Sjeføkonom Øystein Dørum i NHO.

Bransjeorganisasjonen organiserer flere av Norges største bedrifter.

– SV mener selskapsskatten ikke fungerer når store selskaper NRK har sett på betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?

– Vi har en selskapsskatt i Norge som er på linje med landene vi konkurrerer mest med, så nivået på selskapsskatten synes nokså riktig. Nå har regjeringen invitert til en diskusjon om et mulig skatteforlik, og vi er opptatt av at skattenivået bør videre ned, svarer han.

Skal revidere skattesystemet

Finansminister Jens Stoltenberg har invitert alle partiene på Stortinget til møte om en skattekommisjon.

Målet er å lage et nytt og helhetlig skatteopplegg, som skal være på plass i 2027.

Statssekretær Ellen Reitan (Ap) i Finansdepartementet skriver i en e-post til NRK at bedriftenes overskudd kan variere fra år til år. Derfor er viktig å se på de skattemessige resultatene over tid.

– Departementet har et kontinuerlig arbeid med å vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.

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🏷️ Extracted Entities (16)

Coop Norge (person) Aker Solutions (person) Marthe Hammer (person) NHO. Sjeføkonom Øystein Dørum (organization) Finansdepartementet (entity) Fremskrittspartiet (entity) Hammer SV (organization) Hvis (entity) Høyre (entity) Jens Stoltenberg (person) NHO. Bransjeorganisasjonen (organization) SV. Hun (organization) Skatteloven (entity) Statssekretær Ellen Reitan Ap (person) Storebrand (entity) Stortinget (entity)

📊 Metadata

Article Version History (2 versions)

This article has been updated since it was first fetched. Below are all versions:

Version 2 Current 2025-12-17 11:26:59

– Selskapsskatten fungerer ikke i det hele tatt

UPDATE

Author: Fredrik Kampevoll Published: 2025-12-15 18:19:59 Updated: 2025-12-15 18:22:25

📝 Summary

Mange store konsern betaler lite eller ingenting i selskapsskatt – tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.

📄 Full Content (5876 chars)

NRK har laget en quiz om hva noen av Norges største selskaper har betalt i selskapsskatt.

SVs Marthe Hammer tar utfordringen.

Hun blir overrasket.

Først gjetter hun på hva oljeleverandørselskapet Aker Solutions har betalt:

– Jeg får jo veldig lyst til å gjette 2 milliarder kroner, altså cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.

Hun gjetter og får opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.

– Det er jo nesten ikke til å tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.

I utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.

Her kan du gjette og lese hvor mye noen av Norges største selskap betalte i skatt mellom 2017 og 2024:

– Dette er et skattehull

Noen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er Aker Solutions, Storebrand og Coop Norge.

Fremførbare underskudd

Fremførbare underskudd er en skattefordel en bedrift får når den går med underskudd.
Målet med fremførbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.
Skattefordelen fungerer slik Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt. Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.
Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.
Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.
Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremførbare underskudd gir da en skattefordel på 2,2 millioner kroner. Det er dette beløpet bedriften får i form av redusert selskapsskatt.
Hvis en bedrift inngår i et konsern, kan ofte andre bedrifter i konsernet benytte de fremførbare underskuddene. Dette kan hovedsakelig gjøres gjennom konsernbidrag eller fusjoner (sammenslåinger).
Fremførbare underskudd følger med hvis en bedrift skifter eier, så lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke være hovedmotivasjonen for å kjøpe en bedrift.
Frem til 2006 varte fremførbare underskudd i ti år. I dag er det ingen tidsbegrensning.

Kilde: Skatteloven.

NRK har tidligere vist at det skattbare overskuddet til norske bedrifter gjennomgående er langt lavere enn overskuddet i regnskapene.

Hvordan er dette mulig?

Skattereglene tillater ikke å kjøpe et selskap med fremførbare underskudd hvis hovedmotivasjonen er å kutte skatteregningen.

Men NRK har tidligere i høst skrevet om hvordan over tusen selskap har byttet eier – selv om selskapene ikke hadde inntekter, egen kapital og drasset på gamle underskudd.

Handlene er fulgt av systematisk lavere skatteregning for selskapet som tok over.

NRK har også vært i kontakt med Høyre og Fremskrittspartiet, som ikke har svart på NRKs henvendelse.

– Følger lover og regler

Det er flere årsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.

Store selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.

– Norske selskaper følger norske lover og regler, og de betaler den skatten de skal, sier sjeføkonom Øystein Dørum i NHO.

Sjeføkonom Øystein Dørum i NHO.

Bransjeorganisasjonen organiserer flere av Norges største bedrifter.

– SV mener selskapsskatten ikke fungerer når store selskaper NRK har sett på betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?

Skal revidere skattesystemet

Finansminister Jens Stoltenberg har invitert alle partiene på Stortinget til møte om en skattekommisjon.

Målet er å lage et nytt og helhetlig skatteopplegg, som skal være på plass i 2027.

– Departementet har et kontinuerlig arbeid med å vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.

🖼️ Image

URL: https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQm_q9fmyMtfPbT6KbOPqdeQ.jpg

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      "title" : "– Selskapsskatten fungerer ikke i det hele tatt",
      "description" : "Mange store konsern betaler lite eller ingenting i selskapsskatt – tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.",
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   "content" : "NRK har laget en [quiz om hva noen av Norges største selskaper](http://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305) har betalt i selskapsskatt.\n\nSVs Marthe Hammer tar utfordringen.\n\nHun blir overrasket.\n\nFørst gjetter hun på hva oljeleverandørselskapet Aker Solutions har betalt:\n\n– Jeg får jo veldig lyst til å gjette 2 milliarder kroner, altså cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.\n\nHun gjetter og får opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.\n\n**– Det er jo nesten ikke til å tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.**\n\nI utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.\n\n*Her kan du gjette og lese hvor mye noen av Norges største selskap betalte i skatt mellom 2017 og 2024:*\n\n## – Dette er et skattehull\n\nNoen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er Aker Solutions, Storebrand og Coop Norge.\n\nAlle trekker frem at fremførbare underskudd har bidratt til å gjøre skatteregningen lavere enn 22 prosent av overskuddet. Fremførbare underskudd er en skattefordel der gamle underskudd kan trekkes fra skatten når selskapet går med overskudd.\n\n### Fremførbare underskudd\n\n- Fremførbare underskudd er en skattefordel en bedrift får når den går med underskudd.\n- Målet med fremførbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.\n- Skattefordelen fungerer slik Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt. Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\n- Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.\n- Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\n- Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremførbare underskudd gir da en skattefordel på 2,2 millioner kroner. Det er dette beløpet bedriften får i form av redusert selskapsskatt.\n- Hvis en bedrift inngår i et konsern, kan ofte andre bedrifter i konsernet benytte de fremførbare underskuddene. Dette kan hovedsakelig gjøres gjennom konsernbidrag eller fusjoner \\(sammenslåinger\\).\n- Fremførbare underskudd følger med hvis en bedrift skifter eier, så lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke være hovedmotivasjonen for å kjøpe en bedrift.\n- Frem til 2006 varte fremførbare underskudd i ti år. I dag er det ingen tidsbegrensning.\n\nKilde: [Skatteloven](https://lovdata.no/dokument/NL/lov/1999-03-26-14).\n\nNRK har tidligere vist at det skattbare overskuddet til norske bedrifter [gjennomgående er langt lavere enn overskuddet i regnskapene](https://www.nrk.no/norge/xl/skal-betale-22-prosent-i-skatt-_-slapp-unna-med-halvparten-1.16830014).\n\n**Hvordan er dette mulig?**\n\n– I utgangspunktet er det fornuftig at et selskap kan trekke fra tidligere tap på skatteregningen. Men fremførbare underskudd kan også fungere som et skattehull, som gjør at vi mister mange penger til fellesskapet, sier Hammer \\(SV\\).\n\nSkattereglene tillater ikke å kjøpe et selskap med fremførbare underskudd hvis hovedmotivasjonen er å kutte skatteregningen.\n\nMen NRK har tidligere i høst skrevet om hvordan over tusen selskap har byttet eier – selv om selskapene ikke hadde inntekter, egen kapital og drasset på gamle underskudd.\n\nHandlene er fulgt av [systematisk lavere skatteregning](https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460) for selskapet som tok over.\n\n– I dag kan man kjøpe et tungt konkursselskap for å slippe unna en skatteregning. Dette er et skattehull som kommer til å fortsette å bli brukt hvis vi ikke gjør noe for å tette det, sier hun.\n\nNRK har også vært i kontakt med Høyre og Fremskrittspartiet, som ikke har svart på NRKs henvendelse.\n\n## – Følger lover og regler\n\nDet er flere årsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.\n\nStore selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.\n\n– Norske selskaper følger norske lover og regler, og de betaler den skatten de skal, sier sjeføkonom Øystein Dørum i NHO.\n\nSjeføkonom Øystein Dørum i NHO.\n\nBransjeorganisasjonen organiserer flere av Norges største bedrifter.\n\n*– SV mener selskapsskatten ikke fungerer når store selskaper NRK har sett på betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?*\n\n– Vi har en selskapsskatt i Norge som er på linje med landene vi konkurrerer mest med, så nivået på selskapsskatten synes nokså riktig. Nå har regjeringen invitert til en diskusjon om et mulig skatteforlik, og vi er opptatt av at skattenivået bør videre ned, svarer han.\n\n## Skal revidere skattesystemet\n\nFinansminister Jens Stoltenberg har invitert alle partiene på Stortinget til møte om en skattekommisjon.\n\nMålet er å lage et [nytt og helhetlig skatteopplegg](https://www.nrk.no/nyheter/stoltenberg-inviterer-stortingspartiene-til-a-sette-ned-en-skattekommisjon-1.17587071), som skal være på plass i [2027](http://www.nrk.no/nyheter/stoltenberg-kaller-inn-til-mote-om-skattekommisjon-1.17606787).\n\nStatssekretær Ellen Reitan \\(Ap\\) i Finansdepartementet skriver i en e\\-post til NRK at bedriftenes overskudd kan variere fra år til år. Derfor er viktig å se på de skattemessige resultatene over tid.\n\n– Departementet har et kontinuerlig arbeid med å vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.",
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<title>– Selskapsskatten fungerer ikke i det hele tatt – NRK Norge – Oversikt over nyheter fra ulike deler av landet</title>
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<meta content="Fredrik Kampevoll" name="author">
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pb-[1.75rem] tablet:pl-5 dark:tablet:border-l-core-blue-800 tablet:border-l tablet:flex-1"><h2 class="decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!"><a class="decoration-none! border-b-none! mt-0 color-body!" data-ec-id="pp:2.6852" data-ec-name="Sport" data-ec-variant="N/A" href="/sport/">Sport</a></h2><ul class="gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2" role="list"><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6852" data-ec-name="Sportsnyheter" data-ec-variant="N/A" href="/sport/">Sportsnyheter</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.7128" data-ec-name="Livesport" data-ec-variant="N/A" href="https://resultater.nrk.no/">Livesport</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6851" data-ec-name="Sendeplan" data-ec-variant="N/A" href="/sport/sendeplan/">Sendeplan</a></li></ul><h2 class="decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase !mt-12 color-body!"><a class="decoration-none! border-b-none! !mt-12 color-body!" data-ec-id="pp:2.8030" data-ec-name="Spill" data-ec-variant="N/A" href="/spill/">Spill</a></h2><ul class="gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2" role="list"><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:1.13834273" data-ec-name="Quiz" data-ec-variant="N/A" href="/emne/quiz-1.13834273">Quiz</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:1.17105310" data-ec-name="Former (minispill)" data-ec-variant="N/A" href="/former-1.17105310">Former</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:1.17073958" data-ec-name="Tvers (minispill)" data-ec-variant="N/A" href="/tvers-1.17073958">Tvers</a></li></ul></div><div class="nrkno-header__mega-menu-category animate-nrk-header-fade px-0 pt-[1.875rem] pb-[1.75rem] tablet:pl-5 dark:tablet:border-l-core-blue-800 tablet:border-l tablet:flex-2"><h2 class="decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!"><a class="decoration-none! border-b-none! mt-0 color-body!" data-ec-id="pp:distrikt/" data-ec-name="Distrikt" data-ec-variant="N/A" href="/distrikt/">Distrikt</a></h2><ul class="gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 columns-2" role="list"><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6950" data-ec-name="Agder" data-ec-variant="N/A" href="/sorlandet/">Agder</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6954" data-ec-name="Akershus" data-ec-variant="N/A" href="/stor-oslo/">Akershus</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6974" data-ec-name="Buskerud" data-ec-variant="N/A" href="/buskerud/">Buskerud</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.7611" data-ec-name="Finnmark" data-ec-variant="N/A" href="/tromsogfinnmark/">Finnmark</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6944" data-ec-name="Innlandet" data-ec-variant="N/A" href="/innlandet/">Innlandet</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6946" data-ec-name="M&amp;oslash;re og Romsdal" data-ec-variant="N/A" href="/mr/">Møre og Romsdal</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6947" data-ec-name="Nordland" data-ec-variant="N/A" href="/nordland/">Nordland</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6954" data-ec-name="Oslo" data-ec-variant="N/A" href="/stor-oslo/">Oslo</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6948" data-ec-name="Rogaland" data-ec-variant="N/A" href="/rogaland/">Rogaland</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.7617" data-ec-name="Telemark" data-ec-variant="N/A" href="/vestfoldogtelemark/">Telemark</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.7611" data-ec-name="Troms" data-ec-variant="N/A" href="/tromsogfinnmark/">Troms</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6943" data-ec-name="Tr&amp;oslash;ndelag" data-ec-variant="N/A" href="/trondelag/">Trøndelag</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.7617" data-ec-name="Vestfold" data-ec-variant="N/A" href="/vestfoldogtelemark/">Vestfold</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.7623" data-ec-name="Vestland" data-ec-variant="N/A" href="/vestland/">Vestland</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.6953" data-ec-name="&amp;Oslash;stfold" data-ec-variant="N/A" href="/ostfold/">Østfold</a></li></ul></div><div class="nrkno-header__mega-menu-category animate-nrk-header-fade px-0 pt-[1.875rem] pb-[1.75rem] tablet:pl-5 dark:tablet:border-l-core-blue-800 tablet:border-l tablet:flex-1"><h2 class="decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!">Temasider</h2><ul class="gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2" role="list"><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="https://www.nrk.no/video/humor/" data-ec-name="NRK Humor" data-ec-variant="N/A" href="/video/humor/">NRK Humor</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.7009" data-ec-name="NRK Mat" data-ec-variant="N/A" href="/mat/">NRK Mat</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.7159" data-ec-name="NRK Skole" data-ec-variant="N/A" href="/skole/">NRK Skole</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="https://www.nrkbeta.no" data-ec-name="NRKbeta" data-ec-variant="N/A" href="https://www.nrkbeta.no/">NRKbeta</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="https://www.nrk.no/nyinorge/" data-ec-name="Ny i Norge" data-ec-variant="N/A" href="/nyinorge/">Ny i Norge</a></li></ul><h2 class="decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase !mt-12 color-body!"><a class="decoration-none! border-b-none! !mt-12 color-body!" data-ec-id="pp:2.7002" data-ec-name="Info" data-ec-variant="N/A" href="https://www.nrk.no/informasjon/">Info</a></h2><ul class="gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2" role="list"><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="https://hjelp.nrk.no" data-ec-name="Hjelp" data-ec-variant="N/A" href="https://hjelp.nrk.no/">Hjelp</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="pp:2.7002" data-ec-name="Informasjon" data-ec-variant="N/A" href="/informasjon/">Informasjon</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="https://info.nrk.no/baerekraft" data-ec-name="Bærekraft" data-ec-variant="N/A" href="https://info.nrk.no/baerekraft">Bærekraft</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!" data-ec-id="https://info.nrk.no/karriere" data-ec-name="Karriere" data-ec-variant="N/A" href="https://info.nrk.no/karriere/">Karriere</a></li></ul></div></div></div></div></nav></header></div></nrkno-header>
      
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<h1 class="title title-large article-title ">– Selskapsskatten fungerer ikke i det hele tatt</h1>
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<p>Mange store konsern betaler lite eller ingenting i selskapsskatt – tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.</p>
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<div class="responsive-img F169"><img alt="En kvinne sitter ved et bord i et rom med steinvegger og moderne interiør. Hun har på seg en hvit skjorte og ser ned på håndleddet sitt. Foran henne står en laptop, og i bakgrunnen er det blomster i en vase samt en interessant kunstvegg. En annen person kan skimte til venstre i bildet." loading="eager" sizes="(min-width:1180px) 767px, (min-width:720px) 67vw, 100vw" src="data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7" srcset="https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQSmhA_pEp8YvbT6KbOPqdeQ.jpg 80w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQC9j5fXZ1K-TbT6KbOPqdeQ.jpg 160w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ94hPZWZ7-0PbT6KbOPqdeQ.jpg 350w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQIxiZZwdU0JzbT6KbOPqdeQ.jpg 450w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ6ydWn1xb68XbT6KbOPqdeQ.jpg 650w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQDkGu8fEkiwXbT6KbOPqdeQ.jpg 1000w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQm_q9fmyMtfPbT6KbOPqdeQ.jpg 1200w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ0TZkKSeOg3_bT6KbOPqdeQ.jpg 1600w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQIarPkxyYROnbT6KbOPqdeQ.jpg 2000w" title="Foto: William Jobling / NRK"></div>
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<p class="">Marthe Hammer, finanspolitisk talsperson i SV, tar NRKs skattequiz i vandrehallen på Stortinget.</p>
<small>Foto: William Jobling / NRK</small>
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Fredrik Kampevoll
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Karoline Johannessen Litland
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<p class="article-body--updating" data-is-updating-article="false" data-last-updated="1765822945000" data-updating-text="Saken oppdateres."></p>
<p>NRK har laget en <a ec-id="pp:article:1.17065305" ec-name="quiz om hva noen av Norges største selskaper" href="http://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305">quiz om hva noen av Norges største selskaper</a> har betalt i selskapsskatt.</p>
<p>SVs Marthe Hammer tar utfordringen.</p>
<p>Hun blir overrasket.</p>
<p>Først gjetter hun på hva oljeleverandørselskapet Aker Solutions har betalt:</p>
<p>– Jeg får jo veldig lyst til å gjette 2 milliarder kroner, altså cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.</p>
<p>Hun gjetter og får opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.</p>
<p><strong>– Det er jo nesten ikke til å tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.</strong></p>
<p>I utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.</p>
<p><em>Her kan du gjette og lese hvor mye noen av Norges største selskap betalte i skatt mellom 2017 og 2024:</em></p>
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<a class="link__container link__container--with-thumbnail autonomous forward-navigation" data-ec-category="SMALL_THUMBNAIL" data-ec-id="pp:article:1.17065305" data-ec-name="Dette betalte 10 av Norges største selskaper i skatt. Fra 0 kroner til 39 milliarder." href="https://www.nrk.no/norge/dette-betalte-10-av-norges-storste-selskaper-i-skatt.-fra-0-kroner-til-39-milliarder.-1.17065305">
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<small class="kicker skin-text-700 darkmode-skin-text-300">Les også</small>
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Dette betalte 10 av Norges største selskaper i skatt. Fra 0 kroner til 39 milliarder.
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<h2>– Dette er et skattehull</h2>
<p>Noen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er <span><a ec-id="pp:article:1.17065305" ec-name="Aker Solutions, Storebrand og Coop Norge" href="https://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305">Aker Solutions, Storebrand og Coop Norge</a>.</span></p>
<p>Alle trekker frem at <span>fremførbare underskudd har bidratt til å gjøre skatteregningen lavere enn 22 prosent av overskuddet. Fremførbare underskudd er en skattefordel der gamle underskudd kan trekkes fra skatten når selskapet går med overskudd.</span></p>
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<h3 class="fact__title title" id="fact-1-17289272_title">Fremførbare underskudd</h3>
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<ul>
<li>Fremførbare underskudd er en skattefordel en bedrift får når den går med underskudd.</li>
<li>Målet med fremførbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.</li>
<li>Skattefordelen fungerer slik 
<ul>
<li>Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.</li>
<li>Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.</li>
</ul></li>
<li>Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremførbare underskudd gir da en skattefordel på 2,2 millioner kroner. Det er dette beløpet bedriften får i form av redusert selskapsskatt.</li>
<li>Hvis en bedrift inngår i et konsern, kan ofte andre bedrifter i konsernet benytte de fremførbare underskuddene. Dette kan hovedsakelig gjøres gjennom konsernbidrag eller fusjoner (sammenslåinger).</li>
<li>Fremførbare underskudd følger med hvis en bedrift skifter eier, så lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke være hovedmotivasjonen for å kjøpe en bedrift.</li>
<li>Frem til 2006 varte fremførbare underskudd i ti år. I dag er det ingen tidsbegrensning.</li>
</ul>
<p>Kilde: <a ec-id="https://lovdata.no/dokument/NL/lov/1999-03-26-14" ec-name="Skatteloven" href="https://lovdata.no/dokument/NL/lov/1999-03-26-14">Skatteloven</a>.</p>
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<p>NRK har tidligere vist at det skattbare overskuddet til norske bedrifter <a ec-id="pp:article:1.16830014" ec-name="gjennomgående er langt lavere enn overskuddet i regnskapene" href="https://www.nrk.no/norge/xl/skal-betale-22-prosent-i-skatt-_-slapp-unna-med-halvparten-1.16830014">gjennomgående er langt lavere enn overskuddet i regnskapene</a>.</p>
<p><strong><span>Hvordan er dette mulig?</span></strong></p>
<p>– I utgangspunktet er det fornuftig at et selskap kan trekke fra tidligere tap på skatteregningen. Men fremførbare underskudd kan også fungere som et skattehull, som gjør at vi mister mange penger til fellesskapet, sier Hammer (SV).</p>
<p>Skattereglene tillater ikke å kjøpe et selskap med fremførbare underskudd hvis hovedmotivasjonen er å kutte skatteregningen.</p>
<p>Men NRK har tidligere i høst skrevet om hvordan over tusen selskap har byttet eier – selv om selskapene ikke hadde inntekter, egen kapital og drasset på gamle underskudd.</p>
<p>Handlene er fulgt av <a ec-id="pp:article:1.17076460" ec-name="systematisk lavere skatteregning" href="https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460">systematisk lavere skatteregning</a> for selskapet som tok over.</p>
<p>– I dag kan man kjøpe et tungt konkursselskap for å slippe unna en skatteregning. Dette er et skattehull som kommer til å fortsette å bli brukt hvis vi ikke gjør noe for å tette det, sier hun.</p>
<p>NRK har også vært i kontakt med Høyre og Fremskrittspartiet, som ikke har svart på NRKs henvendelse.</p>
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<a class="link__container link__container--with-thumbnail autonomous forward-navigation" data-ec-category="SMALL_THUMBNAIL" data-ec-id="pp:article:1.16914590" data-ec-name="Her selger de skattekutt verdt millioner på Facebook" href="https://www.nrk.no/norge/her_selger-de_skattekutt-verdt-millioner-pa-facebook-1.16914590">
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Her selger de skattekutt verdt millioner på Facebook
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<h2>– Følger lover og regler</h2>
<p>Det er flere årsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.</p>
<p>Store selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.</p>
<p>– Norske selskaper følger norske lover og regler, og de betaler den skatten de skal, sier sjeføkonom Øystein Dørum i NHO.</p>
<div class="g100 col fc s10 sl12 sl18 sg6 sg9 image-reference image-reference--F169" id="1.15713507.b04a15b8"><!-- include: /serum/render?id=1.15713507&amp;size=10&amp;perspective=RICH&amp;alignment=CENTER&amp;caption=Sjef%C3%B8konom+%C3%98ystein+D%C3%B8rum+i+NHO.&amp;type=image&amp;aspect=F169&amp;parentSize=10 --><!-- START: /templates/image/image-rich.jsp -->
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<figcaption>
<p class="">Sjeføkonom Øystein Dørum i NHO.</p>
<small>Foto: Moment Studio / Moment Studio</small>
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<p>Bransjeorganisasjonen organiserer flere av Norges største bedrifter.</p>
<p><em>– SV mener selskapsskatten ikke fungerer når store selskaper NRK har sett på betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?</em></p>
<p>– Vi har en selskapsskatt i Norge som er på linje med landene vi konkurrerer mest med, så nivået på selskapsskatten synes nokså riktig. Nå har regjeringen invitert til en diskusjon om et mulig skatteforlik, og vi er opptatt av at skattenivået bør videre ned, svarer han.</p>
<h2>Skal revidere skattesystemet</h2>
<p><span>Finansminister Jens Stoltenberg har invitert alle partiene på Stortinget til møte om en skattekommisjon.</span></p>
<p>Målet er å lage et <a ec-id="pp:article:1.17587071" ec-name="nytt og helhetlig skatteopplegg" href="https://www.nrk.no/nyheter/stoltenberg-inviterer-stortingspartiene-til-a-sette-ned-en-skattekommisjon-1.17587071">nytt og helhetlig skatteopplegg</a>, som skal være på plass i <a ec-id="pp:article:1.17606787" ec-name="2027" href="http://www.nrk.no/nyheter/stoltenberg-kaller-inn-til-mote-om-skattekommisjon-1.17606787">2027</a>.</p>
<p>Statssekretær Ellen Reitan (Ap) i Finansdepartementet skriver i en e-post til NRK at bedriftenes overskudd kan variere fra år til år. Derfor er viktig å se på de skattemessige resultatene over tid.</p>
<p>– <span><span>Departementet har et kontinuerlig arbeid med å vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.</span></span></p>
<p><!-- include: /serum/render?id=1.17076460&amp;size=10&amp;perspective=REFERENCE&amp;alignment=AUTO&amp;prefix=&amp;variant=articlePlugSmallThumbnail&amp;showDescription=false&amp;parentSize=10 -->
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<h2 class="heading">
<small class="kicker skin-text-700 darkmode-skin-text-300">Les også</small>
<span class="skin-text-950 darkmode-skin-text-100 link-text">
NRK-kartlegging: Slik kjøpte selskaper skattekutt
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15.12.2025, kl. 19.19
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<span class="article-update-date update-date"><span class="article-dateline-annotation">Oppdatert</span>
<time class="datetime-relative dateModified" datetime="2025-12-15T19:22:25+01:00">
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text-[10px]"><svg aria-hidden="true" height="1.500em" viewbox="0 0 24 24" width="1.500em"><path clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z" fill="currentColor" fill-rule="evenodd"></path></svg></span>Delta i NRK-programmer</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a class="flex items-center hover:text-core-blue-600 decoration-none" href="https://info.nrk.no/stilling/"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" height="1.500em" viewbox="0 0 24 24" width="1.500em"><path clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z" fill="currentColor" fill-rule="evenodd"></path></svg></span>Jobb i NRK</a></li><li 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1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z" fill="currentColor" fill-rule="evenodd"></path></svg></span>Brukerstøtte</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a class="flex items-center hover:text-core-blue-600 decoration-none" href="https://info.nrk.no/tilgjengelighet/"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" height="1.500em" viewbox="0 0 24 24" width="1.500em"><path clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z" fill="currentColor" fill-rule="evenodd"></path></svg></span>Tilgjengelighet</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent 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{
   "article_id" : 37949,
   "author" : "Fredrik Kampevoll",
   "category" : "",
   "change_type" : "update",
   "content" : "NRK har laget en [quiz om hva noen av Norges største selskaper](http://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305) har betalt i selskapsskatt.\n\nSVs Marthe Hammer tar utfordringen.\n\nHun blir overrasket.\n\nFørst gjetter hun på hva oljeleverandørselskapet Aker Solutions har betalt:\n\n– Jeg får jo veldig lyst til å gjette 2 milliarder kroner, altså cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.\n\nHun gjetter og får opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.\n\n**– Det er jo nesten ikke til å tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.**\n\nI utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.\n\n*Her kan du gjette og lese hvor mye noen av Norges største selskap betalte i skatt mellom 2017 og 2024:*\n\n## – Dette er et skattehull\n\nNoen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er Aker Solutions, Storebrand og Coop Norge.\n\nAlle trekker frem at fremførbare underskudd har bidratt til å gjøre skatteregningen lavere enn 22 prosent av overskuddet. Fremførbare underskudd er en skattefordel der gamle underskudd kan trekkes fra skatten når selskapet går med overskudd.\n\n### Fremførbare underskudd\n\n- Fremførbare underskudd er en skattefordel en bedrift får når den går med underskudd.\n- Målet med fremførbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.\n- Skattefordelen fungerer slik Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt. Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\n- Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.\n- Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\n- Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremførbare underskudd gir da en skattefordel på 2,2 millioner kroner. Det er dette beløpet bedriften får i form av redusert selskapsskatt.\n- Hvis en bedrift inngår i et konsern, kan ofte andre bedrifter i konsernet benytte de fremførbare underskuddene. Dette kan hovedsakelig gjøres gjennom konsernbidrag eller fusjoner \\(sammenslåinger\\).\n- Fremførbare underskudd følger med hvis en bedrift skifter eier, så lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke være hovedmotivasjonen for å kjøpe en bedrift.\n- Frem til 2006 varte fremførbare underskudd i ti år. I dag er det ingen tidsbegrensning.\n\nKilde: [Skatteloven](https://lovdata.no/dokument/NL/lov/1999-03-26-14).\n\nNRK har tidligere vist at det skattbare overskuddet til norske bedrifter [gjennomgående er langt lavere enn overskuddet i regnskapene](https://www.nrk.no/norge/xl/skal-betale-22-prosent-i-skatt-_-slapp-unna-med-halvparten-1.16830014).\n\n**Hvordan er dette mulig?**\n\n– I utgangspunktet er det fornuftig at et selskap kan trekke fra tidligere tap på skatteregningen. Men fremførbare underskudd kan også fungere som et skattehull, som gjør at vi mister mange penger til fellesskapet, sier Hammer \\(SV\\).\n\nSkattereglene tillater ikke å kjøpe et selskap med fremførbare underskudd hvis hovedmotivasjonen er å kutte skatteregningen.\n\nMen NRK har tidligere i høst skrevet om hvordan over tusen selskap har byttet eier – selv om selskapene ikke hadde inntekter, egen kapital og drasset på gamle underskudd.\n\nHandlene er fulgt av [systematisk lavere skatteregning](https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460) for selskapet som tok over.\n\n– I dag kan man kjøpe et tungt konkursselskap for å slippe unna en skatteregning. Dette er et skattehull som kommer til å fortsette å bli brukt hvis vi ikke gjør noe for å tette det, sier hun.\n\nNRK har også vært i kontakt med Høyre og Fremskrittspartiet, som ikke har svart på NRKs henvendelse.\n\n## – Følger lover og regler\n\nDet er flere årsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.\n\nStore selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.\n\n– Norske selskaper følger norske lover og regler, og de betaler den skatten de skal, sier sjeføkonom Øystein Dørum i NHO.\n\nSjeføkonom Øystein Dørum i NHO.\n\nBransjeorganisasjonen organiserer flere av Norges største bedrifter.\n\n*– SV mener selskapsskatten ikke fungerer når store selskaper NRK har sett på betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?*\n\n– Vi har en selskapsskatt i Norge som er på linje med landene vi konkurrerer mest med, så nivået på selskapsskatten synes nokså riktig. Nå har regjeringen invitert til en diskusjon om et mulig skatteforlik, og vi er opptatt av at skattenivået bør videre ned, svarer han.\n\n## Skal revidere skattesystemet\n\nFinansminister Jens Stoltenberg har invitert alle partiene på Stortinget til møte om en skattekommisjon.\n\nMålet er å lage et [nytt og helhetlig skatteopplegg](https://www.nrk.no/nyheter/stoltenberg-inviterer-stortingspartiene-til-a-sette-ned-en-skattekommisjon-1.17587071), som skal være på plass i [2027](http://www.nrk.no/nyheter/stoltenberg-kaller-inn-til-mote-om-skattekommisjon-1.17606787).\n\nStatssekretær Ellen Reitan \\(Ap\\) i Finansdepartementet skriver i en e\\-post til NRK at bedriftenes overskudd kan variere fra år til år. Derfor er viktig å se på de skattemessige resultatene over tid.\n\n– Departementet har et kontinuerlig arbeid med å vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.",
   "created_at" : "2025-12-17 11:26:59",
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   "metadata" : "{\"schema\":{\"microdata\":{\"contentUrl\":\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwMSugzFBvYwXGPJGyk_VGkA\",\"thumbnailUrl\":\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwcs7f_KbgCHYnN02QlvN3wQ\"}},\"twitter\":{\"description\":\"Mange store konsern betaler lite eller ingenting i selskapsskatt â tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.\",\"image\":\"https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQm_q9fmyMtfPbT6KbOPqdeQ.jpg\",\"card\":\"summary\",\"title\":\"â Selskapsskatten fungerer ikke i det hele tatt\",\"site\":\"@NRKno\"},\"meta\":{\"robots\":\"index,follow\",\"msapplication-navbutton-color\":\"#eef5ff\",\"Generator\":\"Panorama\",\"description\":\"Mange store konsern betaler lite eller ingenting i selskapsskatt â tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.\",\"author\":\"Fredrik Kampevoll\",\"Revisit-after\":\"1 Days\",\"dc.date.issued\":\"2025-12-15\",\"viewport\":\"width=device-width,initial-scale=1.0\",\"apple-mobile-web-app-status-bar-style\":\"#eef5ff\",\"theme-color\":\"#eef5ff\",\"p:domain_verify\":\"ec4318a079405ca7cd9055634d626a64\",\"msapplication-tap-highlight\":\"no\"},\"raw_feed_item\":\"<item>\\r\\n      <title>â Selskapsskatten fungerer ikke i det hele tatt</title>\\r\\n      <link>https://www.nrk.no/norge/_-selskapsskatten-fungerer-ikke-i-det-hele-tatt-1.17674792</link>\\r\\n      <description>Mange store konsern betaler lite eller ingenting i selskapsskatt â tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.</description>\\r\\n      <pubDate>Mon, 15 Dec 2025 18:19:59 GMT</pubDate>\\r\\n      <guid isPermaLink=\\\"false\\\">1.17674792</guid>\\r\\n      <dc:creator>Fredrik Kampevoll</dc:creator>\\r\\n      <dc:date>2025-12-15T18:19:59Z</dc:date>\\r\\n      <media:content medium=\\\"image\\\" type=\\\"image/jpeg\\\" url=\\\"https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQm_q9fmyMtfOUz8i14QXhtw.jpg\\\">\\r\\n        <media:credit role=\\\"photographer\\\" scheme=\\\"urn:ebu\\\">William Jobling/NRK</media:credit>\\r\\n        <media:title>En kvinne sitter ved et bord i et rom med steinvegger og moderne interiÃ¸r. Hun har pÃ¥ seg en hvit skjorte og ser ned pÃ¥ hÃ¥ndleddet sitt. Foran henne stÃ¥r en laptop, og i bakgrunnen er det blomster i en vase samt en interessant kunstvegg. En annen person kan skimte til venstre i bildet.</media:title>\\r\\n      </media:content>\\r\\n    </item>\",\"image_url\":\"https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQm_q9fmyMtfPbT6KbOPqdeQ.jpg\",\"published_at\":\"2025-12-15 18:19:59\",\"source_updated_at\":\"2025-12-15 18:22:25\",\"title\":\"â Selskapsskatten fungerer ikke i det hele tatt\",\"content\":\"NRK har laget en [quiz om hva noen av Norges stÃ¸rste selskaper](http://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305) har betalt i selskapsskatt.\\n\\nSVs Marthe Hammer tar utfordringen.\\n\\nHun blir overrasket.\\n\\nFÃ¸rst gjetter hun pÃ¥ hva oljeleverandÃ¸rselskapet Aker Solutions har betalt:\\n\\nâ Jeg fÃ¥r jo veldig lyst til Ã¥ gjette 2 milliarder kroner, altsÃ¥ cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.\\n\\nHun gjetter og fÃ¥r opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.\\n\\n**â Det er jo nesten ikke til Ã¥ tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.**\\n\\nI utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.\\n\\n*Her kan du gjette og lese hvor mye noen av Norges stÃ¸rste selskap betalte i skatt mellom 2017 og 2024:*\\n\\n## â Dette er et skattehull\\n\\nNoen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er Aker Solutions, Storebrand og Coop Norge.\\n\\nAlle trekker frem at fremfÃ¸rbare underskudd har bidratt til Ã¥ gjÃ¸re skatteregningen lavere enn 22 prosent av overskuddet. FremfÃ¸rbare underskudd er en skattefordel der gamle underskudd kan trekkes fra skatten nÃ¥r selskapet gÃ¥r med overskudd.\\n\\n### FremfÃ¸rbare underskudd\\n\\n- FremfÃ¸rbare underskudd er en skattefordel en bedrift fÃ¥r nÃ¥r den gÃ¥r med underskudd.\\n- MÃ¥let med fremfÃ¸rbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.\\n- Skattefordelen fungerer slik Hvis en bedrift taper Ã©n million kroner ett Ã¥r og tjener Ã©n million neste Ã¥r, gÃ¥r den over tid i null. Da skal den ikke betale selskapsskatt. NÃ¥r et selskap med fremfÃ¸rbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\\n- Hvis en bedrift taper Ã©n million kroner ett Ã¥r og tjener Ã©n million neste Ã¥r, gÃ¥r den over tid i null. Da skal den ikke betale selskapsskatt.\\n- NÃ¥r et selskap med fremfÃ¸rbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\\n- Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremfÃ¸rbare underskudd gir da en skattefordel pÃ¥ 2,2 millioner kroner. Det er dette belÃ¸pet bedriften fÃ¥r i form av redusert selskapsskatt.\\n- Hvis en bedrift inngÃ¥r i et konsern, kan ofte andre bedrifter i konsernet benytte de fremfÃ¸rbare underskuddene. Dette kan hovedsakelig gjÃ¸res gjennom konsernbidrag eller fusjoner \\\\(sammenslÃ¥inger\\\\).\\n- FremfÃ¸rbare underskudd fÃ¸lger med hvis en bedrift skifter eier, sÃ¥ lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke vÃ¦re hovedmotivasjonen for Ã¥ kjÃ¸pe en bedrift.\\n- Frem til 2006 varte fremfÃ¸rbare underskudd i ti Ã¥r. I dag er det ingen tidsbegrensning.\\n\\nKilde: [Skatteloven](https://lovdata.no/dokument/NL/lov/1999-03-26-14).\\n\\nNRK har tidligere vist at det skattbare overskuddet til norske bedrifter [gjennomgÃ¥ende er langt lavere enn overskuddet i regnskapene](https://www.nrk.no/norge/xl/skal-betale-22-prosent-i-skatt-_-slapp-unna-med-halvparten-1.16830014).\\n\\n**Hvordan er dette mulig?**\\n\\nâ I utgangspunktet er det fornuftig at et selskap kan trekke fra tidligere tap pÃ¥ skatteregningen. Men fremfÃ¸rbare underskudd kan ogsÃ¥ fungere som et skattehull, som gjÃ¸r at vi mister mange penger til fellesskapet, sier Hammer \\\\(SV\\\\).\\n\\nSkattereglene tillater ikke Ã¥ kjÃ¸pe et selskap med fremfÃ¸rbare underskudd hvis hovedmotivasjonen er Ã¥ kutte skatteregningen.\\n\\nMen NRK har tidligere i hÃ¸st skrevet om hvordan over tusen selskap har byttet eier â selv om selskapene ikke hadde inntekter, egen kapital og drasset pÃ¥ gamle underskudd.\\n\\nHandlene er fulgt av [systematisk lavere skatteregning](https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460) for selskapet som tok over.\\n\\nâ I dag kan man kjÃ¸pe et tungt konkursselskap for Ã¥ slippe unna en skatteregning. Dette er et skattehull som kommer til Ã¥ fortsette Ã¥ bli brukt hvis vi ikke gjÃ¸r noe for Ã¥ tette det, sier hun.\\n\\nNRK har ogsÃ¥ vÃ¦rt i kontakt med HÃ¸yre og Fremskrittspartiet, som ikke har svart pÃ¥ NRKs henvendelse.\\n\\n## â FÃ¸lger lover og regler\\n\\nDet er flere Ã¥rsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.\\n\\nStore selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.\\n\\nâ Norske selskaper fÃ¸lger norske lover og regler, og de betaler den skatten de skal, sier sjefÃ¸konom Ãystein DÃ¸rum i NHO.\\n\\nSjefÃ¸konom Ãystein DÃ¸rum i NHO.\\n\\nBransjeorganisasjonen organiserer flere av Norges stÃ¸rste bedrifter.\\n\\n*â SV mener selskapsskatten ikke fungerer nÃ¥r store selskaper NRK har sett pÃ¥ betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?*\\n\\nâ Vi har en selskapsskatt i Norge som er pÃ¥ linje med landene vi konkurrerer mest med, sÃ¥ nivÃ¥et pÃ¥ selskapsskatten synes noksÃ¥ riktig. NÃ¥ har regjeringen invitert til en diskusjon om et mulig skatteforlik, og vi er opptatt av at skattenivÃ¥et bÃ¸r videre ned, svarer han.\\n\\n## Skal revidere skattesystemet\\n\\nFinansminister Jens Stoltenberg har invitert alle partiene pÃ¥ Stortinget til mÃ¸te om en skattekommisjon.\\n\\nMÃ¥let er Ã¥ lage et [nytt og helhetlig skatteopplegg](https://www.nrk.no/nyheter/stoltenberg-inviterer-stortingspartiene-til-a-sette-ned-en-skattekommisjon-1.17587071), som skal vÃ¦re pÃ¥ plass i [2027](http://www.nrk.no/nyheter/stoltenberg-kaller-inn-til-mote-om-skattekommisjon-1.17606787).\\n\\nStatssekretÃ¦r Ellen Reitan \\\\(Ap\\\\) i Finansdepartementet skriver i en e\\\\-post til NRK at bedriftenes overskudd kan variere fra Ã¥r til Ã¥r. Derfor er viktig Ã¥ se pÃ¥ de skattemessige resultatene over tid.\\n\\nâ Departementet har et kontinuerlig arbeid med Ã¥ vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.\",\"is_paywalled\":0,\"keywords\":[],\"author\":\"Fredrik Kampevoll\",\"description\":\"Mange store konsern betaler lite eller ingenting i selskapsskatt â tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.\",\"og\":{\"title\":\"â Selskapsskatten fungerer ikke i det hele tatt\",\"type\":\"article\",\"site_name\":\"NRK\",\"url\":\"https://www.nrk.no/norge/_-selskapsskatten-fungerer-ikke-i-det-hele-tatt-1.17674792\",\"description\":\"Mange store konsern betaler lite eller ingenting i selskapsskatt â tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.\",\"image:secure_url\":\"https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQm_q9fmyMtfPbT6KbOPqdeQ.jpg\",\"image\":\"https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQm_q9fmyMtfPbT6KbOPqdeQ.jpg\"}}",
   "og_title" : "– Selskapsskatten fungerer ikke i det hele tatt",
   "published_at" : "2025-12-15 18:19:59",
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class=\"w-6 h-6\" focusable=\"false\" height=\"24\" viewbox=\"0 0 24 24\" width=\"24\"><g fill-rule=\"evenodd\"><rect class=\"fill-current transition duration-150\" height=\"2\" width=\"20\" x=\"2\" y=\"4\"></rect><rect class=\"fill-current transition duration-100\" height=\"2\" width=\"20\" x=\"2\" y=\"11\"></rect><rect class=\"fill-current transition duration-150\" height=\"2\" width=\"20\" x=\"2\" y=\"18\"></rect></g></svg></button><nav aria-labelledby=\"nrkno-menu-button\" class=\"nrkno-header__nav order-3 bg-inherit w-full z-[2] flex lt-tablet:hidden tablet:inline tablet:static tablet:align-top lt-tablet:flex-col lt-tablet:absolute lt-tablet:top-[100%]\" data-ec-list=\"nrkno-meny\" data-ec-name=\"nrkno-header\"><div class=\"nrkno-header__nav-inner-wrapper bg-core-blue-900 text-core-blue-50 text-[0.9rem] h-10 leading-10 overflow-x-auto text-center tablet:absolute tablet:left-0 tablet:top-0 tablet:w-full\"><ul class=\"nrkno-header__apps-list flex min-w-[20rem] py-0 justify-around list-none items-center tablet:max-w-[40rem] m-auto tablet:!m-auto\" role=\"list\"><li class=\"nrkno-header__apps-list-item inline-block my-0 mx-[0.3125rem]\" role=\"listitem\"><a class=\"nrkno-header__apps-link block font-extralight no-underline text-current min-w-[44px] tablet:px-4 hover:underline -outline-offset-4\" data-ec-id=\"https://tv.nrk.no/\" data-ec-name=\"NRK TV\" data-ec-variant=\"N/A\" href=\"https://tv.nrk.no/\">NRK TV</a></li><li class=\"nrkno-header__apps-list-item inline-block my-0 mx-[0.3125rem]\" role=\"listitem\"><a class=\"nrkno-header__apps-link block font-extralight no-underline text-current min-w-[44px] tablet:px-4 hover:underline -outline-offset-4\" data-ec-id=\"https://radio.nrk.no/\" data-ec-name=\"NRK Radio\" data-ec-variant=\"N/A\" href=\"https://radio.nrk.no/\">NRK Radio</a></li><li class=\"nrkno-header__apps-list-item inline-block my-0 mx-[0.3125rem]\" role=\"listitem\"><a class=\"nrkno-header__apps-link block font-extralight no-underline text-current 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p-0\" role=\"list\"><li class=\"nrkno-header__promoted-categories-list-item inline my-0 mx-1\" role=\"listitem\"><a class=\"nrkno-header__promoted-categories-link rounded-[3px] text-current inline-block font-600 leading-normal py-[0.375rem] px-[0.75rem] no-underline hover:opacity-70 transition-all\" data-ec-id=\"pp:2.6892\" data-ec-name=\"Nyheter\" data-ec-variant=\"N/A\" href=\"/nyheter/\">Nyheter</a></li><li class=\"nrkno-header__promoted-categories-list-item inline my-0 mx-1\" role=\"listitem\"><a class=\"nrkno-header__promoted-categories-link rounded-[3px] text-current inline-block font-600 leading-normal py-[0.375rem] px-[0.75rem] no-underline hover:opacity-70 transition-all\" data-ec-id=\"pp:2.6852\" data-ec-name=\"Sport\" data-ec-variant=\"N/A\" href=\"/sport/\">Sport</a></li><li class=\"nrkno-header__promoted-categories-list-item inline my-0 mx-1\" role=\"listitem\"><a class=\"nrkno-header__promoted-categories-link rounded-[3px] text-current inline-block font-600 leading-normal py-[0.375rem] px-[0.75rem] no-underline hover:opacity-70 transition-all\" data-ec-id=\"pp:2.7015\" data-ec-name=\"Kultur\" data-ec-variant=\"N/A\" href=\"/kultur/\">Kultur</a></li><li class=\"nrkno-header__promoted-categories-list-item inline my-0 mx-1\" role=\"listitem\"><a class=\"nrkno-header__promoted-categories-link rounded-[3px] text-current inline-block font-600 leading-normal py-[0.375rem] px-[0.75rem] no-underline hover:opacity-70 transition-all\" data-ec-id=\"https://www.nrk.no/video/humor/\" data-ec-name=\"Humor\" data-ec-variant=\"N/A\" href=\"/video/humor/\">Humor</a></li><li class=\"nrkno-header__promoted-categories-list-item inline my-0 mx-1\" role=\"listitem\"><a class=\"nrkno-header__promoted-categories-link rounded-[3px] text-current inline-block font-600 leading-normal py-[0.375rem] px-[0.75rem] no-underline hover:opacity-70 transition-all\" data-ec-id=\"pp:distrikt/\" data-ec-name=\"Distrikt\" data-ec-variant=\"N/A\" href=\"/distrikt/\">Distrikt</a></li></ul><button aria-controls=\"nrkno-header__mega\" aria-expanded=\"false\" class=\"nrkno-header__mega-menu-expand-button tablet:inline-flex lt-tablet:hidden font-600 text-current cursor-pointer leading-normal ml-1 py-[0.375rem] px-[0.75rem] align-baseline hover:opacity-70 transition-all\" id=\"nrkno-header-megamenu-btn\">Mer<span class=\"text-[0.6rem] ml-1.5 self-center\"><svg aria-hidden=\"true\" class=\"transform fill-current pointer-events-none align-middle\" focusable=\"false\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path d=\"M4 10.88l8 5.6 8-5.6V9l-8 5.6L4 9v1.88z\" fill=\"currentColor\"></path></svg><span></span></span></button><div aria-labelledby=\"nrkno-header-megamenu-btn\" class=\"nrkno-header__mega-menu dark:bg-core-blue-900 dark:text-core-blue-50 animate-nrk-header-fade tablet:shadow-sm leading-normal overflow-hidden tablet:absolute left-0 w-full z-2 order-2 bg-white text-core-blue-950 dark:bg-core-blue-950 tablet:hidden lt-tablet:block\" id=\"nrkno-header__mega\"><div class=\"nrkno-header__mega-menu-outer-wrapper bg-inherit clear-both text-inherit [display:table] m-auto max-w-[1190px] w-full px-4 tablet:px-5\"><div class=\"nrkno-header__mega-menu-inner-wrapper lt-tablet:inline tablet:flex tablet:-ml-5\"><div class=\"nrkno-header__mega-menu-category animate-nrk-header-fade px-0 pt-[1.875rem] pb-[1.75rem] tablet:pl-5 dark:tablet:border-l-core-blue-800 lt-tablet:border-t dark:lt-tablet:border-t-transparent tablet:flex-2\"><h2 class=\"decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!\"><a class=\"decoration-none! border-b-none! mt-0 color-body!\" data-ec-id=\"pp:2.6892\" data-ec-name=\"Nyheter\" data-ec-variant=\"N/A\" href=\"/nyheter/\">Nyheter</a></h2><ul class=\"gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 columns-2\" role=\"list\"><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6892\" data-ec-name=\"Nyhetssenter\" data-ec-variant=\"N/A\" href=\"/nyheter/\">Nyhetssenter</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7008\" data-ec-name=\"Norge\" data-ec-variant=\"N/A\" href=\"/norge/\">Norge</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7029\" data-ec-name=\"Urix\" data-ec-variant=\"N/A\" href=\"/urix/\">Urix</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7880\" data-ec-name=\"Debatten\" data-ec-variant=\"N/A\" href=\"/debatten/\">Debatten</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7015\" data-ec-name=\"Kultur\" data-ec-variant=\"N/A\" href=\"/kultur/\">Kultur</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7017\" data-ec-name=\"Nyttig\" data-ec-variant=\"N/A\" href=\"/nyttig/\">Nyttig</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7016\" data-ec-name=\"Viten\" data-ec-variant=\"N/A\" href=\"/viten/\">Viten</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6837\" data-ec-name=\"Dokumentar\" data-ec-variant=\"N/A\" href=\"/dokumentar/\">Dokumentar</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6831\" data-ec-name=\"Ytring\" data-ec-variant=\"N/A\" href=\"/ytring/\">Ytring</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7375\" data-ec-name=\"NRK Sápmi\" data-ec-variant=\"N/A\" href=\"/sapmi/\">NRK Sápmi</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7427\" data-ec-name=\"NRK Kvensk\" data-ec-variant=\"N/A\" href=\"/kvensk/\">NRK Kvensk</a></li></ul></div><div class=\"nrkno-header__mega-menu-category animate-nrk-header-fade px-0 pt-[1.875rem] pb-[1.75rem] tablet:pl-5 dark:tablet:border-l-core-blue-800 tablet:border-l tablet:flex-1\"><h2 class=\"decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!\"><a class=\"decoration-none! border-b-none! mt-0 color-body!\" data-ec-id=\"pp:2.6852\" data-ec-name=\"Sport\" data-ec-variant=\"N/A\" href=\"/sport/\">Sport</a></h2><ul class=\"gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2\" role=\"list\"><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6852\" data-ec-name=\"Sportsnyheter\" data-ec-variant=\"N/A\" href=\"/sport/\">Sportsnyheter</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7128\" data-ec-name=\"Livesport\" data-ec-variant=\"N/A\" href=\"https://resultater.nrk.no/\">Livesport</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6851\" data-ec-name=\"Sendeplan\" data-ec-variant=\"N/A\" href=\"/sport/sendeplan/\">Sendeplan</a></li></ul><h2 class=\"decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase !mt-12 color-body!\"><a class=\"decoration-none! border-b-none! !mt-12 color-body!\" data-ec-id=\"pp:2.8030\" data-ec-name=\"Spill\" data-ec-variant=\"N/A\" href=\"/spill/\">Spill</a></h2><ul class=\"gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2\" role=\"list\"><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:1.13834273\" data-ec-name=\"Quiz\" data-ec-variant=\"N/A\" href=\"/emne/quiz-1.13834273\">Quiz</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:1.17105310\" data-ec-name=\"Former (minispill)\" data-ec-variant=\"N/A\" href=\"/former-1.17105310\">Former</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:1.17073958\" data-ec-name=\"Tvers (minispill)\" data-ec-variant=\"N/A\" href=\"/tvers-1.17073958\">Tvers</a></li></ul></div><div class=\"nrkno-header__mega-menu-category animate-nrk-header-fade px-0 pt-[1.875rem] pb-[1.75rem] tablet:pl-5 dark:tablet:border-l-core-blue-800 tablet:border-l tablet:flex-2\"><h2 class=\"decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!\"><a class=\"decoration-none! border-b-none! mt-0 color-body!\" data-ec-id=\"pp:distrikt/\" data-ec-name=\"Distrikt\" data-ec-variant=\"N/A\" href=\"/distrikt/\">Distrikt</a></h2><ul class=\"gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 columns-2\" role=\"list\"><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6950\" data-ec-name=\"Agder\" data-ec-variant=\"N/A\" href=\"/sorlandet/\">Agder</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6954\" data-ec-name=\"Akershus\" data-ec-variant=\"N/A\" href=\"/stor-oslo/\">Akershus</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6974\" data-ec-name=\"Buskerud\" data-ec-variant=\"N/A\" href=\"/buskerud/\">Buskerud</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7611\" data-ec-name=\"Finnmark\" data-ec-variant=\"N/A\" href=\"/tromsogfinnmark/\">Finnmark</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6944\" data-ec-name=\"Innlandet\" data-ec-variant=\"N/A\" href=\"/innlandet/\">Innlandet</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6946\" data-ec-name=\"M&amp;oslash;re og Romsdal\" data-ec-variant=\"N/A\" href=\"/mr/\">Møre og Romsdal</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6947\" data-ec-name=\"Nordland\" data-ec-variant=\"N/A\" href=\"/nordland/\">Nordland</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6954\" data-ec-name=\"Oslo\" data-ec-variant=\"N/A\" href=\"/stor-oslo/\">Oslo</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6948\" data-ec-name=\"Rogaland\" data-ec-variant=\"N/A\" href=\"/rogaland/\">Rogaland</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7617\" data-ec-name=\"Telemark\" data-ec-variant=\"N/A\" href=\"/vestfoldogtelemark/\">Telemark</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7611\" data-ec-name=\"Troms\" data-ec-variant=\"N/A\" href=\"/tromsogfinnmark/\">Troms</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6943\" data-ec-name=\"Tr&amp;oslash;ndelag\" data-ec-variant=\"N/A\" href=\"/trondelag/\">Trøndelag</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7617\" data-ec-name=\"Vestfold\" data-ec-variant=\"N/A\" href=\"/vestfoldogtelemark/\">Vestfold</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7623\" data-ec-name=\"Vestland\" data-ec-variant=\"N/A\" href=\"/vestland/\">Vestland</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.6953\" data-ec-name=\"&amp;Oslash;stfold\" data-ec-variant=\"N/A\" href=\"/ostfold/\">Østfold</a></li></ul></div><div class=\"nrkno-header__mega-menu-category animate-nrk-header-fade px-0 pt-[1.875rem] pb-[1.75rem] tablet:pl-5 dark:tablet:border-l-core-blue-800 tablet:border-l tablet:flex-1\"><h2 class=\"decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!\">Temasider</h2><ul class=\"gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2\" role=\"list\"><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"https://www.nrk.no/video/humor/\" data-ec-name=\"NRK Humor\" data-ec-variant=\"N/A\" href=\"/video/humor/\">NRK Humor</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7009\" data-ec-name=\"NRK Mat\" data-ec-variant=\"N/A\" href=\"/mat/\">NRK Mat</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7159\" data-ec-name=\"NRK Skole\" data-ec-variant=\"N/A\" href=\"/skole/\">NRK Skole</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"https://www.nrkbeta.no\" data-ec-name=\"NRKbeta\" data-ec-variant=\"N/A\" href=\"https://www.nrkbeta.no/\">NRKbeta</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"https://www.nrk.no/nyinorge/\" data-ec-name=\"Ny i Norge\" data-ec-variant=\"N/A\" href=\"/nyinorge/\">Ny i Norge</a></li></ul><h2 class=\"decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase !mt-12 color-body!\"><a class=\"decoration-none! border-b-none! !mt-12 color-body!\" data-ec-id=\"pp:2.7002\" data-ec-name=\"Info\" data-ec-variant=\"N/A\" href=\"https://www.nrk.no/informasjon/\">Info</a></h2><ul class=\"gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2\" role=\"list\"><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"https://hjelp.nrk.no\" data-ec-name=\"Hjelp\" data-ec-variant=\"N/A\" href=\"https://hjelp.nrk.no/\">Hjelp</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"pp:2.7002\" data-ec-name=\"Informasjon\" data-ec-variant=\"N/A\" href=\"/informasjon/\">Informasjon</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"https://info.nrk.no/baerekraft\" data-ec-name=\"Bærekraft\" data-ec-variant=\"N/A\" href=\"https://info.nrk.no/baerekraft\">Bærekraft</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\" data-ec-id=\"https://info.nrk.no/karriere\" data-ec-name=\"Karriere\" data-ec-variant=\"N/A\" href=\"https://info.nrk.no/karriere/\">Karriere</a></li></ul></div></div></div></div></nav></header></div></nrkno-header>\n      \n      </div><div class=\"g100 col fc sAUTO group-reference\"><div class=\"group widget rich menu-bar cf container-widget\"><div class=\"g100 col fc s18 sg6 sg9 sg12 group-reference\"><div class=\"group widget rich cf container-widget\"><div class=\"g100 col fl s18 sg6 sg9 sg12 menu-reference\"><!-- include: /serum/render?id=1.11101807&amp;size=18&amp;perspective=RICH&amp;alignment=LEFT -->\n<nav class=\"menu widget rich\">\n<h2 class=\"menu__title skin-text\">\n<a class=\"skin-border\" href=\".\">Norge</a>\n</h2>\n<div aria-hidden=\"true\" class=\"menu__scroller menu__scroller--prev skin-border\">\n<svg aria-hidden=\"true\" class=\"icon\" role=\"presentation\">\n<use xlink:href=\"#nrk-chevron-right\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"></use>\n</svg>\n</div>\n<div aria-hidden=\"true\" class=\"menu__scroller menu__scroller--next skin-border\">\n<svg aria-hidden=\"true\" class=\"icon\" role=\"presentation\">\n<use xlink:href=\"#nrk-chevron-right\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"></use>\n</svg>\n</div>\n<ul class=\"menu__list\" id=\"mitfMYB9b7TB-Twt0kA85JEg\">\n<li class=\"menu__item\">\n<a class=\"menu__link skin-border-hover\" data-id=\"2.6892\" href=\"https://www.nrk.no/nyheter/\">\nSiste nytt\n</a>\n</li>\n<li class=\"menu__item\">\n<a class=\"menu__link skin-border-hover\" data-id=\"2.6837\" href=\"https://www.nrk.no/dokumentar/\">\nDokumentar\n</a>\n</li>\n<li class=\"menu__item\">\n<a class=\"menu__link skin-border-hover\" data-id=\"2.7058\" href=\"https://www.nrk.no/klima/\">\nKlima\n</a>\n</li>\n<li class=\"menu__item\">\n<a class=\"menu__link skin-border-hover\" data-id=\"2.6831\" href=\"https://www.nrk.no/ytring/\">\nNRK Ytring\n</a>\n</li>\n</ul>\n</nav>\n\n</div></div></div></div></div><div class=\"g100 col fc s18 sg6 sg9 sg12 group-reference\"><div class=\"group widget rich cf container-widget\"><div class=\"g100 col fc s18 sg6 sg9 sg12 surrogate-reference\"><!-- include: /serum/render?id=1.7592607&amp;secondary=1.17674792&amp;size=18&amp;perspective=RICH&amp;alignment=CENTER&amp;scope=ARTICLE --><!-- START: /templates/surrogate/surrogate.jsp -->\n<div class=\"surrogate widget rich container-widget\" data-id=\"1.17674792\">\n<div class=\"g100 col fln s18 sg6 sg9 sg12 article-reference\">\n<!-- include: /serum/render?id=1.17674792&amp;size=18&amp;perspective=RICH&amp;alignment=AUTO&amp;showDescription=false&amp;classes=+surrogate-content --><!-- START: /templates/article/article-rich.jsp -->\n<article class=\"article widget rich surrogate-content container-widget cf js-initialize \" data-id=\"1.17674792\" role=\"main\">\n<div class=\"spacer g5 col fl s1 sl6 sl9 sl12 sl18\"></div>\n<div data-ec-list=\"article_lead\" data-ec-name=\"ingress\">\n<div class=\"g94 col fl s17 sl18 sg6 sg9 sg12 container-widget\">\n<header class=\"container-widget-content article-header\">\n<h1 class=\"title title-large article-title \">– Selskapsskatten fungerer ikke i det hele tatt</h1>\n<div class=\"text-body text-body-sans-serif article-lead\">\n<p>Mange store konsern betaler lite eller ingenting i selskapsskatt – tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.</p>\n</div>\n</header>\n<div class=\"g70 col fl s12 sl18 sg6 sg9 article-lead-media \">\n<!-- include: /serum/render?id=1.17648961&amp;size=12&amp;perspective=RICH&amp;alignment=CENTER&amp;caption=Marthe+Hammer%2C+finanspolitisk+talsperson+i+SV%2C+tar+NRKs+skattequiz+i+vandrehallen+p%C3%A5+Stortinget.&amp;type=image&amp;aspect=F169 --><!-- START: /templates/image/image-rich.jsp -->\n<figure class=\"image widget rich\">\n<div class=\"responsive-img F169\"><img alt=\"En kvinne sitter ved et bord i et rom med steinvegger og moderne interiør. Hun har på seg en hvit skjorte og ser ned på håndleddet sitt. Foran henne står en laptop, og i bakgrunnen er det blomster i en vase samt en interessant kunstvegg. En annen person kan skimte til venstre i bildet.\" loading=\"eager\" sizes=\"(min-width:1180px) 767px, (min-width:720px) 67vw, 100vw\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" srcset=\"https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQSmhA_pEp8YvbT6KbOPqdeQ.jpg 80w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQC9j5fXZ1K-TbT6KbOPqdeQ.jpg 160w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ94hPZWZ7-0PbT6KbOPqdeQ.jpg 350w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQIxiZZwdU0JzbT6KbOPqdeQ.jpg 450w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ6ydWn1xb68XbT6KbOPqdeQ.jpg 650w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQDkGu8fEkiwXbT6KbOPqdeQ.jpg 1000w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQm_q9fmyMtfPbT6KbOPqdeQ.jpg 1200w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ0TZkKSeOg3_bT6KbOPqdeQ.jpg 1600w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQIarPkxyYROnbT6KbOPqdeQ.jpg 2000w\" title=\"Foto: William Jobling / NRK\"></div>\n<figcaption>\n<p class=\"\">Marthe Hammer, finanspolitisk talsperson i SV, tar NRKs skattequiz i vandrehallen på Stortinget.</p>\n<small>Foto: William Jobling / NRK</small>\n</figcaption>\n</figure>\n<!-- END: /templates/image/image-rich.jsp -->\n\n</div>\n<div class=\"article-header-sidebar g22 col fl s4 sl6 sl9 sl12 sl18\" role=\"contentinfo\">\n<div class=\"container-widget-content authors authors--expandable\">\n<!-- include: /serum/render?id=18.23981&amp;size=18&amp;perspective=BRIEF&amp;alignment=AUTO&amp;role=Journalist --><!-- START: /templates/author/author-brief.jsp -->\n<div class=\"author widget brief\">\n<div class=\"author__image\">\n<!-- include: /serum/render?id=1.14831717&amp;size=1&amp;perspective=LEAN&amp;alignment=AUTO&amp;type=image&amp;aspect=F11&amp;title= --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean\">\n<div class=\"responsive-img F11\"><img alt=\"\" loading=\"eager\" sizes=\"(min-width:1180px) 64px, (min-width:720px) 6vw, 50vw\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" srcset=\"https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QQIJAC_Oq7sPy_E5kOOQdPw.jpg 80w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QV_K5GCgM1wTy_E5kOOQdPw.jpg 160w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QI7vzWVI8CX_y_E5kOOQdPw.jpg 350w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QLrEvKSufQvvy_E5kOOQdPw.jpg 450w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QInV1SCEZm8Dy_E5kOOQdPw.jpg 650w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0Q0sS5oBc2AX7y_E5kOOQdPw.jpg 1000w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QzfnzJnKQQ2by_E5kOOQdPw.jpg 1200w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QgDgzXFHChszy_E5kOOQdPw.jpg 1600w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QJOUewBOqyhXy_E5kOOQdPw.jpg 2000w\" title=\"Foto: NRK ASSV / NRK ASSV\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n</div>\n<div class=\"author__body\">\n<a class=\"author__name\" href=\"https://www.nrk.no/forfatter/fredrik-kampevoll-18.23981\" title=\"Gå til personens side\">\nFredrik Kampevoll\n<span class=\"sr-only\">\n<span> – Journalist</span>\n</span>\n</a>\n<span aria-hidden=\"true\" class=\"author__role\">Journalist</span>\n</div>\n</div>\n<!-- END: /templates/author/author-brief.jsp -->\n\n<!-- include: /serum/render?id=18.26464&amp;size=18&amp;perspective=BRIEF&amp;alignment=AUTO&amp;role=Journalist --><!-- START: /templates/author/author-brief.jsp -->\n<div class=\"author widget brief\">\n<div class=\"author__image\">\n<!-- include: /serum/render?id=1.16965502&amp;size=1&amp;perspective=LEAN&amp;alignment=AUTO&amp;type=image&amp;aspect=F11&amp;title= --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean\">\n<div class=\"responsive-img F11\"><img alt=\"\" loading=\"eager\" sizes=\"(min-width:1180px) 64px, (min-width:720px) 6vw, 50vw\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" srcset=\"https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvwnvSXUot2jmwP9wughJlA6A.jpg 80w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvw2AcmnQtyBHIP9wughJlA6A.jpg 160w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvw-s0-pXS3KokP9wughJlA6A.jpg 350w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvw95yKQSXNGB0P9wughJlA6A.jpg 450w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvwkG7jkZK74sUP9wughJlA6A.jpg 650w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvwoZ5eZd2x2YIP9wughJlA6A.jpg 1000w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvwOvJAGq-QeU4P9wughJlA6A.jpg 1200w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvwE7wMPRHJUfkP9wughJlA6A.jpg 1600w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvw3P_exQq7K10P9wughJlA6A.jpg 2000w\" title=\"Foto: Hanna Johre / NRK\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n</div>\n<div class=\"author__body\">\n<a class=\"author__name\" href=\"https://www.nrk.no/forfatter/karoline-johannessen-litland-18.26464\" title=\"Gå til personens side\">\nKaroline Johannessen Litland\n<span class=\"sr-only\">\n<span> – Journalist</span>\n</span>\n</a>\n<span aria-hidden=\"true\" class=\"author__role\">Journalist</span>\n</div>\n</div>\n<!-- END: /templates/author/author-brief.jsp -->\n\n</div>\n<div class=\"article-dateline article-dateline-header container-widget-content\">\n<span class=\"article-publish-date publish-date publish-date-with-update-date\">\n<span class=\"article-dateline-annotation\">Publisert</span>\n<time class=\"datetime-absolute datePublished\" datetime=\"2025-12-15T19:19:59+01:00\">\n15.12.2025, kl. 19.19\n</time>\n</span>\n<span class=\"article-update-date update-date\"><span class=\"article-dateline-annotation\">Oppdatert</span>\n<time class=\"datetime-relative dateModified\" datetime=\"2025-12-15T19:22:25+01:00\">\n15.12.2025, kl. 19.22\n</time></span>\n</div>\n<div class=\"g11 col fl s2 sl6 sl9 sl12 sl18\">\n<div class=\"favorite-button-placeholder__metadata\"></div>\n<div class=\"container-widget-content\">\n<aside class=\"article-metadata--mobile\">\n<div class=\"article-dateline article-dateline--mobile\">\n<span class=\"article-publish-date publish-date publish-date-with-update-date\">\n<span class=\"article-dateline-annotation\">Publisert</span>\n<time class=\"datetime-absolute datePublished\" datetime=\"2025-12-15T19:19:59+01:00\">\n15.12.2025, kl. 19.19\n</time>\n</span>\n<span class=\"article-update-date update-date\"><span class=\"article-dateline-annotation\">Oppdatert</span>\n<time class=\"datetime-relative dateModified\" datetime=\"2025-12-15T19:22:25+01:00\">\n15.12.2025, kl. 19.22\n</time></span>\n</div>\n</aside>\n</div>\n</div>\n</div>\n</div>\n</div>\n<div class=\"g11 col fl s2 sl6 sl9 sl12 sl18\">\n<div class=\"container-widget-content favorite-button-placeholder__sidebar\"></div>\n</div>\n<div class=\"g55 col fl s10 sl12 sl18 sg6 sg9\">\n<div class=\"article-body lp_articlebody text-body text-body-sans-serif container-widget-content nostack cf\" data-ec-list=\"article_body\" data-ec-name=\"brødtekst\" data-main-content>\n<p class=\"article-body--updating\" data-is-updating-article=\"false\" data-last-updated=\"1765822945000\" data-updating-text=\"Saken oppdateres.\"></p>\n<p>NRK har laget en <a ec-id=\"pp:article:1.17065305\" ec-name=\"quiz om hva noen av Norges største selskaper\" href=\"http://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305\">quiz om hva noen av Norges største selskaper</a> har betalt i selskapsskatt.</p>\n<p>SVs Marthe Hammer tar utfordringen.</p>\n<p>Hun blir overrasket.</p>\n<p>Først gjetter hun på hva oljeleverandørselskapet Aker Solutions har betalt:</p>\n<p>– Jeg får jo veldig lyst til å gjette 2 milliarder kroner, altså cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.</p>\n<p>Hun gjetter og får opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.</p>\n<p><strong>– Det er jo nesten ikke til å tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.</strong></p>\n<p>I utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.</p>\n<p><em>Her kan du gjette og lese hvor mye noen av Norges største selskap betalte i skatt mellom 2017 og 2024:</em></p>\n<p><!-- include: /serum/render?id=1.17065305&amp;size=10&amp;perspective=REFERENCE&amp;alignment=AUTO&amp;prefix=&amp;variant=articlePlugSmallThumbnail&amp;showDescription=false&amp;parentSize=10 -->\n<!-- Reference Autonomous -->\n</p><div class=\"article widget reference plug\" data-nosnippet>\n<a class=\"link__container link__container--with-thumbnail autonomous forward-navigation\" data-ec-category=\"SMALL_THUMBNAIL\" data-ec-id=\"pp:article:1.17065305\" data-ec-name=\"Dette betalte 10 av Norges største selskaper i skatt. Fra 0 kroner til 39 milliarder.\" href=\"https://www.nrk.no/norge/dette-betalte-10-av-norges-storste-selskaper-i-skatt.-fra-0-kroner-til-39-milliarder.-1.17065305\">\n<div class=\"heading__container skin-background-50 skin-text-950 darkmode-skin-background-900 darkmode-skin-text-100\">\n<h2 class=\"heading\">\n<small class=\"kicker skin-text-700 darkmode-skin-text-300\">Les også</small>\n<span class=\"skin-text-950 darkmode-skin-text-100 link-text\">\nDette betalte 10 av Norges største selskaper i skatt. Fra 0 kroner til 39 milliarder.\n</span>\n</h2>\n<svg class=\"thumbnail-overlay skin-text-50 darkmode-skin-text-900\" fill=\"none\" height=\"101\" viewbox=\"0 0 38 101\" xmlns=\"http://www.w3.org/2000/svg\">\n<path d=\"M7.22551e-05 0C4.75007 0 8.93923 1.515 12.5677 4.545C16.1962 7.575 18.4722 11.4467 19.3958 16.16L38 101H7.22551e-05V0Z\" fill=\"currentColor\"></path>\n</svg>\n</div>\n<div class=\"thumbnail-container\">\n<!-- include: /serum/render?id=1.17595164&amp;size=10&amp;perspective=LEAN&amp;alignment=AUTO&amp;caption=Reitan-familien+kontrollerer+dagligvarekjeden+Rema+1000.+Fra+venstre%3A+Ole+Robert+Reitan%2C+Odd+Reitan+og+Magnus+Reitan.+Bildet+ble+under+%C3%A5pningen+av+Nye+Hjorten+Teater+i+Trondheim+i+fjor.+&amp;type=image&amp;aspect=F169&amp;classes=plug-image+lazy-load --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image lazy-load\">\n<div class=\"responsive-img F169\"><img alt=\"En gruppe mennesker som står sammen\" loading=\"lazy\" sizes=\"(min-width:1180px) 639px, (min-width:720px) 56vw, 100vw\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" srcset=\"https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQFhAS81MwRVpa3wJO_UnXag.jpg 80w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQRZoIg4dQGYta3wJO_UnXag.jpg 160w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQOOu-MAiuWqha3wJO_UnXag.jpg 350w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQf9ydUudCU0Na3wJO_UnXag.jpg 450w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQX-LkGYs0SU1a3wJO_UnXag.jpg 650w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQjSmcexUM3OVa3wJO_UnXag.jpg 1000w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQdSujwjaju0Ja3wJO_UnXag.jpg 1200w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQB-IoDLCJhaVa3wJO_UnXag.jpg 1600w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQOEvBpm91Dl5a3wJO_UnXag.jpg 2000w\" title=\"Foto: Jan Langhaug / NTB\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n</div>\n</a>\n</div>\n<!-- // Reference Autonomous -->\n\n<h2>– Dette er et skattehull</h2>\n<p>Noen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er <span><a ec-id=\"pp:article:1.17065305\" ec-name=\"Aker Solutions, Storebrand og Coop Norge\" href=\"https://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305\">Aker Solutions, Storebrand og Coop Norge</a>.</span></p>\n<p>Alle trekker frem at <span>fremførbare underskudd har bidratt til å gjøre skatteregningen lavere enn 22 prosent av overskuddet. Fremførbare underskudd er en skattefordel der gamle underskudd kan trekkes fra skatten når selskapet går med overskudd.</span></p>\n<div class=\"g100 col fc s10 sl12 sl18 sg6 sg9 fact-reference\" id=\"1.17289272.e3ec3462\"><!-- include: /serum/render?id=1.17289272&amp;size=10&amp;perspective=BRIEF&amp;alignment=CENTER&amp;variant=minimized&amp;parentSize=10 -->\n<aside aria-labelledby=\"fact-1-17289272_title\" class=\" fact widget brief skin-background-50 darkmode-skin-background-900 skin-text-950 skin-anchor-child-700 skin-anchor-child-800--hover darkmode-skin-text-50 darkmode-skin-anchor-child-200 darkmode-skin-anchor-child-300--hover \" data-ec-category=\"fact-minimized\" data-ec-id=\"pp:article:1.17289272\" data-ec-name=\"Fremførbare underskudd\" data-id=\"1.17289272\" id=\"fact-1-17289272\" role=\"complementary\">\n<h3 class=\"fact__title title\" id=\"fact-1-17289272_title\">Fremførbare underskudd</h3>\n<button class=\"fact__expand\" data-factid=\"fact-1-17289272\" data-k5a-pos=\"faktaboks\">\n<div class=\"skin-background-100 skin-text-800 darkmode-skin-background-800 darkmode-skin-text-100\">\n<span class=\"show-more-button-text\"></span>\n</div>\n</button>\n<div aria-hidden=\"true\" class=\"fact__body text-body skin-text-950 skin-anchor-child-700 skin-anchor-child-800--hover darkmode-skin-text-50 darkmode-skin-anchor-child-200 darkmode-skin-anchor-child-300--hover \">\n<ul>\n<li>Fremførbare underskudd er en skattefordel en bedrift får når den går med underskudd.</li>\n<li>Målet med fremførbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.</li>\n<li>Skattefordelen fungerer slik \n<ul>\n<li>Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.</li>\n<li>Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.</li>\n</ul></li>\n<li>Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremførbare underskudd gir da en skattefordel på 2,2 millioner kroner. Det er dette beløpet bedriften får i form av redusert selskapsskatt.</li>\n<li>Hvis en bedrift inngår i et konsern, kan ofte andre bedrifter i konsernet benytte de fremførbare underskuddene. Dette kan hovedsakelig gjøres gjennom konsernbidrag eller fusjoner (sammenslåinger).</li>\n<li>Fremførbare underskudd følger med hvis en bedrift skifter eier, så lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke være hovedmotivasjonen for å kjøpe en bedrift.</li>\n<li>Frem til 2006 varte fremførbare underskudd i ti år. I dag er det ingen tidsbegrensning.</li>\n</ul>\n<p>Kilde: <a ec-id=\"https://lovdata.no/dokument/NL/lov/1999-03-26-14\" ec-name=\"Skatteloven\" href=\"https://lovdata.no/dokument/NL/lov/1999-03-26-14\">Skatteloven</a>.</p>\n</div>\n</aside>\n</div>\n<p>NRK har tidligere vist at det skattbare overskuddet til norske bedrifter <a ec-id=\"pp:article:1.16830014\" ec-name=\"gjennomgående er langt lavere enn overskuddet i regnskapene\" href=\"https://www.nrk.no/norge/xl/skal-betale-22-prosent-i-skatt-_-slapp-unna-med-halvparten-1.16830014\">gjennomgående er langt lavere enn overskuddet i regnskapene</a>.</p>\n<p><strong><span>Hvordan er dette mulig?</span></strong></p>\n<p>– I utgangspunktet er det fornuftig at et selskap kan trekke fra tidligere tap på skatteregningen. Men fremførbare underskudd kan også fungere som et skattehull, som gjør at vi mister mange penger til fellesskapet, sier Hammer (SV).</p>\n<p>Skattereglene tillater ikke å kjøpe et selskap med fremførbare underskudd hvis hovedmotivasjonen er å kutte skatteregningen.</p>\n<p>Men NRK har tidligere i høst skrevet om hvordan over tusen selskap har byttet eier – selv om selskapene ikke hadde inntekter, egen kapital og drasset på gamle underskudd.</p>\n<p>Handlene er fulgt av <a ec-id=\"pp:article:1.17076460\" ec-name=\"systematisk lavere skatteregning\" href=\"https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460\">systematisk lavere skatteregning</a> for selskapet som tok over.</p>\n<p>– I dag kan man kjøpe et tungt konkursselskap for å slippe unna en skatteregning. Dette er et skattehull som kommer til å fortsette å bli brukt hvis vi ikke gjør noe for å tette det, sier hun.</p>\n<p>NRK har også vært i kontakt med Høyre og Fremskrittspartiet, som ikke har svart på NRKs henvendelse.</p>\n<p><!-- include: /serum/render?id=1.16914590&amp;size=10&amp;perspective=REFERENCE&amp;alignment=AUTO&amp;prefix=&amp;variant=articlePlugSmallThumbnail&amp;showDescription=false&amp;parentSize=10 -->\n<!-- Reference Autonomous -->\n</p><div class=\"article widget reference plug\" data-nosnippet>\n<a class=\"link__container link__container--with-thumbnail autonomous forward-navigation\" data-ec-category=\"SMALL_THUMBNAIL\" data-ec-id=\"pp:article:1.16914590\" data-ec-name=\"Her selger de skattekutt verdt millioner på Facebook\" href=\"https://www.nrk.no/norge/her_selger-de_skattekutt-verdt-millioner-pa-facebook-1.16914590\">\n<div class=\"heading__container skin-background-50 skin-text-950 darkmode-skin-background-900 darkmode-skin-text-100\">\n<h2 class=\"heading\">\n<small class=\"kicker skin-text-700 darkmode-skin-text-300\">Les også</small>\n<span class=\"skin-text-950 darkmode-skin-text-100 link-text\">\nHer selger de skattekutt verdt millioner på Facebook\n</span>\n</h2>\n<svg class=\"thumbnail-overlay skin-text-50 darkmode-skin-text-900\" fill=\"none\" height=\"101\" viewbox=\"0 0 38 101\" xmlns=\"http://www.w3.org/2000/svg\">\n<path d=\"M7.22551e-05 0C4.75007 0 8.93923 1.515 12.5677 4.545C16.1962 7.575 18.4722 11.4467 19.3958 16.16L38 101H7.22551e-05V0Z\" fill=\"currentColor\"></path>\n</svg>\n</div>\n<div class=\"thumbnail-container\">\n<!-- include: /serum/render?id=1.17094835&amp;size=10&amp;perspective=LEAN&amp;alignment=AUTO&amp;caption=P%C3%A5+Facebook+kj%C3%B8pes+og+selges+selskaper+med+fremf%C3%B8rbare+underskudd.+&amp;type=image&amp;aspect=F169&amp;classes=plug-image+lazy-load --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image lazy-load\">\n<div class=\"responsive-img F169\"><img alt=\"Facebook og skatt\" loading=\"lazy\" sizes=\"(min-width:1180px) 639px, (min-width:720px) 56vw, 100vw\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" srcset=\"https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYgnW5zPYWD4eQzut5B29kWjw.jpg 80w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYgcc9TV7gWVGUzut5B29kWjw.jpg 160w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYgklsaK1YCz0ozut5B29kWjw.jpg 350w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYgbora6Bs060kzut5B29kWjw.jpg 450w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYg8pyGIfMcz6szut5B29kWjw.jpg 650w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYg7TTLF4ou_5Yzut5B29kWjw.jpg 1000w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYga3ytgwpMhQEzut5B29kWjw.jpg 1200w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYghi3DPwvH9zUzut5B29kWjw.jpg 1600w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYgEY_iJ4Vdz7ozut5B29kWjw.jpg 2000w\" title=\"Illustrasjon: Marco Vaglieri / NRK\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n</div>\n</a>\n</div>\n<!-- // Reference Autonomous -->\n\n<h2>– Følger lover og regler</h2>\n<p>Det er flere årsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.</p>\n<p>Store selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.</p>\n<p>– Norske selskaper følger norske lover og regler, og de betaler den skatten de skal, sier sjeføkonom Øystein Dørum i NHO.</p>\n<div class=\"g100 col fc s10 sl12 sl18 sg6 sg9 image-reference image-reference--F169\" id=\"1.15713507.b04a15b8\"><!-- include: /serum/render?id=1.15713507&amp;size=10&amp;perspective=RICH&amp;alignment=CENTER&amp;caption=Sjef%C3%B8konom+%C3%98ystein+D%C3%B8rum+i+NHO.&amp;type=image&amp;aspect=F169&amp;parentSize=10 --><!-- START: /templates/image/image-rich.jsp -->\n<figure class=\"image widget rich\">\n<div class=\"responsive-img F169\"><img alt=\"NHO-ØKONOM: Dørum tror ikke på prisvekst ut av kontroll.\" loading=\"eager\" sizes=\"(min-width:1180px) 639px, (min-width:720px) 56vw, 100vw\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" srcset=\"https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgeWN1G620u4G5QuXEyvVFXw.jpg 80w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXg1uNT21JDseC5QuXEyvVFXw.jpg 160w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgPZwV2U6HtKu5QuXEyvVFXw.jpg 350w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgclmSf226CrK5QuXEyvVFXw.jpg 450w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgDrTH1c04inK5QuXEyvVFXw.jpg 650w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgcc_toXdAx1C5QuXEyvVFXw.jpg 1000w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgJrV9uS3dhNy5QuXEyvVFXw.jpg 1200w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgEQgjFunEmb65QuXEyvVFXw.jpg 1600w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXg0VYM_2wVLLq5QuXEyvVFXw.jpg 2000w\" title=\"Foto: Moment Studio / Moment Studio\"></div>\n<figcaption>\n<p class=\"\">Sjeføkonom Øystein Dørum i NHO.</p>\n<small>Foto: Moment Studio / Moment Studio</small>\n</figcaption>\n</figure>\n<!-- END: /templates/image/image-rich.jsp -->\n</div>\n<p>Bransjeorganisasjonen organiserer flere av Norges største bedrifter.</p>\n<p><em>– SV mener selskapsskatten ikke fungerer når store selskaper NRK har sett på betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?</em></p>\n<p>– Vi har en selskapsskatt i Norge som er på linje med landene vi konkurrerer mest med, så nivået på selskapsskatten synes nokså riktig. Nå har regjeringen invitert til en diskusjon om et mulig skatteforlik, og vi er opptatt av at skattenivået bør videre ned, svarer han.</p>\n<h2>Skal revidere skattesystemet</h2>\n<p><span>Finansminister Jens Stoltenberg har invitert alle partiene på Stortinget til møte om en skattekommisjon.</span></p>\n<p>Målet er å lage et <a ec-id=\"pp:article:1.17587071\" ec-name=\"nytt og helhetlig skatteopplegg\" href=\"https://www.nrk.no/nyheter/stoltenberg-inviterer-stortingspartiene-til-a-sette-ned-en-skattekommisjon-1.17587071\">nytt og helhetlig skatteopplegg</a>, som skal være på plass i <a ec-id=\"pp:article:1.17606787\" ec-name=\"2027\" href=\"http://www.nrk.no/nyheter/stoltenberg-kaller-inn-til-mote-om-skattekommisjon-1.17606787\">2027</a>.</p>\n<p>Statssekretær Ellen Reitan (Ap) i Finansdepartementet skriver i en e-post til NRK at bedriftenes overskudd kan variere fra år til år. Derfor er viktig å se på de skattemessige resultatene over tid.</p>\n<p>– <span><span>Departementet har et kontinuerlig arbeid med å vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.</span></span></p>\n<p><!-- include: /serum/render?id=1.17076460&amp;size=10&amp;perspective=REFERENCE&amp;alignment=AUTO&amp;prefix=&amp;variant=articlePlugSmallThumbnail&amp;showDescription=false&amp;parentSize=10 -->\n<!-- Reference Autonomous -->\n</p><div class=\"article widget reference plug\" data-nosnippet>\n<a class=\"link__container link__container--with-thumbnail autonomous forward-navigation\" data-ec-category=\"SMALL_THUMBNAIL\" data-ec-id=\"pp:article:1.17076460\" data-ec-name=\"NRK-kartlegging: Slik kjøpte selskaper skattekutt\" href=\"https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460\">\n<div class=\"heading__container skin-background-50 skin-text-950 darkmode-skin-background-900 darkmode-skin-text-100\">\n<h2 class=\"heading\">\n<small class=\"kicker skin-text-700 darkmode-skin-text-300\">Les også</small>\n<span class=\"skin-text-950 darkmode-skin-text-100 link-text\">\nNRK-kartlegging: Slik kjøpte selskaper skattekutt\n</span>\n</h2>\n<svg class=\"thumbnail-overlay skin-text-50 darkmode-skin-text-900\" fill=\"none\" height=\"101\" viewbox=\"0 0 38 101\" xmlns=\"http://www.w3.org/2000/svg\">\n<path d=\"M7.22551e-05 0C4.75007 0 8.93923 1.515 12.5677 4.545C16.1962 7.575 18.4722 11.4467 19.3958 16.16L38 101H7.22551e-05V0Z\" fill=\"currentColor\"></path>\n</svg>\n</div>\n<div class=\"thumbnail-container\">\n<!-- include: /serum/render?id=1.17001605&amp;size=10&amp;perspective=LEAN&amp;alignment=AUTO&amp;caption=HOTELLKONGE%3A+Petter+Stordalens+hotell-konsern+har+v%C3%A6rt+i+flere+rettssaker+om+kj%C3%B8p+med+skattefordeler.+&amp;type=image&amp;aspect=F169&amp;classes=plug-image+lazy-load --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image lazy-load\">\n<div class=\"responsive-img F169\"><img alt=\"Petter Stordalen under Arendalsuka\" loading=\"lazy\" sizes=\"(min-width:1180px) 639px, (min-width:720px) 56vw, 100vw\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" srcset=\"https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAGR4eOa06uBpIsx04VrCcxA.jpg 80w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAipbU_ZmBDJ9Isx04VrCcxA.jpg 160w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAZxFsxMwqn2hIsx04VrCcxA.jpg 350w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAoVDVJVhI0L1Isx04VrCcxA.jpg 450w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAp00MoE0azzpIsx04VrCcxA.jpg 650w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAetDpJE3b5URIsx04VrCcxA.jpg 1000w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAPX6yAnYq-nlIsx04VrCcxA.jpg 1200w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAyZAykcZtRQtIsx04VrCcxA.jpg 1600w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAKV2-N-RM5Y9Isx04VrCcxA.jpg 2000w\" title=\"Foto: William Jobling / NRK\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n</div>\n</a>\n</div>\n<!-- // Reference Autonomous -->\n\n</div>\n<div class=\"article-dateline article-footer container-widget-content cf\">\n<span class=\"article-publish-date publish-date publish-date-with-update-date\">\n<span class=\"article-dateline-annotation\">Publisert</span>\n<time class=\"datetime-absolute datePublished\" datetime=\"2025-12-15T19:19:59+01:00\">\n15.12.2025, kl. 19.19\n</time>\n</span>\n<span class=\"article-update-date update-date\"><span class=\"article-dateline-annotation\">Oppdatert</span>\n<time class=\"datetime-relative dateModified\" datetime=\"2025-12-15T19:22:25+01:00\">\n15.12.2025, kl. 19.22\n</time></span>\n</div>\n</div>\n<!-- include: /serum/render?id=panorama.singleton.favorittmarkering&amp;size=18&amp;perspective=RICH&amp;alignment=AUTO -->\n    <div class=\"min-side\" data-state-id=\"lkm86szskh\" data-static-host=\"https://static.nrk.no/publisering/min-side\"><link href=\"https://static.nrk.no/publisering/min-side/static/0-c2ddc9339a70fac9c76d.css\" rel=\"stylesheet\" type=\"text/css\"><link href=\"https://static.nrk.no/publisering/min-side/static/saveButton-62d288e344506c232def.css\" rel=\"stylesheet\" type=\"text/css\"></div>\n  \n<aside class=\"g27 col fl s5 sl6 sl9 sl12 sl18 article-reference article-sidebar lp_related\">\n</aside>\n</article>\n\n\n</div>\n</div>\n</div><div class=\"g100 col fc s18 sg6 sg9 sg12 remoterenderedcontent-reference\"><!-- include: /serum/render?id=1.13390103&amp;size=18&amp;perspective=RICH&amp;alignment=CENTER&amp;scope=ARTICLE -->\n    \n      <link href=\"https://static.nrk.no/publisering/kurator-visning/assets/elglobo-65542443.css\" rel=\"stylesheet\">\n    \n    <div class=\"elglobo lp_relatedglobal\" data-k5a-pos=\"relatedglobal\">\n      <div class=\"elglobo__title-wrapper\">\n        <h3 class=\"nrk-floor__content__title widget-title skin-border\">NRK anbefaler</h3>\n      </div>\n      <section class=\"kur-house__main\" data-generated-time=\"2025-12-17T09:45:52.115Z\" data-published-time=\"2025-10-16T08:12:53.042Z\" data-version-id=\"4849058\" id=\"kurator_main\">\n    \n    <section class=\"kur-floor kur-floor--mix kur-floor--normal\">\n      <div class=\"kur-floor__content lp_flow\" data-ec-brand=\"kur:1\" data-ec-list=\"nrkno_elglobo\">\n         \n    <div class=\"kur-room-wrapper kur-room--size-50 kur-room--xl tracklp\" data-testid=\"kur-room-id-1262278\">\n      \n    <div class=\"kur-room kur-room--light kur-room-darkroom-text--default kur-room--variant-medium kur-room--variant-mobile-medium kur-room--artwork-on-top kur-room--artwork-on-top-desktop kur-room--magazine kur-room--has-artwork\" data-ec-category=\"size-50\" data-ec-entity-id=\"1262278\" data-ec-id=\"pp:article:1.17685683\" data-ec-name=\"– Blir bare større og større\" data-ec-position=\"1\" lang=\"no\">\n       <a href=\"https://www.nrk.no/ostfold/husnumrene-blir-storre-og-storre-_-aldri-for-har-vi-trengt-dem-mindre---1.17685683\">\n    \n    <div class=\"kur-room__artwork\">\n      \n      <figure aria-hidden=\"true\" class=\"kur-image\">\n        <meta content=\"https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igHICApkZke9usZUY-VgtUaA\" itemprop=\"contentUrl\">\n        <meta content=\"https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igNLd7CMtOKPEpOB8Ll5RJjQ\" itemprop=\"thumbnailUrl\">\n        <meta itemprop=\"name\">\n        \n    <picture>\n      <source data-srcset=\"https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igNLd7CMtOKPEpOB8Ll5RJjQ 80w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igbWG164r5M2gpOB8Ll5RJjQ 160w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_iglyqRrpwXUN0pOB8Ll5RJjQ 350w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igPFQU0B9wt58pOB8Ll5RJjQ 450w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igfBGHF01EFRspOB8Ll5RJjQ 650w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igCWWUb3GAc6wpOB8Ll5RJjQ 1000w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igG3RkicosQrQpOB8Ll5RJjQ 1200w\" media=\"(max-width: 719px)\" sizes=\"(min-width: 1140px) 570px, (min-width: 720px) 50vw, 100vw\" srcset=\"https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igNLd7CMtOKPEpOB8Ll5RJjQ 80w\">\n      <img alt=\"\" class=\"lazyload\" data-srcset=\"https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igHICApkZke9usZUY-VgtUaA 80w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igEdRN5s8VWhisZUY-VgtUaA 160w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_ig2gmaVOEwikmsZUY-VgtUaA 350w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igkzJeo_B4Of-sZUY-VgtUaA 450w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igewtkj01GYsKsZUY-VgtUaA 650w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_ignMugroU4OHusZUY-VgtUaA 1000w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igOB1_F25Rp8msZUY-VgtUaA 1200w\" sizes=\"(min-width: 1140px) 570px, (min-width: 720px) 50vw, 100vw\" src=\"https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igHICApkZke9usZUY-VgtUaA\" srcset=\"https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igHICApkZke9usZUY-VgtUaA 80w\" title=\"\">\n    </picture>\n  \n        \n    <noscript>\n      <picture>\n        <source media=\"(min-width: 720px)\" sizes=\"(min-width: 1140px) 570px, (min-width: 720px) 50vw, 100vw\" srcset=\"https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igHICApkZke9usZUY-VgtUaA 80w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igEdRN5s8VWhisZUY-VgtUaA 160w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_ig2gmaVOEwikmsZUY-VgtUaA 350w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igkzJeo_B4Of-sZUY-VgtUaA 450w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igewtkj01GYsKsZUY-VgtUaA 650w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_ignMugroU4OHusZUY-VgtUaA 1000w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igOB1_F25Rp8msZUY-VgtUaA 1200w\">\n        <img sizes=\"(min-width: 1140px) 570px, (min-width: 720px) 50vw, 100vw\" src=\"https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igNLd7CMtOKPEpOB8Ll5RJjQ\" srcset=\"https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igNLd7CMtOKPEpOB8Ll5RJjQ 80w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igbWG164r5M2gpOB8Ll5RJjQ 160w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_iglyqRrpwXUN0pOB8Ll5RJjQ 350w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igPFQU0B9wt58pOB8Ll5RJjQ 450w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igfBGHF01EFRspOB8Ll5RJjQ 650w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igCWWUb3GAc6wpOB8Ll5RJjQ 1000w, https://gfx.nrk.no/ZTpjBkxft_yxPmoiUsx_igG3RkicosQrQpOB8Ll5RJjQ 1200w\" title=\"\">\n      </picture>\n    </noscript>\n  \n      </figure>\n    \n      \n    </div>\n  \n    <div class=\"kur-room__content\">\n       \n        <h2 class=\"kur-room__title kur-room__title--4\">\n      <span>\n         <small>Hustrend tar av:</small>  <span class=\"kur-nowrap\">– </span>Blir bare større og større\n      </span>\n    </h2>\n      \n       \n      \n    </div>\n  </a> \n      \n    </div>\n  \n    </div>\n  \n    <div class=\"kur-room-wrapper kur-room--size-50 kur-room--standard tracklp\" data-testid=\"kur-room-id-1262279\">\n      \n    <div class=\"kur-room kur-room--light kur-room-darkroom-text--default kur-room--variant-medium kur-room--variant-mobile-medium kur-room--artwork-on-top kur-room--artwork-on-top-desktop kur-room--has-artwork\" data-ec-category=\"size-50\" data-ec-entity-id=\"1262279\" data-ec-id=\"pp:article:1.17692593\" data-ec-name=\"– Ville ha gjort det igjen\" data-ec-position=\"2\" lang=\"no\">\n       <a href=\"https://www.nrk.no/urix/ahmed-etter-bondi-beach-skytingen_---ville-gjort-det-igjen-1.17692593\">\n    \n    <div class=\"kur-room__artwork\">\n      \n      <figure aria-hidden=\"true\" class=\"kur-image\">\n        <meta content=\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwMSugzFBvYwXGPJGyk_VGkA\" itemprop=\"contentUrl\">\n        <meta content=\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwcs7f_KbgCHYnN02QlvN3wQ\" itemprop=\"thumbnailUrl\">\n        <meta itemprop=\"name\">\n        \n    <picture>\n      <source data-srcset=\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwcs7f_KbgCHYnN02QlvN3wQ 80w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwAW1mtzps8wonN02QlvN3wQ 160w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJw1ITMPnxShL0nN02QlvN3wQ 350w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJw2GSuVFCMwZ8nN02QlvN3wQ 450w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJw8cbbSYsSY5QnN02QlvN3wQ 650w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwzBacMWqx1tQnN02QlvN3wQ 1000w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwQ_NTXdgwTUInN02QlvN3wQ 1200w\" media=\"(max-width: 719px)\" sizes=\"(min-width: 1140px) 570px, (min-width: 720px) 50vw, 100vw\" srcset=\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwcs7f_KbgCHYnN02QlvN3wQ 80w\">\n      <img alt=\"\" class=\"lazyload\" data-srcset=\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwMSugzFBvYwXGPJGyk_VGkA 80w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwpL59afsF-DvGPJGyk_VGkA 160w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwRZl4z-FvcInGPJGyk_VGkA 350w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwzSPeakdkTzPGPJGyk_VGkA 450w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJw7WTtScVrA1TGPJGyk_VGkA 650w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwC_cRrpyc_rPGPJGyk_VGkA 1000w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwA6qGDhFFfbzGPJGyk_VGkA 1200w\" sizes=\"(min-width: 1140px) 570px, (min-width: 720px) 50vw, 100vw\" src=\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwMSugzFBvYwXGPJGyk_VGkA\" srcset=\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwMSugzFBvYwXGPJGyk_VGkA 80w\" title=\"\">\n    </picture>\n  \n        \n    <noscript>\n      <picture>\n        <source media=\"(min-width: 720px)\" sizes=\"(min-width: 1140px) 570px, (min-width: 720px) 50vw, 100vw\" srcset=\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwMSugzFBvYwXGPJGyk_VGkA 80w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwpL59afsF-DvGPJGyk_VGkA 160w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwRZl4z-FvcInGPJGyk_VGkA 350w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwzSPeakdkTzPGPJGyk_VGkA 450w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJw7WTtScVrA1TGPJGyk_VGkA 650w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwC_cRrpyc_rPGPJGyk_VGkA 1000w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwA6qGDhFFfbzGPJGyk_VGkA 1200w\">\n        <img sizes=\"(min-width: 1140px) 570px, (min-width: 720px) 50vw, 100vw\" src=\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwcs7f_KbgCHYnN02QlvN3wQ\" srcset=\"https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwcs7f_KbgCHYnN02QlvN3wQ 80w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwAW1mtzps8wonN02QlvN3wQ 160w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJw1ITMPnxShL0nN02QlvN3wQ 350w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJw2GSuVFCMwZ8nN02QlvN3wQ 450w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJw8cbbSYsSY5QnN02QlvN3wQ 650w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwzBacMWqx1tQnN02QlvN3wQ 1000w, https://gfx.nrk.no/JaFo48Uh03-AeWH1J9EOJwQ_NTXdgwTUInN02QlvN3wQ 1200w\" title=\"\">\n      </picture>\n    </noscript>\n  \n      </figure>\n    \n      \n    </div>\n  \n    <div class=\"kur-room__content\">\n       \n        <h2 class=\"kur-room__title kur-room__title--2\">\n      <span>\n         <small>Ahmed etter Bondi Beach-skytinga:</small>  <span class=\"kur-nowrap\">– </span>Ville ha gjort det igjen\n      </span>\n    </h2>\n      \n       \n      \n    </div>\n  </a> \n      \n    </div>\n  \n    </div>\n  \n      </div>\n    </section>\n  \n  </section>\n    </div>\n    \n        \n      \n  </div></div></div><div class=\"g100 col fc s18 sg6 sg9 sg12 group-reference\"><div class=\"group widget rich cf container-widget\"><div class=\"g50 col fl s9 sl12 sl18 sg6 group-reference\"><div class=\"group widget rich cf container-widget\"><div class=\"g100 col fl s9 sl12 sl18 sg6 flow-reference\"><!-- include: /serum/render?id=1.11001879&amp;secondary=1.17674792&amp;size=9&amp;perspective=RICH&amp;alignment=LEFT&amp;head=AKTUELT+N%C3%85&amp;arrangement.offset=0&amp;arrangement.startoffset=0&amp;arrangement.quantity=1&amp;arrangement.repetition=PATTERN&amp;arrangement.view%5B0%5D.perspective=BRIEF&amp;arrangement.view%5B0%5D.size=9&amp;arrangement.view%5B0%5D.alignment=LEFT&amp;paged=OFF -->\n<div class=\"flow widget rich container-widget js-initialize cf\" data-id=\"1.11001879\" data-relation-limit=\"1\">\n<div class=\"container-widget-content\">\n<h3 class=\"widget-title skin-border\"><span>AKTUELT NÅ</span></h3>\n</div>\n<div class=\"cf flow-content container-widget lp_flow relations\" data-ec-list=\"pp:article:1.11001879\" data-ec-name=\"nrkno_flow\"><div class=\"g100 col fl s9 sl12 sl18 sg6 compilation-reference relation flow-relation\" data-id=\"1.12193804\" data-reference-id=\"1.11001879.body20920\"><!-- include: /serum/render?id=1.12193804&amp;size=9&amp;perspective=BRIEF&amp;alignment=LEFT&amp;quantity=40 -->\n<div class=\"compilation widget brief plug cf js-initialize lp_compilation\" data-id=\"1.12193804\" data-perspective=\"BRIEF\">\n<a class=\"autonomous\" data-id=\"1.12193804\" href=\"https://www.nrk.no/nyheter/klima-og-miljo-1.12193804\" title=\"Klima og miljø\">\n<div class=\"compilation-media\">\n<!-- include: /serum/render?id=1.17672302&amp;size=9&amp;perspective=RICH&amp;alignment=AUTO&amp;type=image&amp;aspect=UNKNOWN&amp;classes=plug-image --><!-- START: /templates/image/image-rich.jsp -->\n<figure class=\"image widget rich plug-image\">\n<div class=\"responsive-img F169\"><img alt=\"Person under et palmeblad i regnskogen\" loading=\"eager\" sizes=\"(min-width:1180px) 575px, (min-width:720px) 50vw, 100vw\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" srcset=\"https://gfx.nrk.no/X8NPGlExmyco94Hg1j5JWQm5T3E1auR5JKWnMPVrigVw.jpg 80w, https://gfx.nrk.no/X8NPGlExmyco94Hg1j5JWQ1QE1sUJBPWtKWnMPVrigVw.jpg 160w, https://gfx.nrk.no/X8NPGlExmyco94Hg1j5JWQGAtxUOT1AgRKWnMPVrigVw.jpg 350w, https://gfx.nrk.no/X8NPGlExmyco94Hg1j5JWQB8ECeUjx_-NKWnMPVrigVw.jpg 450w, https://gfx.nrk.no/X8NPGlExmyco94Hg1j5JWQgf3lVy8uTOtKWnMPVrigVw.jpg 650w, https://gfx.nrk.no/X8NPGlExmyco94Hg1j5JWQIgyt61lv1PZKWnMPVrigVw.jpg 1000w, https://gfx.nrk.no/X8NPGlExmyco94Hg1j5JWQeGZ2GrplVAdKWnMPVrigVw.jpg 1200w, https://gfx.nrk.no/X8NPGlExmyco94Hg1j5JWQhsnlMunfj7dKWnMPVrigVw.jpg 1600w, https://gfx.nrk.no/X8NPGlExmyco94Hg1j5JWQMgqySMDi-oJKWnMPVrigVw.jpg 2000w\" title=\"Foto: YASUYOSHI CHIBA / AFP / NTB\"></div>\n<figcaption>\n<small>Foto: YASUYOSHI CHIBA / AFP / NTB</small>\n</figcaption>\n</figure>\n<!-- END: /templates/image/image-rich.jsp -->\n\n<div class=\"status-line\">\n<div class=\"status-line-top skin-background\"></div>\n<div class=\"status-line-bottom\"></div>\n</div>\n</div>\n<div class=\"plug-teaser skin-border\">\n<h2 class=\"title\">Nytt kart skal stimulere til meir «gjerrig arealpolitikk»</h2>\n<span class=\"compilation-circle\"></span>\n<span class=\"compilation-link\">Klima og miljø</span>\n<footer class=\"plug-footer\">\n<div class=\"plug-metadata plug-metadata-footer\">\n<span class=\"plug-metadata-icon skin-plug-icon\">\nFølg saken\n</span>\n</div>\n</footer>\n</div>\n</a>\n</div>\n\n</div></div>\n</div>\n</div></div></div><div class=\"g50 col fr s9 sl12 sl18 sg6 group-reference\"><div class=\"group widget rich lp_newsroomglobo cf container-widget\"><div class=\"g100 col fr s9 sl12 sl18 sg6 flow-reference\"><!-- include: /serum/render?id=1.12990296&amp;secondary=1.17674792&amp;size=9&amp;perspective=RICH&amp;alignment=RIGHT&amp;head=SISTE+NYTT&amp;arrangement.offset=0&amp;arrangement.startoffset=0&amp;arrangement.quantity=10&amp;arrangement.repetition=PATTERN&amp;arrangement.view%5B0%5D.perspective=BRIEF&amp;arrangement.view%5B0%5D.size=AUTO&amp;arrangement.view%5B0%5D.alignment=RIGHT&amp;paged=OFF -->\n<div class=\"flow widget rich container-widget js-initialize cf\" data-id=\"1.12990296\" data-relation-limit=\"10\">\n<div class=\"container-widget-content\">\n<h3 class=\"widget-title skin-border\"><span>SISTE NYTT</span></h3>\n</div>\n<div class=\"cf flow-content container-widget lp_flow relations flow-content__empty\" data-ec-list=\"pp:article:1.12990296\" data-ec-name=\"nrkno_flow\"></div>\n</div>\n</div><div class=\"g100 col fr s9 sl12 sl18 sg6 stream-reference\"><!-- include: /serum/render?id=1.11001867&amp;size=9&amp;perspective=LEAN&amp;alignment=RIGHT&amp;quantity=15 -->\n<section class=\"stream widget lean cf js-initialize js-realtime\" data-id=\"1.11001867\" data-permalink=\"\" data-relation-limit=\"15\" data-relation-perspective=\"REFERENCE\">\n<header class=\"stream-header\">\n<h3 class=\"stream-title\"><time aria-live=\"off\"> </time>Siste meldinger\n</h3></header>\n<ul aria-live=\"polite\" class=\"stream-lean-content relations\">\n<li class=\"stream-item relation\" data-id=\"1.17696356\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696356.1.17696356\" id=\"1.17696356.1.17696356\">\n<!-- include: /serum/render?id=1.17696356&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696356\" href=\"https://www.nrk.no/nyheter/mann-domt-for-a-selge-kroppsdeler-fra-harvard-likhus-1.17696356\">\n<time class=\"bulletin-publication-time\">\n10:40\n</time>\nMann dømt for å selge kroppsdeler fra Harvard-likhus\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696350\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696350.1.17696350\" id=\"1.17696350.1.17696350\">\n<!-- include: /serum/render?id=1.17696350&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696350\" href=\"https://www.nrk.no/nyheter/parkeringsselskap-far-medhald-i-fakturagebyr-sak-1.17696350\">\n<time class=\"bulletin-publication-time\">\n10:34\n</time>\nParkeringsselskap får medhald i fakturagebyr-sak\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696330\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696330.1.17696330\" id=\"1.17696330.1.17696330\">\n<!-- include: /serum/render?id=1.17696330&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696330\" href=\"https://www.nrk.no/nyheter/england_-15-aring-siktet-for-drap-pa-9-ar-gammel-jente-1.17696330\">\n<time class=\"bulletin-publication-time\">\n10:22\n</time>\nEngland: 15-åring siktet for drap på 9 år gammel jente\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696305\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696305.1.17696305\" id=\"1.17696305.1.17696305\">\n<!-- include: /serum/render?id=1.17696305&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696305\" href=\"https://www.nrk.no/mr/kvinne-fra-romsdal-svindla-_-no-er-ein-person-tiltalt-1.17696305\">\n<time class=\"bulletin-publication-time\">\n10:04\n</time>\nKvinne frå Romsdal svindla – no er ein person tiltalt\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696224\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696224.1.17696224\" id=\"1.17696224.1.17696224\">\n<!-- include: /serum/render?id=1.17696224&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696224\" href=\"https://www.nrk.no/rogaland/sokndal-forbereder-seg-pa-mer-nedbor-1.17696224\">\n<time class=\"bulletin-publication-time\">\n09:39\n</time>\nSokndal forbereder seg på mer nedbør\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696138\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696138.1.17696138\" id=\"1.17696138.1.17696138\">\n<!-- include: /serum/render?id=1.17696138&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696138\" href=\"https://www.nrk.no/nyheter/_jo-nesbos-harry-hole_-har-fatt-premieredato-1.17696138\">\n<time class=\"bulletin-publication-time\">\n09:34\n</time>\n«Jo Nesbøs Harry Hole» har fått premieredato\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696141\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696141.1.17696141\" id=\"1.17696141.1.17696141\">\n<!-- include: /serum/render?id=1.17696141&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696141\" href=\"https://www.nrk.no/stor-oslo/siktede-etter-storo-skytingen-sier-at-han-handlet-pa-impuls-1.17696141\">\n<time class=\"bulletin-publication-time\">\n09:33\n</time>\nSiktede etter Storo-skytingen sier at han handlet på impuls\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696165\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696165.1.17696165\" id=\"1.17696165.1.17696165\">\n<!-- include: /serum/render?id=1.17696165&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696165\" href=\"https://www.nrk.no/stor-oslo/skjerpet-straff-etter-frogner-drapet-_-vurderer-a-anke-1.17696165\">\n<time class=\"bulletin-publication-time\">\n09:10\n</time>\nSkjerpet straff etter Frogner-drapet – vurderer å anke\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17695939\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17695939.1.17695939\" id=\"1.17695939.1.17695939\">\n<!-- include: /serum/render?id=1.17695939&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17695939\" href=\"https://www.nrk.no/stor-oslo/nytt-senter-mot-ulovlig-droneflyging-1.17695939\">\n<time class=\"bulletin-publication-time\">\n09:05\n</time>\nNytt senter mot ulovlig droneflyging\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696103\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696103.1.17696103\" id=\"1.17696103.1.17696103\">\n<!-- include: /serum/render?id=1.17696103&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696103\" href=\"https://www.nrk.no/nyheter/trond-bentestuen-ny-direktor-i-norsk-tipping-1.17696103\">\n<time class=\"bulletin-publication-time\">\n08:33\n</time>\nTrond Bentestuen ny direktør i Norsk Tipping\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696106\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696106.1.17696106\" id=\"1.17696106.1.17696106\">\n<!-- include: /serum/render?id=1.17696106&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696106\" href=\"https://www.nrk.no/innlandet/naer-25.000-aktiviteter-under-friluftslivets-ar-1.17696106\">\n<time class=\"bulletin-publication-time\">\n08:25\n</time>\nNær 25.000 aktiviteter under Friluftslivets år\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696070\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696070.1.17696070\" id=\"1.17696070.1.17696070\">\n<!-- include: /serum/render?id=1.17696070&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696070\" href=\"https://www.nrk.no/nyheter/inngar-vapenkontrakt-verdt-1-milliard-med-danmark-1.17696070\">\n<time class=\"bulletin-publication-time\">\n08:12\n</time>\nInngår våpenkontrakt verdt 1 milliard med Danmark\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696077\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696077.1.17696077\" id=\"1.17696077.1.17696077\">\n<!-- include: /serum/render?id=1.17696077&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696077\" href=\"https://www.nrk.no/nyheter/store-om-vm-skjenking_-du-skal-fa-drikke-opp-olen-1.17696077\">\n<time class=\"bulletin-publication-time\">\n08:04\n</time>\nStøre om VM-skjenking: Du skal få drikke opp ølen\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696082\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696082.1.17696082\" id=\"1.17696082.1.17696082\">\n<!-- include: /serum/render?id=1.17696082&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696082\" href=\"https://www.nrk.no/mr/person-skal-ha-blitt-pakjort-1.17696082\">\n<time class=\"bulletin-publication-time\">\n08:02\n</time>\nPerson skal ha blitt påkjørt\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\" data-id=\"1.17696027\" data-perspective=\"REFERENCE\" data-reference-id=\"1.17696027.1.17696027\" id=\"1.17696027.1.17696027\">\n<!-- include: /serum/render?id=1.17696027&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a class=\"autonomous skin-text\" data-id=\"1.17696027\" href=\"https://www.nrk.no/nyheter/store-om-familieinnvandring_-_-ein-kanal-for-innvandring-til-noreg-1.17696027\">\n<time class=\"bulletin-publication-time\">\n08:00\n</time>\nStøre om familieinnvandring: – Ein kanal for innvandring til Noreg\n</a>\n</span>\n\n</li>\n</ul>\n</section>\n\n</div><div class=\"g100 col fr s9 sl12 sl18 sg6 singleton-reference\"><!-- include: /serum/render?id=1.11263327&amp;size=9&amp;perspective=RICH&amp;alignment=RIGHT -->\n<div class=\"stream-lean-footer\">\n<a class=\"stream-lean-exit\" href=\"https://www.nrk.no/nyheter/\" target=\"_parent\">Følg nyhetsbildet <span>akkurat nå</span></a>\n<svg aria-hidden=\"true\" class=\"arrow-right\" role=\"presentation\" shape-rendering=\"auto\" viewbox=\"0 0 9 23\">\n<g fill=\"none\" fill-rule=\"evenodd\">\n<path d=\"M2 2l5 9.723L2 21\" stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\"></path>\n</g>\n</svg>\n</div></div></div></div><div class=\"g100 col fc s18 sg6 sg9 sg12 universe-reference\"><!-- include: /serum/render?id=1.11264150&amp;secondary=1.17674792&amp;size=18&amp;perspective=RICH&amp;alignment=CENTER&amp;scope=ARTICLE&amp;caption=Norge&amp;display=true&amp;arrangement.offset=0&amp;arrangement.startoffset=0&amp;arrangement.quantity=3&amp;arrangement.repetition=PATTERN&amp;arrangement.view%5B0%5D.perspective=LEAN&amp;arrangement.view%5B0%5D.size=6&amp;arrangement.view%5B0%5D.alignment=LEFT&amp;paged=OFF -->\n<div class=\"universe widget rich flow container-widget js-initialize\" data-id=\"1.11264150\">\n<div class=\"container-widget-content\">\n<h3 class=\"universe-title widget-title skin-border\">\n<a class=\"skin-text-hover skin-plug-icon autonomous\" data-id=\"1.11264150\" href=\"https://www.nrk.no/norge/norge-1.11264150\">\nNorge\n</a>\n</h3>\n</div>\n<div class=\"cf flow-content container-widget lp_universe relations\" data-ec-list=\"pp:article:1.11264150\" data-ec-name=\"nrkno_universe\">\n<!--\n--><!--\n--><div class=\"g33 col fln s6 sl9 sl12 sl18 article-reference relation\" data-id=\"1.17696251\" data-reference-id=\"1.11264150.\">\n<!-- include: /serum/render?id=1.17696251&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;showDescription=false --><!-- START: /templates/article/article-lean.jsp -->\n<div class=\"article widget lean plug-default plug lp_plug cf\">\n<a class=\"autonomous\" data-ec-id=\"pp:article:1.17696251\" data-ec-name=\"Støre om VM-skjenking: – Du skal få drikke opp ølen\" data-id=\"1.17696251\" href=\"https://www.nrk.no/norge/store-om-vm-skjenking_-_-du-skal-fa-drikke-opp-olen-1.17696251\">\n<!-- include: /serum/render?id=1.17696339&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;caption=VM-SKJENKING%3A+Det+har+vore+debatt+om+skjenketida+skal+bli+utvida+under+VM+neste+sommar%2C+d%C3%A5+fleire+av+kampane+blir+spelte%2C+like+f%C3%B8r+eller+etter+at+skjenketida+er+over.+Bilete+fr%C3%A5+%C3%98yafestivalen+i+2024.&amp;type=image&amp;aspect=F169&amp;classes=plug-image --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image\">\n<div class=\"responsive-img F169\"><img alt=\"En mann står bak en bar og tapper øl fra en kran, mens han holder en glassbeholder. Det er flere plastkopper med øl foran ham, samt en kvinnelig medarbeider som hjelper til. I bakgrunnen er det en fryser med brus og en plakat som informerer om alkoholfritt øl. Omgivelsene tyder på at bildet er tatt på et arrangement eller festival. (Bildebeskrivelsen er laget av en KI-tjeneste)\" loading=\"eager\" sizes=\"(min-width:1180px) 383px, (min-width:720px) 33vw, 100vw\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" srcset=\"https://gfx.nrk.no/4bUsIEKWDEZCkRY5WBlswAQ2ocideMdi0Io7F9VoSrcA.jpg 80w, https://gfx.nrk.no/4bUsIEKWDEZCkRY5WBlswA7_pBN6raVQcIo7F9VoSrcA.jpg 160w, https://gfx.nrk.no/4bUsIEKWDEZCkRY5WBlswAJWg9c0-EAZAIo7F9VoSrcA.jpg 350w, https://gfx.nrk.no/4bUsIEKWDEZCkRY5WBlswAO6veA8q-zqMIo7F9VoSrcA.jpg 450w, https://gfx.nrk.no/4bUsIEKWDEZCkRY5WBlswAsYKADE4NutQIo7F9VoSrcA.jpg 650w, https://gfx.nrk.no/4bUsIEKWDEZCkRY5WBlswALbCBADpxPi4Io7F9VoSrcA.jpg 1000w, https://gfx.nrk.no/4bUsIEKWDEZCkRY5WBlswAgxW7ar0a3yQIo7F9VoSrcA.jpg 1200w, https://gfx.nrk.no/4bUsIEKWDEZCkRY5WBlswA1NyJJkyT26wIo7F9VoSrcA.jpg 1600w, https://gfx.nrk.no/4bUsIEKWDEZCkRY5WBlswATd8eN9oNikgIo7F9VoSrcA.jpg 2000w\" title=\"Foto: Amanda Pedersen Giske / NTB\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n<div class=\"plug-teaser\">\n<h2 class=\"title\">Støre om VM-skjenking: – Du skal få drikke opp ølen</h2>\n</div>\n</a>\n</div>\n<!-- END: /templates/article/article-lean.jsp -->\n<!--\n--></div><!--\n--><!--\n--><!--\n--><div class=\"g33 col fln s6 sl9 sl12 sl18 article-reference relation\" data-id=\"1.17696215\" data-reference-id=\"1.11264150.\">\n<!-- include: /serum/render?id=1.17696215&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;showDescription=false --><!-- START: /templates/article/article-lean.jsp -->\n<div class=\"article widget lean plug-default plug lp_plug cf\">\n<a class=\"autonomous\" data-ec-id=\"pp:article:1.17696215\" data-ec-name=\"Skjerpet straff etter Frogner-drapet – vurderer å anke\" data-id=\"1.17696215\" href=\"https://www.nrk.no/stor-oslo/skjerpet-straff-etter-frogner-drapet-_-vurderer-a-anke-1.17696215\">\n<!-- include: /serum/render?id=1.16672530&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;type=image&amp;aspect=UNKNOWN&amp;classes=plug-image --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image\">\n<div class=\"responsive-img F169\"><img alt=\"Politiet etterforsker drap på frogner i Oslo\" loading=\"eager\" sizes=\"(min-width:1180px) 383px, (min-width:720px) 33vw, 100vw\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" srcset=\"https://gfx.nrk.no/Wem0PFq67pRou4i1rxxEZwI0EbMzpVfsaZPYG2bMEatg.jpg 80w, https://gfx.nrk.no/Wem0PFq67pRou4i1rxxEZwfBird0Y7mhKZPYG2bMEatg.jpg 160w, https://gfx.nrk.no/Wem0PFq67pRou4i1rxxEZwDJNI47OKV9aZPYG2bMEatg.jpg 350w, https://gfx.nrk.no/Wem0PFq67pRou4i1rxxEZwCS6zJ8wypMuZPYG2bMEatg.jpg 450w, https://gfx.nrk.no/Wem0PFq67pRou4i1rxxEZwBIqubJD7hkeZPYG2bMEatg.jpg 650w, https://gfx.nrk.no/Wem0PFq67pRou4i1rxxEZwZZWYnQ-sQ9CZPYG2bMEatg.jpg 1000w, https://gfx.nrk.no/Wem0PFq67pRou4i1rxxEZwrupQ0Cljmp6ZPYG2bMEatg.jpg 1200w, https://gfx.nrk.no/Wem0PFq67pRou4i1rxxEZwlMSyCvORjsKZPYG2bMEatg.jpg 1600w, https://gfx.nrk.no/Wem0PFq67pRou4i1rxxEZweAI1dhW740-ZPYG2bMEatg.jpg 2000w\" title=\"Foto: Jonas Kroken Sævereide / NRK\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n<div class=\"plug-teaser\">\n<h2 class=\"title\">Skjerpet straff etter Frogner-drapet – vurderer å anke</h2>\n</div>\n</a>\n</div>\n<!-- END: /templates/article/article-lean.jsp -->\n<!--\n--></div><!--\n--><!--\n--><!--\n--><div class=\"g33 col fln s6 sl9 sl12 sl18 article-reference relation\" data-id=\"1.17695622\" data-reference-id=\"1.11264150.\">\n<!-- include: /serum/render?id=1.17695622&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;showDescription=false --><!-- START: /templates/article/article-lean.jsp -->\n<div class=\"article widget lean plug-default plug lp_plug cf\">\n<a class=\"autonomous\" data-ec-id=\"pp:article:1.17695622\" data-ec-name=\"Han skal få Norsk Tipping på rett kjøl etter premieskandalene\" data-id=\"1.17695622\" href=\"https://www.nrk.no/innlandet/trond-bentestuen-ansatt-som-ny-administrerende-direktor-i-norsk-tipping-1.17695622\">\n<!-- include: /serum/render?id=1.17696179&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;caption=NY+SJEF%3A+Trond+Bentestuen+er+ny+administrerende+direkt%C3%B8r+i+Norsk+Tipping.+Det+gleder+styreleder+Sylvia+Brustad.&amp;type=image&amp;aspect=F169&amp;classes=plug-image --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image\">\n<div class=\"responsive-img F169\"><img alt=\"Trond Bentestuen og Sylvia Brustad står sammen.\" loading=\"eager\" sizes=\"(min-width:1180px) 383px, (min-width:720px) 33vw, 100vw\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" srcset=\"https://gfx.nrk.no/5__SLX2gwsfqtdcy98dwQAf-IFFmMV1srfYdxk8bU3KA.jpg 80w, https://gfx.nrk.no/5__SLX2gwsfqtdcy98dwQAB2GSLZl2YwHfYdxk8bU3KA.jpg 160w, https://gfx.nrk.no/5__SLX2gwsfqtdcy98dwQAQ6hkLdFPVonfYdxk8bU3KA.jpg 350w, https://gfx.nrk.no/5__SLX2gwsfqtdcy98dwQA7xnReG5ei6XfYdxk8bU3KA.jpg 450w, https://gfx.nrk.no/5__SLX2gwsfqtdcy98dwQAKHAD9_bN-hDfYdxk8bU3KA.jpg 650w, https://gfx.nrk.no/5__SLX2gwsfqtdcy98dwQAoNn0yVAEnYPfYdxk8bU3KA.jpg 1000w, https://gfx.nrk.no/5__SLX2gwsfqtdcy98dwQARMHB4H7urtLfYdxk8bU3KA.jpg 1200w, https://gfx.nrk.no/5__SLX2gwsfqtdcy98dwQAmFrj2Nche-rfYdxk8bU3KA.jpg 1600w, https://gfx.nrk.no/5__SLX2gwsfqtdcy98dwQA5DbFSdv_bKjfYdxk8bU3KA.jpg 2000w\" title=\"Foto: Reidar Gregersen / NRK\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n<div class=\"plug-teaser\">\n<h2 class=\"title\">Han skal få Norsk Tipping på rett kjøl etter premieskandalene</h2>\n</div>\n</a>\n</div>\n<!-- END: /templates/article/article-lean.jsp -->\n<!--\n--></div><!--\n-->\n</div>\n</div>\n<!-- END: /templates/universe/universe.jsp -->\n</div></div></div><div class=\"g100 col fln sAUTO footer-reference\"><!-- include: /serum/render?id=1.12592700&amp;size=18&amp;perspective=RICH&amp;alignment=AUTO --><link href=\"https://static.nrk.no/nrkno-footer/1.10.2/style.css\" rel=\"stylesheet\" type=\"text/css\"><nrkno-footer data=\"{&quot;pageInfo&quot;:{&quot;name&quot;:&quot;Nyheter&quot;,&quot;path&quot;:&quot;/nyheter&quot;,&quot;infoItems&quot;:[{&quot;type&quot;:&quot;phone&quot;,&quot;label&quot;:&quot;Sentralbord&quot;,&quot;value&quot;:&quot; 23 04 70 00&quot;},{&quot;type&quot;:&quot;text&quot;,&quot;label&quot;:&quot;Nyhetsdirektør&quot;,&quot;value&quot;:&quot;Kathrine Hammerstad (Konst.) &quot;}]}}\" data-hydrated=\"false\" data-version=\"1.10.2\"> <!--$--><div class=\"nrkno-footer nrkno-css-reset\"><footer class=\"font-nrk-sans w-full\" data-testid=\"nrkno-footer\"><section aria-label=\"Hjelp, tjenester og kontaktinformasjon\" class=\"nrkno-footer__main-section pt-3.5 px-2.5 pb-6 bg-core-blue-100 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0 0 1-1.2.322Zm2.99 7.436v-12h3.938v12h-3.937Zm8.923-5.442c.01.012.095.15.253.414s.364.602.617 1.014a314.615 314.615 0 0 1 1.597 2.62c.247.41.529.876.845 1.394H29.96c-.27-.44-.516-.837-.736-1.192-.22-.355-.453-.738-.7-1.149-.248-.41-.493-.81-.736-1.2-.242-.389-.45-.73-.625-1.022-.175-.293-.296-.49-.363-.592A1.747 1.747 0 0 1 26.513 7c.016-.29.11-.57.27-.811.067-.113.191-.313.371-.6s.392-.628.634-1.023c.242-.394.488-.797.736-1.208l.7-1.158.736-1.2h4.326L30.94 6.46a1.08 1.08 0 0 0-.17.54c.012.202.083.396.204.558Z\"></path></svg><span class=\"sr-only\">NRK</span><span class=\"nrkno-footer__page-name font-bold text-xl ml-1\">Nyheter</span></a><ul aria-label=\"Informasjon om sideredaktør\" class=\"list-none p-0 mb-2.5 text-sm\"><li class=\"mb-[4px]\"><span class=\"mr-1\">Sentralbord<!-- -->:<!-- --> </span><a class=\"underline\" href=\"tel: 23 04 70 00\"> 23 04 70 00</a></li><li class=\"mb-[4px]\"><span class=\"mr-1\">Nyhetsdirektør<!-- -->:<!-- --> </span><span>Kathrine Hammerstad (Konst.) 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1.66118C17.0785 1.88827 17.4402 2.40886 17.5103 3.02637ZM15.3857 4.11241L15.9737 2.2114C15.8946 2.19794 15.8139 2.19794 15.7241 2.20781C15.1245 2.27513 14.8544 2.77237 14.9199 3.31717C14.954 3.66184 15.1192 3.96072 15.3849 4.11241H15.3857ZM16.7544 3.11164C16.7167 2.77595 16.5625 2.49053 16.3138 2.33257L15.734 4.22369C15.8022 4.22998 15.8749 4.23088 15.9512 4.2219C16.5463 4.15458 16.8165 3.65824 16.7554 3.11254L16.7544 3.11164Z\" fill=\"currentColor\"></path><path d=\"M20.009 3.8925L20.437 4.95161L19.615 4.8502L19.2299 3.92302L18.8503 3.87636L18.7434 4.74338L18.02 4.65452L18.4042 1.52747L19.7352 1.69083C20.3878 1.77071 20.7988 2.30206 20.718 2.95906C20.6624 3.41502 20.3886 3.75787 20.009 3.8925ZM18.9221 3.28756L19.4183 3.34859C19.7091 3.38449 19.9471 3.18255 19.9848 2.8693C20.0233 2.55696 19.8411 2.30295 19.5513 2.26705L19.0557 2.20602L18.9229 3.28756H18.9221Z\" fill=\"currentColor\"></path><path d=\"M22.593 5.26668L21.5393 4.89779L21.3114 5.22359L20.5852 4.96959L22.6334 2.34785L23.3263 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8.53643C26.2146 7.9988 26.1689 7.37859 26.6588 6.87059L26.6598 6.87147Z\" fill=\"currentColor\"></path><path d=\"M30.2087 7.38576L30.6602 8.02571L29.2188 9.83965L31.4124 9.09201L31.8638 9.73195L28.6792 10.6816L28.244 10.0632L30.2106 7.38397L30.2087 7.38576Z\" fill=\"currentColor\"></path><path d=\"M30.2724 12.8707L29.8093 11.8556L29.4161 11.9157L29.0967 11.2156L32.4058 10.8781L32.7101 11.5459L30.2886 13.8284L29.969 13.1283L30.2724 12.8716V12.8707ZM30.7248 12.4856L31.8332 11.5441L30.3953 11.7649L30.7238 12.4856H30.7248Z\" fill=\"currentColor\"></path><path d=\"M31.7219 15.7266L30.8621 16.4789L30.6872 15.6692L31.4357 15.0006L31.3549 14.6263L30.5014 14.8112L30.3469 14.0985L33.4273 13.4325L33.711 14.7439C33.8501 15.3865 33.4839 15.9492 32.8368 16.0893C32.388 16.1862 31.9742 16.0408 31.7219 15.7266ZM31.9355 14.5015L32.0415 14.9898C32.1034 15.2761 32.3728 15.4341 32.6805 15.3677C32.9884 15.3012 33.1679 15.0454 33.106 14.76L33.0001 14.2717L31.9355 14.5024V14.5015Z\" 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aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span></u-summary><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/informasjon/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Om 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href=\"https://www.nrk.no/lisens/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Lisens</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/publikum/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Publikum i NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/deltaker/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Delta i NRK-programmer</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent 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clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Presse</a></li></ul></u-details></div><div class=\"hidden tablet:block\"><h3 class=\"hidden tablet:block !mb-1 text-sm font-bold uppercase\">Kontakt</h3><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/informasjon/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Om NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://info.nrk.no/kontakt/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Kontakt NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/lisens/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Lisens</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/publikum/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Publikum i NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/deltaker/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Delta i NRK-programmer</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://info.nrk.no/stilling/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Jobb i NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/presse/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Presse</a></li></ul></div></div><div class=\"nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column\"><div class=\"block tablet:hidden\"><u-details class=\"nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md\" name=\"nrkno-footer-colophon-details\"><u-summary class=\"nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md\">Hjelp<span class=\"ml-auto text-core-blue-500 text-xs\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span></u-summary><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://info.nrk.no/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Brukerstøtte</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://info.nrk.no/tilgjengelighet/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Tilgjengelighet</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://info.nrk.no/personvernerklaering/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Personvern</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://info.nrk.no/informasjonskapsler/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Informasjonskapsler (cookies)</a></li></ul></u-details></div><div class=\"hidden tablet:block\"><h3 class=\"hidden tablet:block !mb-1 text-sm font-bold uppercase\">Hjelp</h3><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://info.nrk.no/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Brukerstøtte</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://info.nrk.no/tilgjengelighet/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Tilgjengelighet</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://info.nrk.no/personvernerklaering/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Personvern</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://info.nrk.no/informasjonskapsler/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Informasjonskapsler (cookies)</a></li></ul></div></div><div class=\"nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column\"><div class=\"block tablet:hidden\"><u-details class=\"nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md\" name=\"nrkno-footer-colophon-details\"><u-summary class=\"nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md\">Tjenester<span class=\"ml-auto text-core-blue-500 text-xs\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span></u-summary><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.yr.no\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Yr</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/skole/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>NRK Skole</a></li></ul></u-details></div><div class=\"hidden tablet:block\"><h3 class=\"hidden tablet:block !mb-1 text-sm font-bold uppercase\">Tjenester</h3><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.yr.no\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Yr</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/skole/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>NRK Skole</a></li></ul></div></div><div class=\"nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column\"><div class=\"block tablet:hidden\"><u-details class=\"nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md\" name=\"nrkno-footer-colophon-details\"><u-summary class=\"nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md\">Produksjon<span class=\"ml-auto text-core-blue-500 text-xs\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span></u-summary><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/eksternproduksjon/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Eksterne produksjoner</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/retningslinjer/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Retningslinjer og design</a></li></ul></u-details></div><div class=\"hidden tablet:block\"><h3 class=\"hidden tablet:block !mb-1 text-sm font-bold uppercase\">Produksjon</h3><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/eksternproduksjon/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Eksterne produksjoner</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a class=\"flex items-center hover:text-core-blue-600 decoration-none\" href=\"https://www.nrk.no/retningslinjer/\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" height=\"1.500em\" viewbox=\"0 0 24 24\" width=\"1.500em\"><path clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\" fill=\"currentColor\" fill-rule=\"evenodd\"></path></svg></span>Retningslinjer og design</a></li></ul></div></div><div class=\"nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column\"><div class=\"block tablet:hidden\"><u-details class=\"nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md\" name=\"nrkno-footer-colophon-details\"><u-summary class=\"nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md\">Salg<span class=\"ml-auto text-core-blue-500 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   "source_updated_at" : "2025-12-15 18:22:25",
   "summary" : "Mange store konsern betaler lite eller ingenting i selskapsskatt – tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.",
   "tags" : null,
   "title" : "– Selskapsskatten fungerer ikke i det hele tatt",
   "twitter_title" : "– Selskapsskatten fungerer ikke i det hele tatt",
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}

Version 1 2025-12-15 19:12:28

– Selskapsskatten fungerer ikke i det hele tatt

NEW

Author: Fredrik Kampevoll Published: 2025-12-15 18:19:59 Updated: 2025-12-15 18:22:25

📝 Summary

Mange store konsern betaler lite eller ingenting i selskapsskatt – tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.

📄 Full Content (6356 chars)

Les også

Dette betalte 10 av Norges største selskaper i skatt. Fra 0 kroner til 39 milliarder.

– Dette er et skattehull

Fremførbare underskudd

Les også

Her selger de skattekutt verdt millioner på Facebook

– Følger lover og regler

Skal revidere skattesystemet

Les også

NRK-kartlegging: Slik kjøpte selskaper skattekutt

NRK har laget en quiz om hva noen av Norges største selskaper har betalt i selskapsskatt.

SVs Marthe Hammer tar utfordringen.

Hun blir overrasket.

Først gjetter hun på hva oljeleverandørselskapet Aker Solutions har betalt:

– Jeg får jo veldig lyst til å gjette 2 milliarder kroner, altså cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.

Hun gjetter og får opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.

– Det er jo nesten ikke til å tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.

I utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.

Her kan du gjette og lese hvor mye noen av Norges største selskap betalte i skatt mellom 2017 og 2024:

Noen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er Aker Solutions, Storebrand og Coop Norge.

Kilde: Skatteloven.

NRK har tidligere vist at det skattbare overskuddet til norske bedrifter gjennomgående er langt lavere enn overskuddet i regnskapene.

Hvordan er dette mulig?

Skattereglene tillater ikke å kjøpe et selskap med fremførbare underskudd hvis hovedmotivasjonen er å kutte skatteregningen.

Men NRK har tidligere i høst skrevet om hvordan over tusen selskap har byttet eier – selv om selskapene ikke hadde inntekter, egen kapital og drasset på gamle underskudd.

Handlene er fulgt av systematisk lavere skatteregning for selskapet som tok over.

NRK har også vært i kontakt med Høyre og Fremskrittspartiet, som ikke har svart på NRKs henvendelse.

Det er flere årsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.

Store selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.

– Norske selskaper følger norske lover og regler, og de betaler den skatten de skal, sier sjeføkonom Øystein Dørum i NHO.

Sjeføkonom Øystein Dørum i NHO.

Bransjeorganisasjonen organiserer flere av Norges største bedrifter.

– SV mener selskapsskatten ikke fungerer når store selskaper NRK har sett på betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?

Finansminister Jens Stoltenberg har invitert alle partiene på Stortinget til møte om en skattekommisjon.

Målet er å lage et nytt og helhetlig skatteopplegg, som skal være på plass i 2027.

– Departementet har et kontinuerlig arbeid med å vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.

Fremførbare underskudd er en skattefordel en bedrift får når den går med underskudd.
Målet med fremførbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.
Skattefordelen fungerer slik Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt. Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.
Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.
Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.
Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremførbare underskudd gir da en skattefordel på 2,2 millioner kroner. Det er dette beløpet bedriften får i form av redusert selskapsskatt.
Hvis en bedrift inngår i et konsern, kan ofte andre bedrifter i konsernet benytte de fremførbare underskuddene. Dette kan hovedsakelig gjøres gjennom konsernbidrag eller fusjoner (sammenslåinger).
Fremførbare underskudd følger med hvis en bedrift skifter eier, så lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke være hovedmotivasjonen for å kjøpe en bedrift.
Frem til 2006 varte fremførbare underskudd i ti år. I dag er det ingen tidsbegrensning.
Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.
Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.

🖼️ Image

URL: https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQm_q9fmyMtfPbT6KbOPqdeQ.jpg

🔍 All Metadata (JSON)

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      "title" : "– Selskapsskatten fungerer ikke i det hele tatt",
      "description" : "Mange store konsern betaler lite eller ingenting i selskapsskatt – tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter."
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   "title" : "– Selskapsskatten fungerer ikke i det hele tatt",
   "source_updated_at" : "2025-12-15 18:22:25",
   "description" : "Mange store konsern betaler lite eller ingenting i selskapsskatt – tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.",
   "content" : "## Les også\n\nDette betalte 10 av Norges største selskaper i skatt. Fra 0 kroner til 39 milliarder.\n\n## – Dette er et skattehull\n\n### Fremførbare underskudd\n\n## Les også\n\nHer selger de skattekutt verdt millioner på Facebook\n\n## – Følger lover og regler\n\n## Skal revidere skattesystemet\n\n## Les også\n\nNRK-kartlegging: Slik kjøpte selskaper skattekutt\n\nNRK har laget en [quiz om hva noen av Norges største selskaper](http://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305) har betalt i selskapsskatt.\n\nSVs Marthe Hammer tar utfordringen.\n\nHun blir overrasket.\n\nFørst gjetter hun på hva oljeleverandørselskapet Aker Solutions har betalt:\n\n– Jeg får jo veldig lyst til å gjette 2 milliarder kroner, altså cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.\n\nHun gjetter og får opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.\n\n**– Det er jo nesten ikke til å tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.**\n\nI utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.\n\n*Her kan du gjette og lese hvor mye noen av Norges største selskap betalte i skatt mellom 2017 og 2024:*\n\nNoen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er Aker Solutions, Storebrand og Coop Norge.\n\nAlle trekker frem at fremførbare underskudd har bidratt til å gjøre skatteregningen lavere enn 22 prosent av overskuddet. Fremførbare underskudd er en skattefordel der gamle underskudd kan trekkes fra skatten når selskapet går med overskudd.\n\nKilde: [Skatteloven](https://lovdata.no/dokument/NL/lov/1999-03-26-14).\n\nNRK har tidligere vist at det skattbare overskuddet til norske bedrifter [gjennomgående er langt lavere enn overskuddet i regnskapene](https://www.nrk.no/norge/xl/skal-betale-22-prosent-i-skatt-_-slapp-unna-med-halvparten-1.16830014).\n\n**Hvordan er dette mulig?**\n\n– I utgangspunktet er det fornuftig at et selskap kan trekke fra tidligere tap på skatteregningen. Men fremførbare underskudd kan også fungere som et skattehull, som gjør at vi mister mange penger til fellesskapet, sier Hammer (SV).\n\nSkattereglene tillater ikke å kjøpe et selskap med fremførbare underskudd hvis hovedmotivasjonen er å kutte skatteregningen.\n\nMen NRK har tidligere i høst skrevet om hvordan over tusen selskap har byttet eier – selv om selskapene ikke hadde inntekter, egen kapital og drasset på gamle underskudd.\n\nHandlene er fulgt av [systematisk lavere skatteregning](https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460) for selskapet som tok over.\n\n– I dag kan man kjøpe et tungt konkursselskap for å slippe unna en skatteregning. Dette er et skattehull som kommer til å fortsette å bli brukt hvis vi ikke gjør noe for å tette det, sier hun.\n\nNRK har også vært i kontakt med Høyre og Fremskrittspartiet, som ikke har svart på NRKs henvendelse.\n\nDet er flere årsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.\n\nStore selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.\n\n– Norske selskaper følger norske lover og regler, og de betaler den skatten de skal, sier sjeføkonom Øystein Dørum i NHO.\n\nSjeføkonom Øystein Dørum i NHO.\n\nBransjeorganisasjonen organiserer flere av Norges største bedrifter.\n\n*– SV mener selskapsskatten ikke fungerer når store selskaper NRK har sett på betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?*\n\n– Vi har en selskapsskatt i Norge som er på linje med landene vi konkurrerer mest med, så nivået på selskapsskatten synes nokså riktig. Nå har regjeringen invitert til en diskusjon om et mulig skatteforlik, og vi er opptatt av at skattenivået bør videre ned, svarer han.\n\nFinansminister Jens Stoltenberg har invitert alle partiene på Stortinget til møte om en skattekommisjon.\n\nMålet er å lage et [nytt og helhetlig skatteopplegg](https://www.nrk.no/nyheter/stoltenberg-inviterer-stortingspartiene-til-a-sette-ned-en-skattekommisjon-1.17587071), som skal være på plass i [2027](http://www.nrk.no/nyheter/stoltenberg-kaller-inn-til-mote-om-skattekommisjon-1.17606787).\n\nStatssekretær Ellen Reitan (Ap) i Finansdepartementet skriver i en e-post til NRK at bedriftenes overskudd kan variere fra år til år. Derfor er viktig å se på de skattemessige resultatene over tid.\n\n– Departementet har et kontinuerlig arbeid med å vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.\n\n- Fremførbare underskudd er en skattefordel en bedrift får når den går med underskudd.\n- Målet med fremførbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.\n- Skattefordelen fungerer slik Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt. Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\n- Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.\n- Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\n- Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremførbare underskudd gir da en skattefordel på 2,2 millioner kroner. Det er dette beløpet bedriften får i form av redusert selskapsskatt.\n- Hvis en bedrift inngår i et konsern, kan ofte andre bedrifter i konsernet benytte de fremførbare underskuddene. Dette kan hovedsakelig gjøres gjennom konsernbidrag eller fusjoner (sammenslåinger).\n- Fremførbare underskudd følger med hvis en bedrift skifter eier, så lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke være hovedmotivasjonen for å kjøpe en bedrift.\n- Frem til 2006 varte fremførbare underskudd i ti år. I dag er det ingen tidsbegrensning.\n\n- Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.\n- Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.",
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      "title" : "– Selskapsskatten fungerer ikke i det hele tatt",
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dark:tablet:border-l-core-blue-800 tablet:border-l tablet:flex-1"><h2 class="decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!"><a class="decoration-none! border-b-none! mt-0 color-body!" href="/sport/" data-ec-id="pp:2.6852" data-ec-name="Sport" data-ec-variant="N/A">Sport</a></h2><ul class="gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2" role="list"><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a href="/sport/" data-ec-id="pp:2.6852" data-ec-name="Sportsnyheter" data-ec-variant="N/A" class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!">Sportsnyheter</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a href="https://resultater.nrk.no/" data-ec-id="pp:2.7128" data-ec-name="Livesport" data-ec-variant="N/A" class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!">Livesport</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a href="/sport/sendeplan/" data-ec-id="pp:2.6851" data-ec-name="Sendeplan" data-ec-variant="N/A" class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!">Sendeplan</a></li></ul><h2 class="decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase !mt-12 color-body!"><a class="decoration-none! border-b-none! !mt-12 color-body!" href="/spill/" data-ec-id="pp:2.8030" data-ec-name="Spill" 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color-body!">Former</a></li><li class="animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]" role="listitem"><a href="/tvers-1.17073958" data-ec-id="pp:1.17073958" data-ec-name="Tvers (minispill)" data-ec-variant="N/A" class="block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!">Tvers</a></li></ul></div><div class="nrkno-header__mega-menu-category animate-nrk-header-fade px-0 pt-[1.875rem] pb-[1.75rem] tablet:pl-5 dark:tablet:border-l-core-blue-800 tablet:border-l tablet:flex-2"><h2 class="decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!"><a class="decoration-none! border-b-none! mt-0 color-body!" href="/distrikt/" data-ec-id="pp:distrikt/" data-ec-name="Distrikt" data-ec-variant="N/A">Distrikt</a></h2><ul class="gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 columns-2" 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<h1 class="title title-large article-title ">â Selskapsskatten fungerer ikke i det hele tatt</h1>
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<p>Mange store konsern betaler lite eller ingenting i selskapsskatt â tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.</p>
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<div class="responsive-img F169"><img sizes="(min-width:1180px) 767px, (min-width:720px) 67vw, 100vw" srcset="https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQSmhA_pEp8YvbT6KbOPqdeQ.jpg 80w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQC9j5fXZ1K-TbT6KbOPqdeQ.jpg 160w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ94hPZWZ7-0PbT6KbOPqdeQ.jpg 350w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQIxiZZwdU0JzbT6KbOPqdeQ.jpg 450w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ6ydWn1xb68XbT6KbOPqdeQ.jpg 650w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQDkGu8fEkiwXbT6KbOPqdeQ.jpg 1000w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQm_q9fmyMtfPbT6KbOPqdeQ.jpg 1200w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ0TZkKSeOg3_bT6KbOPqdeQ.jpg 1600w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQIarPkxyYROnbT6KbOPqdeQ.jpg 2000w" src="data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7" loading="eager" alt="En kvinne sitter ved et bord i et rom med steinvegger og moderne interiÃ¸r. Hun har pÃ¥ seg en hvit skjorte og ser ned pÃ¥ hÃ¥ndleddet sitt. Foran henne stÃ¥r en laptop, og i bakgrunnen er det blomster i en vase samt en interessant kunstvegg. En annen person kan skimte til venstre i bildet." title="Foto: William Jobling / NRK"></div>
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<p class="">Marthe Hammer, finanspolitisk talsperson i SV, tar NRKs skattequiz i vandrehallen pÃ¥ Stortinget.</p>
<small>Foto: William Jobling / NRK</small>
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<a class="author__name" href="https://www.nrk.no/forfatter/fredrik-kampevoll-18.23981" title="GÃ¥ til personens side">
Fredrik Kampevoll
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Karoline Johannessen Litland
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class="article-body lp_articlebody text-body text-body-sans-serif container-widget-content nostack cf">
<p class="article-body--updating"
data-is-updating-article="false"
data-updating-text="Saken oppdateres."
data-last-updated="1765822945000"></p>
<p>NRK har laget en <a href="http://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305" ec-id="pp:article:1.17065305" ec-name="quiz om hva noen av Norges stÃ¸rste selskaper">quiz om hva noen av Norges stÃ¸rste selskaper</a> har betalt i selskapsskatt.</p>
<p>SVs Marthe Hammer tar utfordringen.</p>
<p>Hun blir overrasket.</p>
<p>FÃ¸rst gjetter hun pÃ¥ hva oljeleverandÃ¸rselskapet Aker Solutions har betalt:</p>
<p>â Jeg fÃ¥r jo veldig lyst til Ã¥ gjette 2 milliarder kroner, altsÃ¥ cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.</p>
<p>Hun gjetter og fÃ¥r opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.</p>
<p><strong>â Det er jo nesten ikke til Ã¥ tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.</strong></p>
<p>I utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.</p>
<p><em>Her kan du gjette og lese hvor mye noen av Norges stÃ¸rste selskap betalte i skatt mellom 2017 og 2024:</em></p>
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Dette betalte 10 av Norges stÃ¸rste selskaper i skatt. Fra 0 kroner til 39 milliarder.
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<h2>â Dette er et skattehull</h2>
<p>Noen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er <span><a href="https://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305" ec-id="pp:article:1.17065305" ec-name="Aker Solutions, Storebrand og Coop Norge">Aker Solutions, Storebrand og Coop Norge</a>.</span></p>
<p>Alle trekker frem at <span>fremfÃ¸rbare underskudd har bidratt til Ã¥ gjÃ¸re skatteregningen lavere enn 22 prosent av overskuddet. FremfÃ¸rbare underskudd er en skattefordel der gamle underskudd kan trekkes fra skatten nÃ¥r selskapet gÃ¥r med overskudd.</span></p>
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<h3 class="fact__title title" id="fact-1-17289272_title">FremfÃ¸rbare underskudd</h3>
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<ul>
<li>FremfÃ¸rbare underskudd er en skattefordel en bedrift fÃ¥r nÃ¥r den gÃ¥r med underskudd.</li>
<li>MÃ¥let med fremfÃ¸rbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.</li>
<li>Skattefordelen fungerer slik 
<ul>
<li>Hvis en bedrift taper Ã©n million kroner ett Ã¥r og tjener Ã©n million neste Ã¥r, gÃ¥r den over tid i null. Da skal den ikke betale selskapsskatt.</li>
<li>NÃ¥r et selskap med fremfÃ¸rbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.</li>
</ul></li>
<li>Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremfÃ¸rbare underskudd gir da en skattefordel pÃ¥ 2,2 millioner kroner. Det er dette belÃ¸pet bedriften fÃ¥r i form av redusert selskapsskatt.</li>
<li>Hvis en bedrift inngÃ¥r i et konsern, kan ofte andre bedrifter i konsernet benytte de fremfÃ¸rbare underskuddene. Dette kan hovedsakelig gjÃ¸res gjennom konsernbidrag eller fusjoner (sammenslÃ¥inger).</li>
<li>FremfÃ¸rbare underskudd fÃ¸lger med hvis en bedrift skifter eier, sÃ¥ lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke vÃ¦re hovedmotivasjonen for Ã¥ kjÃ¸pe en bedrift.</li>
<li>Frem til 2006 varte fremfÃ¸rbare underskudd i ti Ã¥r. I dag er det ingen tidsbegrensning.</li>
</ul>
<p>Kilde: <a href="https://lovdata.no/dokument/NL/lov/1999-03-26-14" ec-id="https://lovdata.no/dokument/NL/lov/1999-03-26-14" ec-name="Skatteloven">Skatteloven</a>.</p>
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<p>NRK har tidligere vist at det skattbare overskuddet til norske bedrifter <a href="https://www.nrk.no/norge/xl/skal-betale-22-prosent-i-skatt-_-slapp-unna-med-halvparten-1.16830014" ec-id="pp:article:1.16830014" ec-name="gjennomgÃ¥ende er langt lavere enn overskuddet i regnskapene">gjennomgÃ¥ende er langt lavere enn overskuddet i regnskapene</a>.</p>
<p><strong><span>Hvordan er dette mulig?</span></strong></p>
<p>â I utgangspunktet er det fornuftig at et selskap kan trekke fra tidligere tap pÃ¥ skatteregningen. Men fremfÃ¸rbare underskudd kan ogsÃ¥ fungere som et skattehull, som gjÃ¸r at vi mister mange penger til fellesskapet, sier Hammer (SV).</p>
<p>Skattereglene tillater ikke Ã¥ kjÃ¸pe et selskap med fremfÃ¸rbare underskudd hvis hovedmotivasjonen er Ã¥ kutte skatteregningen.</p>
<p>Men NRK har tidligere i hÃ¸st skrevet om hvordan over tusen selskap har byttet eier â selv om selskapene ikke hadde inntekter, egen kapital og drasset pÃ¥ gamle underskudd.</p>
<p>Handlene er fulgt av <a href="https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460" ec-id="pp:article:1.17076460" ec-name="systematisk lavere skatteregning">systematisk lavere skatteregning</a> for selskapet som tok over.</p>
<p>â I dag kan man kjÃ¸pe et tungt konkursselskap for Ã¥ slippe unna en skatteregning. Dette er et skattehull som kommer til Ã¥ fortsette Ã¥ bli brukt hvis vi ikke gjÃ¸r noe for Ã¥ tette det, sier hun.</p>
<p>NRK har ogsÃ¥ vÃ¦rt i kontakt med HÃ¸yre og Fremskrittspartiet, som ikke har svart pÃ¥ NRKs henvendelse.</p>
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<h2 class="heading">
<small class="kicker skin-text-700 darkmode-skin-text-300"
>Les ogsÃ¥</small
>
<span class="skin-text-950 darkmode-skin-text-100 link-text">
HerÂ selger deÂ skattekutt verdt millioner pÃ¥ Facebook
</span>
</h2>
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</a>
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<!-- // Reference Autonomous -->
</p>
<h2>â FÃ¸lger lover og regler</h2>
<p>Det er flere Ã¥rsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.</p>
<p>Store selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.</p>
<p>â Norske selskaper fÃ¸lger norske lover og regler, og de betaler den skatten de skal, sier sjefÃ¸konom Ãystein DÃ¸rum i NHO.</p>
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<div class="responsive-img F169"><img sizes="(min-width:1180px) 639px, (min-width:720px) 56vw, 100vw" srcset="https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgeWN1G620u4G5QuXEyvVFXw.jpg 80w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXg1uNT21JDseC5QuXEyvVFXw.jpg 160w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgPZwV2U6HtKu5QuXEyvVFXw.jpg 350w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgclmSf226CrK5QuXEyvVFXw.jpg 450w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgDrTH1c04inK5QuXEyvVFXw.jpg 650w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgcc_toXdAx1C5QuXEyvVFXw.jpg 1000w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgJrV9uS3dhNy5QuXEyvVFXw.jpg 1200w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgEQgjFunEmb65QuXEyvVFXw.jpg 1600w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXg0VYM_2wVLLq5QuXEyvVFXw.jpg 2000w" src="data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7" loading="eager" alt="NHO-ÃKONOM: DÃ¸rum tror ikke pÃ¥ prisvekst ut av kontroll." title="Foto: Moment Studio / Moment Studio"></div>
<figcaption>
<p class="">SjefÃ¸konom Ãystein DÃ¸rum i NHO.</p>
<small>Foto: Moment Studio / Moment Studio</small>
</figcaption>
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<!-- END: /templates/image/image-rich.jsp -->
</div>
<p>Bransjeorganisasjonen organiserer flere av Norges stÃ¸rste bedrifter.</p>
<p><em>â SV mener selskapsskatten ikke fungerer nÃ¥r store selskaper NRK har sett pÃ¥ betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?</em></p>
<p>â Vi har en selskapsskatt i Norge som er pÃ¥ linje med landene vi konkurrerer mest med, sÃ¥ nivÃ¥et pÃ¥ selskapsskatten synes noksÃ¥ riktig. NÃ¥ har regjeringen invitert til en diskusjon om et mulig skatteforlik, og vi er opptatt av at skattenivÃ¥et bÃ¸r videre ned, svarer han.</p>
<h2>Skal revidere skattesystemet</h2>
<p><span>Finansminister Jens Stoltenberg har invitert alle partiene pÃ¥ Stortinget til mÃ¸te om en skattekommisjon.</span></p>
<p>MÃ¥let er Ã¥ lage et <a href="https://www.nrk.no/nyheter/stoltenberg-inviterer-stortingspartiene-til-a-sette-ned-en-skattekommisjon-1.17587071" ec-id="pp:article:1.17587071" ec-name="nytt og helhetlig skatteopplegg">nytt og helhetlig skatteopplegg</a>, som skal vÃ¦re pÃ¥ plass i <a href="http://www.nrk.no/nyheter/stoltenberg-kaller-inn-til-mote-om-skattekommisjon-1.17606787" ec-id="pp:article:1.17606787" ec-name="2027">2027</a>.</p>
<p>StatssekretÃ¦r Ellen Reitan (Ap) i Finansdepartementet skriver i en e-post til NRK at bedriftenes overskudd kan variere fra Ã¥r til Ã¥r. Derfor er viktig Ã¥ se pÃ¥ de skattemessige resultatene over tid.</p>
<p>â <span><span>Departementet har et kontinuerlig arbeid med Ã¥ vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.</span></span></p>
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<div class="heading__container skin-background-50 skin-text-950 darkmode-skin-background-900 darkmode-skin-text-100">
<h2 class="heading">
<small class="kicker skin-text-700 darkmode-skin-text-300"
>Les ogsÃ¥</small
>
<span class="skin-text-950 darkmode-skin-text-100 link-text">
NRK-kartlegging: Slik kjÃ¸pte selskaper skattekutt
</span>
</h2>
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<!-- // Reference Autonomous -->
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<span class="article-dateline-annotation">Publisert</span>
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15.12.2025, kl. 19.19
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<span class="article-update-date update-date"><span class="article-dateline-annotation">Oppdatert</span>
<time class="datetime-relative dateModified"
datetime="2025-12-15T19:22:25+01:00">
15.12.2025, kl. 19.22
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24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Kontakt NRK</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.nrk.no/lisens/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Lisens</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.nrk.no/publikum/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Publikum i NRK</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.nrk.no/deltaker/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Delta i NRK-programmer</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://info.nrk.no/stilling/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Jobb i NRK</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.nrk.no/presse/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Presse</a></li></ul></div></div><div class="nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column"><div class="block tablet:hidden"><u-details class="nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md" name="nrkno-footer-colophon-details"><u-summary class="nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md">Hjelp<span class="ml-auto text-core-blue-500 text-xs"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z"/></svg></span></u-summary><ul class="p-0 m-0 list-none"><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://info.nrk.no/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>BrukerstÃ¸tte</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://info.nrk.no/tilgjengelighet/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Tilgjengelighet</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://info.nrk.no/personvernerklaering/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Personvern</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://info.nrk.no/informasjonskapsler/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Informasjonskapsler (cookies)</a></li></ul></u-details></div><div class="hidden tablet:block"><h3 class="hidden tablet:block !mb-1 text-sm font-bold uppercase">Hjelp</h3><ul class="p-0 m-0 list-none"><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://info.nrk.no/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>BrukerstÃ¸tte</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://info.nrk.no/tilgjengelighet/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Tilgjengelighet</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://info.nrk.no/personvernerklaering/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Personvern</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://info.nrk.no/informasjonskapsler/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Informasjonskapsler (cookies)</a></li></ul></div></div><div class="nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column"><div class="block tablet:hidden"><u-details class="nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md" name="nrkno-footer-colophon-details"><u-summary class="nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md">Tjenester<span class="ml-auto text-core-blue-500 text-xs"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z"/></svg></span></u-summary><ul class="p-0 m-0 list-none"><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.yr.no" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Yr</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.nrk.no/skole/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>NRK Skole</a></li></ul></u-details></div><div class="hidden tablet:block"><h3 class="hidden tablet:block !mb-1 text-sm font-bold uppercase">Tjenester</h3><ul class="p-0 m-0 list-none"><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.yr.no" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Yr</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.nrk.no/skole/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>NRK Skole</a></li></ul></div></div><div class="nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column"><div class="block tablet:hidden"><u-details class="nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md" name="nrkno-footer-colophon-details"><u-summary class="nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md">Produksjon<span class="ml-auto text-core-blue-500 text-xs"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z"/></svg></span></u-summary><ul class="p-0 m-0 list-none"><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.nrk.no/eksternproduksjon/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Eksterne produksjoner</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.nrk.no/retningslinjer/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Retningslinjer og design</a></li></ul></u-details></div><div class="hidden tablet:block"><h3 class="hidden tablet:block !mb-1 text-sm font-bold uppercase">Produksjon</h3><ul class="p-0 m-0 list-none"><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.nrk.no/eksternproduksjon/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Eksterne produksjoner</a></li><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.nrk.no/retningslinjer/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Retningslinjer og design</a></li></ul></div></div><div class="nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column"><div class="block tablet:hidden"><u-details class="nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md" name="nrkno-footer-colophon-details"><u-summary class="nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md">Salg<span class="ml-auto text-core-blue-500 text-xs"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z"/></svg></span></u-summary><ul class="p-0 m-0 list-none"><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800"><a href="https://www.nrk.no/salg/" class="flex items-center hover:text-core-blue-600 decoration-none"><span class="mr-1 hidden tablet:flex text-core-blue-600 text-[10px]"><svg aria-hidden="true" width="1.500em" height="1.500em" viewBox="0 0 24 24"><path fill="currentColor" fill-rule="evenodd" clip-rule="evenodd" d="M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z"/></svg></span>Spons og salg</a></li></ul></u-details></div><div class="hidden tablet:block"><h3 class="hidden tablet:block !mb-1 text-sm font-bold uppercase">Salg</h3><ul class="p-0 m-0 list-none"><li class="nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent 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   "article_id" : 37949,
   "author" : "Fredrik Kampevoll",
   "category" : "",
   "change_type" : "new",
   "content" : "## Les også\n\nDette betalte 10 av Norges største selskaper i skatt. Fra 0 kroner til 39 milliarder.\n\n## – Dette er et skattehull\n\n### Fremførbare underskudd\n\n## Les også\n\nHer selger de skattekutt verdt millioner på Facebook\n\n## – Følger lover og regler\n\n## Skal revidere skattesystemet\n\n## Les også\n\nNRK-kartlegging: Slik kjøpte selskaper skattekutt\n\nNRK har laget en [quiz om hva noen av Norges største selskaper](http://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305) har betalt i selskapsskatt.\n\nSVs Marthe Hammer tar utfordringen.\n\nHun blir overrasket.\n\nFørst gjetter hun på hva oljeleverandørselskapet Aker Solutions har betalt:\n\n– Jeg får jo veldig lyst til å gjette 2 milliarder kroner, altså cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.\n\nHun gjetter og får opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.\n\n**– Det er jo nesten ikke til å tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.**\n\nI utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.\n\n*Her kan du gjette og lese hvor mye noen av Norges største selskap betalte i skatt mellom 2017 og 2024:*\n\nNoen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er Aker Solutions, Storebrand og Coop Norge.\n\nAlle trekker frem at fremførbare underskudd har bidratt til å gjøre skatteregningen lavere enn 22 prosent av overskuddet. Fremførbare underskudd er en skattefordel der gamle underskudd kan trekkes fra skatten når selskapet går med overskudd.\n\nKilde: [Skatteloven](https://lovdata.no/dokument/NL/lov/1999-03-26-14).\n\nNRK har tidligere vist at det skattbare overskuddet til norske bedrifter [gjennomgående er langt lavere enn overskuddet i regnskapene](https://www.nrk.no/norge/xl/skal-betale-22-prosent-i-skatt-_-slapp-unna-med-halvparten-1.16830014).\n\n**Hvordan er dette mulig?**\n\n– I utgangspunktet er det fornuftig at et selskap kan trekke fra tidligere tap på skatteregningen. Men fremførbare underskudd kan også fungere som et skattehull, som gjør at vi mister mange penger til fellesskapet, sier Hammer (SV).\n\nSkattereglene tillater ikke å kjøpe et selskap med fremførbare underskudd hvis hovedmotivasjonen er å kutte skatteregningen.\n\nMen NRK har tidligere i høst skrevet om hvordan over tusen selskap har byttet eier – selv om selskapene ikke hadde inntekter, egen kapital og drasset på gamle underskudd.\n\nHandlene er fulgt av [systematisk lavere skatteregning](https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460) for selskapet som tok over.\n\n– I dag kan man kjøpe et tungt konkursselskap for å slippe unna en skatteregning. Dette er et skattehull som kommer til å fortsette å bli brukt hvis vi ikke gjør noe for å tette det, sier hun.\n\nNRK har også vært i kontakt med Høyre og Fremskrittspartiet, som ikke har svart på NRKs henvendelse.\n\nDet er flere årsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.\n\nStore selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.\n\n– Norske selskaper følger norske lover og regler, og de betaler den skatten de skal, sier sjeføkonom Øystein Dørum i NHO.\n\nSjeføkonom Øystein Dørum i NHO.\n\nBransjeorganisasjonen organiserer flere av Norges største bedrifter.\n\n*– SV mener selskapsskatten ikke fungerer når store selskaper NRK har sett på betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?*\n\n– Vi har en selskapsskatt i Norge som er på linje med landene vi konkurrerer mest med, så nivået på selskapsskatten synes nokså riktig. Nå har regjeringen invitert til en diskusjon om et mulig skatteforlik, og vi er opptatt av at skattenivået bør videre ned, svarer han.\n\nFinansminister Jens Stoltenberg har invitert alle partiene på Stortinget til møte om en skattekommisjon.\n\nMålet er å lage et [nytt og helhetlig skatteopplegg](https://www.nrk.no/nyheter/stoltenberg-inviterer-stortingspartiene-til-a-sette-ned-en-skattekommisjon-1.17587071), som skal være på plass i [2027](http://www.nrk.no/nyheter/stoltenberg-kaller-inn-til-mote-om-skattekommisjon-1.17606787).\n\nStatssekretær Ellen Reitan (Ap) i Finansdepartementet skriver i en e-post til NRK at bedriftenes overskudd kan variere fra år til år. Derfor er viktig å se på de skattemessige resultatene over tid.\n\n– Departementet har et kontinuerlig arbeid med å vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.\n\n- Fremførbare underskudd er en skattefordel en bedrift får når den går med underskudd.\n- Målet med fremførbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.\n- Skattefordelen fungerer slik Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt. Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\n- Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.\n- Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\n- Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremførbare underskudd gir da en skattefordel på 2,2 millioner kroner. Det er dette beløpet bedriften får i form av redusert selskapsskatt.\n- Hvis en bedrift inngår i et konsern, kan ofte andre bedrifter i konsernet benytte de fremførbare underskuddene. Dette kan hovedsakelig gjøres gjennom konsernbidrag eller fusjoner (sammenslåinger).\n- Fremførbare underskudd følger med hvis en bedrift skifter eier, så lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke være hovedmotivasjonen for å kjøpe en bedrift.\n- Frem til 2006 varte fremførbare underskudd i ti år. I dag er det ingen tidsbegrensning.\n\n- Hvis en bedrift taper én million kroner ett år og tjener én million neste år, går den over tid i null. Da skal den ikke betale selskapsskatt.\n- Når et selskap med fremførbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.",
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   "metadata" : "{\"title\":\"â Selskapsskatten fungerer ikke i det hele tatt\",\"source_updated_at\":\"2025-12-15 18:22:25\",\"description\":\"Mange store konsern betaler lite eller ingenting i selskapsskatt â tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.\",\"content\":\"## Les ogsÃ¥\\n\\nDette betalte 10 av Norges stÃ¸rste selskaper i skatt. Fra 0 kroner til 39 milliarder.\\n\\n## â Dette er et skattehull\\n\\n### FremfÃ¸rbare underskudd\\n\\n## Les ogsÃ¥\\n\\nHerÂ selger deÂ skattekutt verdt millioner pÃ¥ Facebook\\n\\n## â FÃ¸lger lover og regler\\n\\n## Skal revidere skattesystemet\\n\\n## Les ogsÃ¥\\n\\nNRK-kartlegging: Slik kjÃ¸pte selskaper skattekutt\\n\\nNRK har laget en [quiz om hva noen av Norges stÃ¸rste selskaper](http://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305) har betalt i selskapsskatt.\\n\\nSVs Marthe Hammer tar utfordringen.\\n\\nHun blir overrasket.\\n\\nFÃ¸rst gjetter hun pÃ¥ hva oljeleverandÃ¸rselskapet Aker Solutions har betalt:\\n\\nâ Jeg fÃ¥r jo veldig lyst til Ã¥ gjette 2 milliarder kroner, altsÃ¥ cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.\\n\\nHun gjetter og fÃ¥r opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.\\n\\n**â Det er jo nesten ikke til Ã¥ tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.**\\n\\nI utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.\\n\\n*Her kan du gjette og lese hvor mye noen av Norges stÃ¸rste selskap betalte i skatt mellom 2017 og 2024:*\\n\\nNoen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er Aker Solutions, Storebrand og Coop Norge.\\n\\nAlle trekker frem at fremfÃ¸rbare underskudd har bidratt til Ã¥ gjÃ¸re skatteregningen lavere enn 22 prosent av overskuddet. FremfÃ¸rbare underskudd er en skattefordel der gamle underskudd kan trekkes fra skatten nÃ¥r selskapet gÃ¥r med overskudd.\\n\\nKilde: [Skatteloven](https://lovdata.no/dokument/NL/lov/1999-03-26-14).\\n\\nNRK har tidligere vist at det skattbare overskuddet til norske bedrifter [gjennomgÃ¥ende er langt lavere enn overskuddet i regnskapene](https://www.nrk.no/norge/xl/skal-betale-22-prosent-i-skatt-_-slapp-unna-med-halvparten-1.16830014).\\n\\n**Hvordan er dette mulig?**\\n\\nâ I utgangspunktet er det fornuftig at et selskap kan trekke fra tidligere tap pÃ¥ skatteregningen. Men fremfÃ¸rbare underskudd kan ogsÃ¥ fungere som et skattehull, som gjÃ¸r at vi mister mange penger til fellesskapet, sier Hammer (SV).\\n\\nSkattereglene tillater ikke Ã¥ kjÃ¸pe et selskap med fremfÃ¸rbare underskudd hvis hovedmotivasjonen er Ã¥ kutte skatteregningen.\\n\\nMen NRK har tidligere i hÃ¸st skrevet om hvordan over tusen selskap har byttet eier â selv om selskapene ikke hadde inntekter, egen kapital og drasset pÃ¥ gamle underskudd.\\n\\nHandlene er fulgt av [systematisk lavere skatteregning](https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460) for selskapet som tok over.\\n\\nâ I dag kan man kjÃ¸pe et tungt konkursselskap for Ã¥ slippe unna en skatteregning. Dette er et skattehull som kommer til Ã¥ fortsette Ã¥ bli brukt hvis vi ikke gjÃ¸r noe for Ã¥ tette det, sier hun.\\n\\nNRK har ogsÃ¥ vÃ¦rt i kontakt med HÃ¸yre og Fremskrittspartiet, som ikke har svart pÃ¥ NRKs henvendelse.\\n\\nDet er flere Ã¥rsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.\\n\\nStore selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.\\n\\nâ Norske selskaper fÃ¸lger norske lover og regler, og de betaler den skatten de skal, sier sjefÃ¸konom Ãystein DÃ¸rum i NHO.\\n\\nSjefÃ¸konom Ãystein DÃ¸rum i NHO.\\n\\nBransjeorganisasjonen organiserer flere av Norges stÃ¸rste bedrifter.\\n\\n*â SV mener selskapsskatten ikke fungerer nÃ¥r store selskaper NRK har sett pÃ¥ betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?*\\n\\nâ Vi har en selskapsskatt i Norge som er pÃ¥ linje med landene vi konkurrerer mest med, sÃ¥ nivÃ¥et pÃ¥ selskapsskatten synes noksÃ¥ riktig. NÃ¥ har regjeringen invitert til en diskusjon om et mulig skatteforlik, og vi er opptatt av at skattenivÃ¥et bÃ¸r videre ned, svarer han.\\n\\nFinansminister Jens Stoltenberg har invitert alle partiene pÃ¥ Stortinget til mÃ¸te om en skattekommisjon.\\n\\nMÃ¥let er Ã¥ lage et [nytt og helhetlig skatteopplegg](https://www.nrk.no/nyheter/stoltenberg-inviterer-stortingspartiene-til-a-sette-ned-en-skattekommisjon-1.17587071), som skal vÃ¦re pÃ¥ plass i [2027](http://www.nrk.no/nyheter/stoltenberg-kaller-inn-til-mote-om-skattekommisjon-1.17606787).\\n\\nStatssekretÃ¦r Ellen Reitan (Ap) i Finansdepartementet skriver i en e-post til NRK at bedriftenes overskudd kan variere fra Ã¥r til Ã¥r. Derfor er viktig Ã¥ se pÃ¥ de skattemessige resultatene over tid.\\n\\nâ Departementet har et kontinuerlig arbeid med Ã¥ vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.\\n\\n- FremfÃ¸rbare underskudd er en skattefordel en bedrift fÃ¥r nÃ¥r den gÃ¥r med underskudd.\\n- MÃ¥let med fremfÃ¸rbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.\\n- Skattefordelen fungerer slik Hvis en bedrift taper Ã©n million kroner ett Ã¥r og tjener Ã©n million neste Ã¥r, gÃ¥r den over tid i null. Da skal den ikke betale selskapsskatt. NÃ¥r et selskap med fremfÃ¸rbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\\n- Hvis en bedrift taper Ã©n million kroner ett Ã¥r og tjener Ã©n million neste Ã¥r, gÃ¥r den over tid i null. Da skal den ikke betale selskapsskatt.\\n- NÃ¥r et selskap med fremfÃ¸rbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\\n- Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremfÃ¸rbare underskudd gir da en skattefordel pÃ¥ 2,2 millioner kroner. Det er dette belÃ¸pet bedriften fÃ¥r i form av redusert selskapsskatt.\\n- Hvis en bedrift inngÃ¥r i et konsern, kan ofte andre bedrifter i konsernet benytte de fremfÃ¸rbare underskuddene. Dette kan hovedsakelig gjÃ¸res gjennom konsernbidrag eller fusjoner (sammenslÃ¥inger).\\n- FremfÃ¸rbare underskudd fÃ¸lger med hvis en bedrift skifter eier, sÃ¥ lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke vÃ¦re hovedmotivasjonen for Ã¥ kjÃ¸pe en bedrift.\\n- Frem til 2006 varte fremfÃ¸rbare underskudd i ti Ã¥r. I dag er det ingen tidsbegrensning.\\n\\n- Hvis en bedrift taper Ã©n million kroner ett Ã¥r og tjener Ã©n million neste Ã¥r, gÃ¥r den over tid i null. Da skal den ikke betale selskapsskatt.\\n- NÃ¥r et selskap med fremfÃ¸rbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.\",\"meta\":{\"Revisit-after\":\"1 Days\",\"dc.date.issued\":\"2025-12-15\",\"msapplication-tap-highlight\":\"no\",\"author\":\"Fredrik Kampevoll\",\"description\":\"Mange store konsern betaler lite eller ingenting i selskapsskatt â tross store overskudd. 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py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Nyhetssenter</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/norge/\" data-ec-id=\"pp:2.7008\" data-ec-name=\"Norge\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Norge</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/urix/\" data-ec-id=\"pp:2.7029\" data-ec-name=\"Urix\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Urix</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/debatten/\" data-ec-id=\"pp:2.7880\" data-ec-name=\"Debatten\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Debatten</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/kultur/\" data-ec-id=\"pp:2.7015\" data-ec-name=\"Kultur\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Kultur</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/nyttig/\" data-ec-id=\"pp:2.7017\" data-ec-name=\"Nyttig\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Nyttig</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/viten/\" data-ec-id=\"pp:2.7016\" data-ec-name=\"Viten\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Viten</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/dokumentar/\" data-ec-id=\"pp:2.6837\" data-ec-name=\"Dokumentar\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Dokumentar</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/ytring/\" data-ec-id=\"pp:2.6831\" data-ec-name=\"Ytring\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Ytring</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/sapmi/\" data-ec-id=\"pp:2.7375\" data-ec-name=\"NRK SÃ¡pmi\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">NRK SÃ¡pmi</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/kvensk/\" data-ec-id=\"pp:2.7427\" data-ec-name=\"NRK Kvensk\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">NRK Kvensk</a></li></ul></div><div class=\"nrkno-header__mega-menu-category animate-nrk-header-fade px-0 pt-[1.875rem] pb-[1.75rem] tablet:pl-5 dark:tablet:border-l-core-blue-800 tablet:border-l tablet:flex-1\"><h2 class=\"decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!\"><a class=\"decoration-none! border-b-none! mt-0 color-body!\" href=\"/sport/\" data-ec-id=\"pp:2.6852\" data-ec-name=\"Sport\" data-ec-variant=\"N/A\">Sport</a></h2><ul class=\"gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2\" role=\"list\"><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/sport/\" data-ec-id=\"pp:2.6852\" data-ec-name=\"Sportsnyheter\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Sportsnyheter</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"https://resultater.nrk.no/\" data-ec-id=\"pp:2.7128\" data-ec-name=\"Livesport\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Livesport</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/sport/sendeplan/\" data-ec-id=\"pp:2.6851\" data-ec-name=\"Sendeplan\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Sendeplan</a></li></ul><h2 class=\"decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase !mt-12 color-body!\"><a class=\"decoration-none! border-b-none! !mt-12 color-body!\" href=\"/spill/\" data-ec-id=\"pp:2.8030\" data-ec-name=\"Spill\" data-ec-variant=\"N/A\">Spill</a></h2><ul class=\"gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2\" role=\"list\"><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/emne/quiz-1.13834273\" data-ec-id=\"pp:1.13834273\" data-ec-name=\"Quiz\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Quiz</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/former-1.17105310\" data-ec-id=\"pp:1.17105310\" data-ec-name=\"Former (minispill)\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Former</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/tvers-1.17073958\" data-ec-id=\"pp:1.17073958\" data-ec-name=\"Tvers (minispill)\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Tvers</a></li></ul></div><div class=\"nrkno-header__mega-menu-category animate-nrk-header-fade px-0 pt-[1.875rem] pb-[1.75rem] tablet:pl-5 dark:tablet:border-l-core-blue-800 tablet:border-l tablet:flex-2\"><h2 class=\"decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!\"><a class=\"decoration-none! border-b-none! mt-0 color-body!\" href=\"/distrikt/\" data-ec-id=\"pp:distrikt/\" data-ec-name=\"Distrikt\" data-ec-variant=\"N/A\">Distrikt</a></h2><ul class=\"gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 columns-2\" role=\"list\"><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/sorlandet/\" data-ec-id=\"pp:2.6950\" data-ec-name=\"Agder\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Agder</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/stor-oslo/\" data-ec-id=\"pp:2.6954\" data-ec-name=\"Akershus\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Akershus</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/buskerud/\" data-ec-id=\"pp:2.6974\" data-ec-name=\"Buskerud\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Buskerud</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/tromsogfinnmark/\" data-ec-id=\"pp:2.7611\" data-ec-name=\"Finnmark\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Finnmark</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/innlandet/\" data-ec-id=\"pp:2.6944\" data-ec-name=\"Innlandet\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Innlandet</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/mr/\" data-ec-id=\"pp:2.6946\" data-ec-name=\"M&amp;oslash;re og Romsdal\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">MÃ¸re og Romsdal</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/nordland/\" data-ec-id=\"pp:2.6947\" data-ec-name=\"Nordland\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Nordland</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/stor-oslo/\" data-ec-id=\"pp:2.6954\" data-ec-name=\"Oslo\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Oslo</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/rogaland/\" data-ec-id=\"pp:2.6948\" data-ec-name=\"Rogaland\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Rogaland</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/vestfoldogtelemark/\" data-ec-id=\"pp:2.7617\" data-ec-name=\"Telemark\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Telemark</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/tromsogfinnmark/\" data-ec-id=\"pp:2.7611\" data-ec-name=\"Troms\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Troms</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/trondelag/\" data-ec-id=\"pp:2.6943\" data-ec-name=\"Tr&amp;oslash;ndelag\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">TrÃ¸ndelag</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/vestfoldogtelemark/\" data-ec-id=\"pp:2.7617\" data-ec-name=\"Vestfold\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Vestfold</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/vestland/\" data-ec-id=\"pp:2.7623\" data-ec-name=\"Vestland\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Vestland</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/ostfold/\" data-ec-id=\"pp:2.6953\" data-ec-name=\"&amp;Oslash;stfold\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Ãstfold</a></li></ul></div><div class=\"nrkno-header__mega-menu-category animate-nrk-header-fade px-0 pt-[1.875rem] pb-[1.75rem] tablet:pl-5 dark:tablet:border-l-core-blue-800 tablet:border-l tablet:flex-1\"><h2 class=\"decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase mt-0 color-body!\">Temasider</h2><ul class=\"gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2\" role=\"list\"><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/video/humor/\" data-ec-id=\"https://www.nrk.no/video/humor/\" data-ec-name=\"NRK Humor\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">NRK Humor</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/mat/\" data-ec-id=\"pp:2.7009\" data-ec-name=\"NRK Mat\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">NRK Mat</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/skole/\" data-ec-id=\"pp:2.7159\" data-ec-name=\"NRK Skole\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">NRK Skole</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"https://www.nrkbeta.no/\" data-ec-id=\"https://www.nrkbeta.no\" data-ec-name=\"NRKbeta\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">NRKbeta</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/nyinorge/\" data-ec-id=\"https://www.nrk.no/nyinorge/\" data-ec-name=\"Ny i Norge\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Ny i Norge</a></li></ul><h2 class=\"decoration-none! text-[0.8125rem] font-bold tracking-widest !mb-3 uppercase !mt-12 color-body!\"><a class=\"decoration-none! border-b-none! !mt-12 color-body!\" href=\"https://www.nrk.no/informasjon/\" data-ec-id=\"pp:2.7002\" data-ec-name=\"Info\" data-ec-variant=\"N/A\">Info</a></h2><ul class=\"gap-x-5 list-none p-0 -ml-4 tablet:-ml-5 tablet:columns-1 mobile:columns-2\" role=\"list\"><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"https://hjelp.nrk.no/\" data-ec-id=\"https://hjelp.nrk.no\" data-ec-name=\"Hjelp\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Hjelp</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"/informasjon/\" data-ec-id=\"pp:2.7002\" data-ec-name=\"Informasjon\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Informasjon</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"https://info.nrk.no/baerekraft\" data-ec-id=\"https://info.nrk.no/baerekraft\" data-ec-name=\"BÃ¦rekraft\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">BÃ¦rekraft</a></li><li class=\"animate-[nrk-header-fade_0.5s_50ms_backwards] break-inside-avoid align-middle tablet:min-w-[9rem]\" role=\"listitem\"><a href=\"https://info.nrk.no/karriere/\" data-ec-id=\"https://info.nrk.no/karriere\" data-ec-name=\"Karriere\" data-ec-variant=\"N/A\" class=\"block text-[0.9375em] font-light leading-[1.6] border-b-none! opacity-80 py-2! px-4 tablet:px-5 dark:hover:animate-nrk-header-link-hover-dark hover:animate-nrk-header-link-hover color-body!\">Karriere</a></li></ul></div></div></div></div></nav></header></div></nrkno-header>\n      <script>\n        const headerEl = document.querySelector('nrkno-header');\n        const url = new URL(window.location.href);\n        let match = url.pathname.match(/(\\d+\\.\\d+)$/);\n        let 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SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.</p>\n</div>\n</header>\n<div class=\"g70 col fl s12 sl18 sg6 sg9 article-lead-media \">\n<!-- include: /serum/render?id=1.17648961&amp;size=12&amp;perspective=RICH&amp;alignment=CENTER&amp;caption=Marthe+Hammer%2C+finanspolitisk+talsperson+i+SV%2C+tar+NRKs+skattequiz+i+vandrehallen+p%C3%A5+Stortinget.&amp;type=image&amp;aspect=F169 --><!-- START: /templates/image/image-rich.jsp -->\n<figure class=\"image widget rich\">\n<div class=\"responsive-img F169\"><img sizes=\"(min-width:1180px) 767px, (min-width:720px) 67vw, 100vw\" srcset=\"https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQSmhA_pEp8YvbT6KbOPqdeQ.jpg 80w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQC9j5fXZ1K-TbT6KbOPqdeQ.jpg 160w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ94hPZWZ7-0PbT6KbOPqdeQ.jpg 350w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQIxiZZwdU0JzbT6KbOPqdeQ.jpg 450w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ6ydWn1xb68XbT6KbOPqdeQ.jpg 650w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQDkGu8fEkiwXbT6KbOPqdeQ.jpg 1000w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQm_q9fmyMtfPbT6KbOPqdeQ.jpg 1200w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQ0TZkKSeOg3_bT6KbOPqdeQ.jpg 1600w, https://gfx.nrk.no/_dUFFIjB8yK0UHDHR-IblQIarPkxyYROnbT6KbOPqdeQ.jpg 2000w\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" loading=\"eager\" alt=\"En kvinne sitter ved et bord i et rom med steinvegger og moderne interiÃ¸r. Hun har pÃ¥ seg en hvit skjorte og ser ned pÃ¥ hÃ¥ndleddet sitt. Foran henne stÃ¥r en laptop, og i bakgrunnen er det blomster i en vase samt en interessant kunstvegg. En annen person kan skimte til venstre i bildet.\" title=\"Foto: William Jobling / NRK\"></div>\n<figcaption>\n<p class=\"\">Marthe Hammer, finanspolitisk talsperson i SV, tar NRKs skattequiz i vandrehallen pÃ¥ Stortinget.</p>\n<small>Foto: William Jobling / NRK</small>\n</figcaption>\n</figure>\n<!-- END: /templates/image/image-rich.jsp -->\n\n</div>\n<div class=\"article-header-sidebar g22 col fl s4 sl6 sl9 sl12 sl18\" role=\"contentinfo\">\n<div class=\"container-widget-content authors authors--expandable\">\n<!-- include: /serum/render?id=18.23981&amp;size=18&amp;perspective=BRIEF&amp;alignment=AUTO&amp;role=Journalist --><!-- START: /templates/author/author-brief.jsp -->\n<div class=\"author widget brief\">\n<div class=\"author__image\">\n<!-- include: /serum/render?id=1.14831717&amp;size=1&amp;perspective=LEAN&amp;alignment=AUTO&amp;type=image&amp;aspect=F11&amp;title= --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean\">\n<div class=\"responsive-img F11\"><img sizes=\"(min-width:1180px) 64px, (min-width:720px) 6vw, 50vw\" srcset=\"https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QQIJAC_Oq7sPy_E5kOOQdPw.jpg 80w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QV_K5GCgM1wTy_E5kOOQdPw.jpg 160w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QI7vzWVI8CX_y_E5kOOQdPw.jpg 350w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QLrEvKSufQvvy_E5kOOQdPw.jpg 450w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QInV1SCEZm8Dy_E5kOOQdPw.jpg 650w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0Q0sS5oBc2AX7y_E5kOOQdPw.jpg 1000w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QzfnzJnKQQ2by_E5kOOQdPw.jpg 1200w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QgDgzXFHChszy_E5kOOQdPw.jpg 1600w, https://gfx.nrk.no/VAS4pNoQUOTLUoLj0YWQ0QJOUewBOqyhXy_E5kOOQdPw.jpg 2000w\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" loading=\"eager\" alt=\"\" title=\"Foto: NRK ASSV / NRK ASSV\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n</div>\n<div class=\"author__body\">\n<a class=\"author__name\" href=\"https://www.nrk.no/forfatter/fredrik-kampevoll-18.23981\" title=\"GÃ¥ til personens side\">\nFredrik Kampevoll\n<span class=\"sr-only\">\n<span> â Journalist</span>\n</span>\n</a>\n<span class=\"author__role\" aria-hidden=\"true\">Journalist</span>\n</div>\n</div>\n<!-- END: /templates/author/author-brief.jsp -->\n\n<!-- include: /serum/render?id=18.26464&amp;size=18&amp;perspective=BRIEF&amp;alignment=AUTO&amp;role=Journalist --><!-- START: /templates/author/author-brief.jsp -->\n<div class=\"author widget brief\">\n<div class=\"author__image\">\n<!-- include: /serum/render?id=1.16965502&amp;size=1&amp;perspective=LEAN&amp;alignment=AUTO&amp;type=image&amp;aspect=F11&amp;title= --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean\">\n<div class=\"responsive-img F11\"><img sizes=\"(min-width:1180px) 64px, (min-width:720px) 6vw, 50vw\" srcset=\"https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvwnvSXUot2jmwP9wughJlA6A.jpg 80w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvw2AcmnQtyBHIP9wughJlA6A.jpg 160w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvw-s0-pXS3KokP9wughJlA6A.jpg 350w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvw95yKQSXNGB0P9wughJlA6A.jpg 450w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvwkG7jkZK74sUP9wughJlA6A.jpg 650w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvwoZ5eZd2x2YIP9wughJlA6A.jpg 1000w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvwOvJAGq-QeU4P9wughJlA6A.jpg 1200w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvwE7wMPRHJUfkP9wughJlA6A.jpg 1600w, https://gfx.nrk.no/dUPibwnxIG_i6HIpz7oGvw3P_exQq7K10P9wughJlA6A.jpg 2000w\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" loading=\"eager\" alt=\"\" title=\"Foto: Hanna Johre / NRK\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n</div>\n<div class=\"author__body\">\n<a class=\"author__name\" href=\"https://www.nrk.no/forfatter/karoline-johannessen-litland-18.26464\" title=\"GÃ¥ til personens side\">\nKaroline Johannessen Litland\n<span class=\"sr-only\">\n<span> â Journalist</span>\n</span>\n</a>\n<span class=\"author__role\" aria-hidden=\"true\">Journalist</span>\n</div>\n</div>\n<!-- END: /templates/author/author-brief.jsp -->\n\n</div>\n<div class=\"article-dateline article-dateline-header container-widget-content\">\n<span class=\"article-publish-date publish-date publish-date-with-update-date\">\n<span class=\"article-dateline-annotation\">Publisert</span>\n<time class=\"datetime-absolute datePublished\"\ndatetime=\"2025-12-15T19:19:59+01:00\">\n15.12.2025, kl. 19.19\n</time>\n</span>\n<span class=\"article-update-date update-date\"><span class=\"article-dateline-annotation\">Oppdatert</span>\n<time class=\"datetime-relative dateModified\"\ndatetime=\"2025-12-15T19:22:25+01:00\">\n15.12.2025, kl. 19.22\n</time></span>\n</div>\n<div class=\"g11 col fl s2 sl6 sl9 sl12 sl18\">\n<div class=\"favorite-button-placeholder__metadata\"></div>\n<div class=\"container-widget-content\">\n<aside class=\"article-metadata--mobile\">\n<div class=\"article-dateline article-dateline--mobile\">\n<span class=\"article-publish-date publish-date publish-date-with-update-date\">\n<span class=\"article-dateline-annotation\">Publisert</span>\n<time class=\"datetime-absolute datePublished\"\ndatetime=\"2025-12-15T19:19:59+01:00\">\n15.12.2025, kl. 19.19\n</time>\n</span>\n<span class=\"article-update-date update-date\"><span class=\"article-dateline-annotation\">Oppdatert</span>\n<time class=\"datetime-relative dateModified\"\ndatetime=\"2025-12-15T19:22:25+01:00\">\n15.12.2025, kl. 19.22\n</time></span>\n</div>\n</aside>\n</div>\n</div>\n</div>\n</div>\n</div>\n<div class=\"g11 col fl s2 sl6 sl9 sl12 sl18\">\n<div class=\"container-widget-content favorite-button-placeholder__sidebar\"></div>\n</div>\n<div class=\"g55 col fl s10 sl12 sl18 sg6 sg9\">\n<div data-main-content data-ec-list=\"article_body\" data-ec-name=\"brÃ¸dtekst\"\nclass=\"article-body lp_articlebody text-body text-body-sans-serif container-widget-content nostack cf\">\n<p class=\"article-body--updating\"\ndata-is-updating-article=\"false\"\ndata-updating-text=\"Saken oppdateres.\"\ndata-last-updated=\"1765822945000\"></p>\n<p>NRK har laget en <a href=\"http://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305\" ec-id=\"pp:article:1.17065305\" ec-name=\"quiz om hva noen av Norges stÃ¸rste selskaper\">quiz om hva noen av Norges stÃ¸rste selskaper</a> har betalt i selskapsskatt.</p>\n<p>SVs Marthe Hammer tar utfordringen.</p>\n<p>Hun blir overrasket.</p>\n<p>FÃ¸rst gjetter hun pÃ¥ hva oljeleverandÃ¸rselskapet Aker Solutions har betalt:</p>\n<p>â Jeg fÃ¥r jo veldig lyst til Ã¥ gjette 2 milliarder kroner, altsÃ¥ cirka 22 prosent av overskuddet, sier Hammer, som er finanspolitisk talsperson for SV.</p>\n<p>Hun gjetter og fÃ¥r opp fasiten: Aker Solutions betalte ikke selskapsskatt til Norge i det hele tatt mellom 2017 og 2024.</p>\n<p><strong>â Det er jo nesten ikke til Ã¥ tro. Det viser at selskapsskatten ikke fungerer i det hele tatt, mener hun.</strong></p>\n<p>I utgangspunktet skal bedriftene betale 22 prosent skatt av overskuddene sine, men det finnes mange unntak.</p>\n<p><em>Her kan du gjette og lese hvor mye noen av Norges stÃ¸rste selskap betalte i skatt mellom 2017 og 2024:</em></p>\n<p><!-- include: /serum/render?id=1.17065305&amp;size=10&amp;perspective=REFERENCE&amp;alignment=AUTO&amp;prefix=&amp;variant=articlePlugSmallThumbnail&amp;showDescription=false&amp;parentSize=10 -->\n<!-- Reference Autonomous -->\n<div class=\"article widget reference plug\" data-nosnippet>\n<a\nclass=\"link__container link__container--with-thumbnail autonomous forward-navigation\"\nhref=\"https://www.nrk.no/norge/dette-betalte-10-av-norges-storste-selskaper-i-skatt.-fra-0-kroner-til-39-milliarder.-1.17065305\"\ndata-ec-id=\"pp:article:1.17065305\"\ndata-ec-name=\"Dette betalte 10 av Norges stÃ¸rste selskaper i skatt. Fra 0 kroner til 39 milliarder.\"\ndata-ec-category=\"SMALL_THUMBNAIL\"\n>\n<div class=\"heading__container skin-background-50 skin-text-950 darkmode-skin-background-900 darkmode-skin-text-100\">\n<h2 class=\"heading\">\n<small class=\"kicker skin-text-700 darkmode-skin-text-300\"\n>Les ogsÃ¥</small\n>\n<span class=\"skin-text-950 darkmode-skin-text-100 link-text\">\nDette betalte 10 av Norges stÃ¸rste selskaper i skatt. Fra 0 kroner til 39 milliarder.\n</span>\n</h2>\n<svg\nheight=\"101\"\nviewBox=\"0 0 38 101\"\nfill=\"none\"\nxmlns=\"http://www.w3.org/2000/svg\"\nclass=\"thumbnail-overlay skin-text-50 darkmode-skin-text-900\"\n>\n<path\nd=\"M7.22551e-05 0C4.75007 0 8.93923 1.515 12.5677 4.545C16.1962 7.575 18.4722 11.4467 19.3958 16.16L38 101H7.22551e-05V0Z\"\nfill=\"currentColor\"\n/>\n</svg>\n</div>\n<div class=\"thumbnail-container\">\n<!-- include: /serum/render?id=1.17595164&amp;size=10&amp;perspective=LEAN&amp;alignment=AUTO&amp;caption=Reitan-familien+kontrollerer+dagligvarekjeden+Rema+1000.+Fra+venstre%3A+Ole+Robert+Reitan%2C+Odd+Reitan+og+Magnus+Reitan.+Bildet+ble+under+%C3%A5pningen+av+Nye+Hjorten+Teater+i+Trondheim+i+fjor.+&amp;type=image&amp;aspect=F169&amp;classes=plug-image+lazy-load --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image lazy-load\">\n<div class=\"responsive-img F169\"><img sizes=\"(min-width:1180px) 639px, (min-width:720px) 56vw, 100vw\" srcset=\"https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQFhAS81MwRVpa3wJO_UnXag.jpg 80w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQRZoIg4dQGYta3wJO_UnXag.jpg 160w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQOOu-MAiuWqha3wJO_UnXag.jpg 350w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQf9ydUudCU0Na3wJO_UnXag.jpg 450w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQX-LkGYs0SU1a3wJO_UnXag.jpg 650w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQjSmcexUM3OVa3wJO_UnXag.jpg 1000w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQdSujwjaju0Ja3wJO_UnXag.jpg 1200w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQB-IoDLCJhaVa3wJO_UnXag.jpg 1600w, https://gfx.nrk.no/c0cmjNy6zT8Wojc3lkM0RQOEvBpm91Dl5a3wJO_UnXag.jpg 2000w\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" loading=\"lazy\" alt=\"En gruppe mennesker som stÃ¥r sammen\" title=\"Foto: Jan Langhaug / NTB\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n</div>\n</a>\n</div>\n<!-- // Reference Autonomous -->\n</p>\n<h2>â Dette er et skattehull</h2>\n<p>Noen av selskapene som har hatt store overskudd, men betalt lite i selskapsskatt, er <span><a href=\"https://www.nrk.no/norge/fra-0-kroner-til-39-milliarder_-dette-betalte-10-av-norges-storste-bedrifter-i-selskapsskatt-1.17065305\" ec-id=\"pp:article:1.17065305\" ec-name=\"Aker Solutions, Storebrand og Coop Norge\">Aker Solutions, Storebrand og Coop Norge</a>.</span></p>\n<p>Alle trekker frem at <span>fremfÃ¸rbare underskudd har bidratt til Ã¥ gjÃ¸re skatteregningen lavere enn 22 prosent av overskuddet. FremfÃ¸rbare underskudd er en skattefordel der gamle underskudd kan trekkes fra skatten nÃ¥r selskapet gÃ¥r med overskudd.</span></p>\n<div id=\"1.17289272.e3ec3462\" class=\"g100 col fc s10 sl12 sl18 sg6 sg9 fact-reference\"><!-- include: /serum/render?id=1.17289272&amp;size=10&amp;perspective=BRIEF&amp;alignment=CENTER&amp;variant=minimized&amp;parentSize=10 -->\n<aside class=\" fact widget brief skin-background-50 darkmode-skin-background-900 skin-text-950 skin-anchor-child-700 skin-anchor-child-800--hover darkmode-skin-text-50 darkmode-skin-anchor-child-200 darkmode-skin-anchor-child-300--hover \"\nrole=\"complementary\"\ndata-id=\"1.17289272\"\nid=\"fact-1-17289272\"\naria-labelledby=\"fact-1-17289272_title\"\ndata-ec-id=\"pp:article:1.17289272\"\ndata-ec-name=\"FremfÃ¸rbare underskudd\"\ndata-ec-category=\"fact-minimized\">\n<h3 class=\"fact__title title\" id=\"fact-1-17289272_title\">FremfÃ¸rbare underskudd</h3>\n<button class=\"fact__expand\" data-k5a-pos=\"faktaboks\" data-factId=\"fact-1-17289272\">\n<div class=\"skin-background-100 skin-text-800 darkmode-skin-background-800 darkmode-skin-text-100\">\n<span class=\"show-more-button-text\"></span>\n</div>\n</button>\n<div class=\"fact__body text-body skin-text-950 skin-anchor-child-700 skin-anchor-child-800--hover darkmode-skin-text-50 darkmode-skin-anchor-child-200 darkmode-skin-anchor-child-300--hover \" aria-hidden=\"true\">\n<ul>\n<li>FremfÃ¸rbare underskudd er en skattefordel en bedrift fÃ¥r nÃ¥r den gÃ¥r med underskudd.</li>\n<li>MÃ¥let med fremfÃ¸rbare underskudd er at bedrifter som ikke har overskudd over tid, heller ikke betaler skatt.</li>\n<li>Skattefordelen fungerer slik \n<ul>\n<li>Hvis en bedrift taper Ã©n million kroner ett Ã¥r og tjener Ã©n million neste Ã¥r, gÃ¥r den over tid i null. Da skal den ikke betale selskapsskatt.</li>\n<li>NÃ¥r et selskap med fremfÃ¸rbare underskudd skifter hender, kan den nye eieren bruke de gamle skattefordelene.</li>\n</ul></li>\n<li>Selskapsskatten er 22 prosent i Norge. 10 millioner kroner fra fremfÃ¸rbare underskudd gir da en skattefordel pÃ¥ 2,2 millioner kroner. Det er dette belÃ¸pet bedriften fÃ¥r i form av redusert selskapsskatt.</li>\n<li>Hvis en bedrift inngÃ¥r i et konsern, kan ofte andre bedrifter i konsernet benytte de fremfÃ¸rbare underskuddene. Dette kan hovedsakelig gjÃ¸res gjennom konsernbidrag eller fusjoner (sammenslÃ¥inger).</li>\n<li>FremfÃ¸rbare underskudd fÃ¸lger med hvis en bedrift skifter eier, sÃ¥ lenge det overveiende motivet for handelen er forretningsmessig. Skattefordelen kan med andre ord ikke vÃ¦re hovedmotivasjonen for Ã¥ kjÃ¸pe en bedrift.</li>\n<li>Frem til 2006 varte fremfÃ¸rbare underskudd i ti Ã¥r. I dag er det ingen tidsbegrensning.</li>\n</ul>\n<p>Kilde: <a href=\"https://lovdata.no/dokument/NL/lov/1999-03-26-14\" ec-id=\"https://lovdata.no/dokument/NL/lov/1999-03-26-14\" ec-name=\"Skatteloven\">Skatteloven</a>.</p>\n</div>\n</aside>\n</div>\n<p>NRK har tidligere vist at det skattbare overskuddet til norske bedrifter <a href=\"https://www.nrk.no/norge/xl/skal-betale-22-prosent-i-skatt-_-slapp-unna-med-halvparten-1.16830014\" ec-id=\"pp:article:1.16830014\" ec-name=\"gjennomgÃ¥ende er langt lavere enn overskuddet i regnskapene\">gjennomgÃ¥ende er langt lavere enn overskuddet i regnskapene</a>.</p>\n<p><strong><span>Hvordan er dette mulig?</span></strong></p>\n<p>â I utgangspunktet er det fornuftig at et selskap kan trekke fra tidligere tap pÃ¥ skatteregningen. Men fremfÃ¸rbare underskudd kan ogsÃ¥ fungere som et skattehull, som gjÃ¸r at vi mister mange penger til fellesskapet, sier Hammer (SV).</p>\n<p>Skattereglene tillater ikke Ã¥ kjÃ¸pe et selskap med fremfÃ¸rbare underskudd hvis hovedmotivasjonen er Ã¥ kutte skatteregningen.</p>\n<p>Men NRK har tidligere i hÃ¸st skrevet om hvordan over tusen selskap har byttet eier â selv om selskapene ikke hadde inntekter, egen kapital og drasset pÃ¥ gamle underskudd.</p>\n<p>Handlene er fulgt av <a href=\"https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460\" ec-id=\"pp:article:1.17076460\" ec-name=\"systematisk lavere skatteregning\">systematisk lavere skatteregning</a> for selskapet som tok over.</p>\n<p>â I dag kan man kjÃ¸pe et tungt konkursselskap for Ã¥ slippe unna en skatteregning. Dette er et skattehull som kommer til Ã¥ fortsette Ã¥ bli brukt hvis vi ikke gjÃ¸r noe for Ã¥ tette det, sier hun.</p>\n<p>NRK har ogsÃ¥ vÃ¦rt i kontakt med HÃ¸yre og Fremskrittspartiet, som ikke har svart pÃ¥ NRKs henvendelse.</p>\n<p><!-- include: /serum/render?id=1.16914590&amp;size=10&amp;perspective=REFERENCE&amp;alignment=AUTO&amp;prefix=&amp;variant=articlePlugSmallThumbnail&amp;showDescription=false&amp;parentSize=10 -->\n<!-- Reference Autonomous -->\n<div class=\"article widget reference plug\" data-nosnippet>\n<a\nclass=\"link__container link__container--with-thumbnail autonomous forward-navigation\"\nhref=\"https://www.nrk.no/norge/her_selger-de_skattekutt-verdt-millioner-pa-facebook-1.16914590\"\ndata-ec-id=\"pp:article:1.16914590\"\ndata-ec-name=\"HerÂ selger deÂ skattekutt verdt millioner pÃ¥ Facebook\"\ndata-ec-category=\"SMALL_THUMBNAIL\"\n>\n<div class=\"heading__container skin-background-50 skin-text-950 darkmode-skin-background-900 darkmode-skin-text-100\">\n<h2 class=\"heading\">\n<small class=\"kicker skin-text-700 darkmode-skin-text-300\"\n>Les ogsÃ¥</small\n>\n<span class=\"skin-text-950 darkmode-skin-text-100 link-text\">\nHerÂ selger deÂ skattekutt verdt millioner pÃ¥ Facebook\n</span>\n</h2>\n<svg\nheight=\"101\"\nviewBox=\"0 0 38 101\"\nfill=\"none\"\nxmlns=\"http://www.w3.org/2000/svg\"\nclass=\"thumbnail-overlay skin-text-50 darkmode-skin-text-900\"\n>\n<path\nd=\"M7.22551e-05 0C4.75007 0 8.93923 1.515 12.5677 4.545C16.1962 7.575 18.4722 11.4467 19.3958 16.16L38 101H7.22551e-05V0Z\"\nfill=\"currentColor\"\n/>\n</svg>\n</div>\n<div class=\"thumbnail-container\">\n<!-- include: /serum/render?id=1.17094835&amp;size=10&amp;perspective=LEAN&amp;alignment=AUTO&amp;caption=P%C3%A5+Facebook+kj%C3%B8pes+og+selges+selskaper+med+fremf%C3%B8rbare+underskudd.+&amp;type=image&amp;aspect=F169&amp;classes=plug-image+lazy-load --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image lazy-load\">\n<div class=\"responsive-img F169\"><img sizes=\"(min-width:1180px) 639px, (min-width:720px) 56vw, 100vw\" srcset=\"https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYgnW5zPYWD4eQzut5B29kWjw.jpg 80w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYgcc9TV7gWVGUzut5B29kWjw.jpg 160w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYgklsaK1YCz0ozut5B29kWjw.jpg 350w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYgbora6Bs060kzut5B29kWjw.jpg 450w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYg8pyGIfMcz6szut5B29kWjw.jpg 650w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYg7TTLF4ou_5Yzut5B29kWjw.jpg 1000w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYga3ytgwpMhQEzut5B29kWjw.jpg 1200w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYghi3DPwvH9zUzut5B29kWjw.jpg 1600w, https://gfx.nrk.no/OQ-7IF4tWsKaM95v2KCKYgEY_iJ4Vdz7ozut5B29kWjw.jpg 2000w\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" loading=\"lazy\" alt=\"Facebook og skatt\" title=\"Illustrasjon: Marco Vaglieri / NRK\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n</div>\n</a>\n</div>\n<!-- // Reference Autonomous -->\n</p>\n<h2>â FÃ¸lger lover og regler</h2>\n<p>Det er flere Ã¥rsaker til at det regnskapsmessige og det skattemessige overskuddet ikke er det samme.</p>\n<p>Store selskap med virksomheter i utlandet, har ofte inntekter som skattlegges i utlandet. Da skal ikke de samme inntektene skattlegges i Norge.</p>\n<p>â Norske selskaper fÃ¸lger norske lover og regler, og de betaler den skatten de skal, sier sjefÃ¸konom Ãystein DÃ¸rum i NHO.</p>\n<div id=\"1.15713507.b04a15b8\" class=\"g100 col fc s10 sl12 sl18 sg6 sg9 image-reference image-reference--F169\"><!-- include: /serum/render?id=1.15713507&amp;size=10&amp;perspective=RICH&amp;alignment=CENTER&amp;caption=Sjef%C3%B8konom+%C3%98ystein+D%C3%B8rum+i+NHO.&amp;type=image&amp;aspect=F169&amp;parentSize=10 --><!-- START: /templates/image/image-rich.jsp -->\n<figure class=\"image widget rich\">\n<div class=\"responsive-img F169\"><img sizes=\"(min-width:1180px) 639px, (min-width:720px) 56vw, 100vw\" srcset=\"https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgeWN1G620u4G5QuXEyvVFXw.jpg 80w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXg1uNT21JDseC5QuXEyvVFXw.jpg 160w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgPZwV2U6HtKu5QuXEyvVFXw.jpg 350w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgclmSf226CrK5QuXEyvVFXw.jpg 450w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgDrTH1c04inK5QuXEyvVFXw.jpg 650w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgcc_toXdAx1C5QuXEyvVFXw.jpg 1000w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgJrV9uS3dhNy5QuXEyvVFXw.jpg 1200w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXgEQgjFunEmb65QuXEyvVFXw.jpg 1600w, https://gfx.nrk.no/tAHEdwkQ8a4DVT1_8tPjXg0VYM_2wVLLq5QuXEyvVFXw.jpg 2000w\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" loading=\"eager\" alt=\"NHO-ÃKONOM: DÃ¸rum tror ikke pÃ¥ prisvekst ut av kontroll.\" title=\"Foto: Moment Studio / Moment Studio\"></div>\n<figcaption>\n<p class=\"\">SjefÃ¸konom Ãystein DÃ¸rum i NHO.</p>\n<small>Foto: Moment Studio / Moment Studio</small>\n</figcaption>\n</figure>\n<!-- END: /templates/image/image-rich.jsp -->\n</div>\n<p>Bransjeorganisasjonen organiserer flere av Norges stÃ¸rste bedrifter.</p>\n<p><em>â SV mener selskapsskatten ikke fungerer nÃ¥r store selskaper NRK har sett pÃ¥ betaler lite eller ingenting i selskapsskatt i perioden. Hva tenker dere om det?</em></p>\n<p>â Vi har en selskapsskatt i Norge som er pÃ¥ linje med landene vi konkurrerer mest med, sÃ¥ nivÃ¥et pÃ¥ selskapsskatten synes noksÃ¥ riktig. NÃ¥ har regjeringen invitert til en diskusjon om et mulig skatteforlik, og vi er opptatt av at skattenivÃ¥et bÃ¸r videre ned, svarer han.</p>\n<h2>Skal revidere skattesystemet</h2>\n<p><span>Finansminister Jens Stoltenberg har invitert alle partiene pÃ¥ Stortinget til mÃ¸te om en skattekommisjon.</span></p>\n<p>MÃ¥let er Ã¥ lage et <a href=\"https://www.nrk.no/nyheter/stoltenberg-inviterer-stortingspartiene-til-a-sette-ned-en-skattekommisjon-1.17587071\" ec-id=\"pp:article:1.17587071\" ec-name=\"nytt og helhetlig skatteopplegg\">nytt og helhetlig skatteopplegg</a>, som skal vÃ¦re pÃ¥ plass i <a href=\"http://www.nrk.no/nyheter/stoltenberg-kaller-inn-til-mote-om-skattekommisjon-1.17606787\" ec-id=\"pp:article:1.17606787\" ec-name=\"2027\">2027</a>.</p>\n<p>StatssekretÃ¦r Ellen Reitan (Ap) i Finansdepartementet skriver i en e-post til NRK at bedriftenes overskudd kan variere fra Ã¥r til Ã¥r. Derfor er viktig Ã¥ se pÃ¥ de skattemessige resultatene over tid.</p>\n<p>â <span><span>Departementet har et kontinuerlig arbeid med Ã¥ vurdere eventuelle uheldige sider ved skattereglene og mulige tiltak, skriver hun.</span></span></p>\n<p><!-- include: /serum/render?id=1.17076460&amp;size=10&amp;perspective=REFERENCE&amp;alignment=AUTO&amp;prefix=&amp;variant=articlePlugSmallThumbnail&amp;showDescription=false&amp;parentSize=10 -->\n<!-- Reference Autonomous -->\n<div class=\"article widget reference plug\" data-nosnippet>\n<a\nclass=\"link__container link__container--with-thumbnail autonomous forward-navigation\"\nhref=\"https://www.nrk.no/norge/nrk-kartlegging_-slik-kjopte-selskaper-skattekutt-1.17076460\"\ndata-ec-id=\"pp:article:1.17076460\"\ndata-ec-name=\"NRK-kartlegging: Slik kjÃ¸pte selskaper skattekutt\"\ndata-ec-category=\"SMALL_THUMBNAIL\"\n>\n<div class=\"heading__container skin-background-50 skin-text-950 darkmode-skin-background-900 darkmode-skin-text-100\">\n<h2 class=\"heading\">\n<small class=\"kicker skin-text-700 darkmode-skin-text-300\"\n>Les ogsÃ¥</small\n>\n<span class=\"skin-text-950 darkmode-skin-text-100 link-text\">\nNRK-kartlegging: Slik kjÃ¸pte selskaper skattekutt\n</span>\n</h2>\n<svg\nheight=\"101\"\nviewBox=\"0 0 38 101\"\nfill=\"none\"\nxmlns=\"http://www.w3.org/2000/svg\"\nclass=\"thumbnail-overlay skin-text-50 darkmode-skin-text-900\"\n>\n<path\nd=\"M7.22551e-05 0C4.75007 0 8.93923 1.515 12.5677 4.545C16.1962 7.575 18.4722 11.4467 19.3958 16.16L38 101H7.22551e-05V0Z\"\nfill=\"currentColor\"\n/>\n</svg>\n</div>\n<div class=\"thumbnail-container\">\n<!-- include: /serum/render?id=1.17001605&amp;size=10&amp;perspective=LEAN&amp;alignment=AUTO&amp;caption=HOTELLKONGE%3A+Petter+Stordalens+hotell-konsern+har+v%C3%A6rt+i+flere+rettssaker+om+kj%C3%B8p+med+skattefordeler.+&amp;type=image&amp;aspect=F169&amp;classes=plug-image+lazy-load --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image lazy-load\">\n<div class=\"responsive-img F169\"><img sizes=\"(min-width:1180px) 639px, (min-width:720px) 56vw, 100vw\" srcset=\"https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAGR4eOa06uBpIsx04VrCcxA.jpg 80w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAipbU_ZmBDJ9Isx04VrCcxA.jpg 160w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAZxFsxMwqn2hIsx04VrCcxA.jpg 350w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAoVDVJVhI0L1Isx04VrCcxA.jpg 450w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAp00MoE0azzpIsx04VrCcxA.jpg 650w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAetDpJE3b5URIsx04VrCcxA.jpg 1000w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAPX6yAnYq-nlIsx04VrCcxA.jpg 1200w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAyZAykcZtRQtIsx04VrCcxA.jpg 1600w, https://gfx.nrk.no/gmmRYcZ8nZVIlsDgrR4ELAKV2-N-RM5Y9Isx04VrCcxA.jpg 2000w\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" loading=\"lazy\" alt=\"Petter Stordalen under Arendalsuka\" title=\"Foto: William Jobling / NRK\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n</div>\n</a>\n</div>\n<!-- // Reference Autonomous -->\n</p>\n</div>\n<div class=\"article-dateline article-footer container-widget-content cf\">\n<span class=\"article-publish-date publish-date publish-date-with-update-date\">\n<span class=\"article-dateline-annotation\">Publisert</span>\n<time class=\"datetime-absolute datePublished\"\ndatetime=\"2025-12-15T19:19:59+01:00\">\n15.12.2025, kl. 19.19\n</time>\n</span>\n<span class=\"article-update-date update-date\"><span class=\"article-dateline-annotation\">Oppdatert</span>\n<time class=\"datetime-relative dateModified\"\ndatetime=\"2025-12-15T19:22:25+01:00\">\n15.12.2025, kl. 19.22\n</time></span>\n</div>\n</div>\n<!-- include: /serum/render?id=panorama.singleton.favorittmarkering&amp;size=18&amp;perspective=RICH&amp;alignment=AUTO -->\n    <div class=\"min-side\" data-state-id=\"bzhod0gszg\" 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kur-room__title--3\"\n          \n          >\n      <span>\n         <small>Innbruddsraid i nabolaget:</small>  <span class=\"kur-nowrap\">â </span>Alle har skaffet seg kamera\n      </span>\n    </h2\n        >\n       \n       \n    </div>\n  </a> \n      \n    </div>\n  \n    </div>\n  \n      </div>\n    </section>\n  \n  </section>\n    </div>\n    \n        <script\n          \n          defer\n          \n          type=\"text/javascript\"\n          \n          src=\"https://static.nrk.no/publisering/kurator-visning/assets/elglobo-92a0f7bb.js\"\n          \n        ></script>\n      \n  </div></div></div><div class=\"g100 col fc s18 sg6 sg9 sg12 group-reference\"><div class=\"group widget rich cf container-widget\"><div class=\"g50 col fl s9 sl12 sl18 sg6 group-reference\"><div class=\"group widget rich cf container-widget\"><div class=\"g100 col fl s9 sl12 sl18 sg6 flow-reference\"><!-- include: /serum/render?id=1.11001879&amp;secondary=1.17674792&amp;size=9&amp;perspective=RICH&amp;alignment=LEFT&amp;head=AKTUELT+N%C3%85&amp;arrangement.offset=0&amp;arrangement.startoffset=0&amp;arrangement.quantity=1&amp;arrangement.repetition=PATTERN&amp;arrangement.view%5B0%5D.perspective=BRIEF&amp;arrangement.view%5B0%5D.size=9&amp;arrangement.view%5B0%5D.alignment=LEFT&amp;paged=OFF -->\n<div class=\"flow widget rich container-widget js-initialize cf\"\ndata-id=\"1.11001879\"\ndata-relation-limit=\"1\">\n<div class=\"container-widget-content\">\n<h3 class=\"widget-title skin-border\"><span>AKTUELT NÃ</span></h3>\n</div>\n<div class=\"cf flow-content container-widget lp_flow relations\"\ndata-ec-list=\"pp:article:1.11001879\"\ndata-ec-name=\"nrkno_flow\"\n><div\nclass=\"g100 col fl s9 sl12 sl18 sg6 compilation-reference relation flow-relation\"\ndata-id=\"1.17692705\"\ndata-reference-id=\"1.11001879.body20943\"\n><!-- include: 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https://gfx.nrk.no/76CuQ2K3f0N8XKetj7QwDQHCj5COZ--iLyzP58PYKbDA.jpg 450w, https://gfx.nrk.no/76CuQ2K3f0N8XKetj7QwDQmyUW-lQDLdPyzP58PYKbDA.jpg 650w, https://gfx.nrk.no/76CuQ2K3f0N8XKetj7QwDQ8mSa3FkC5GXyzP58PYKbDA.jpg 1000w, https://gfx.nrk.no/76CuQ2K3f0N8XKetj7QwDQbtd5WQgE9THyzP58PYKbDA.jpg 1200w, https://gfx.nrk.no/76CuQ2K3f0N8XKetj7QwDQO-0z4qGWZ0zyzP58PYKbDA.jpg 1600w, https://gfx.nrk.no/76CuQ2K3f0N8XKetj7QwDQJJjOBefYF7LyzP58PYKbDA.jpg 2000w\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" loading=\"eager\" alt=\"Krossen ved Kiwi\" title=\"Foto: Jan Ove Grastveit\"></div>\n<figcaption>\n<small>Foto: Jan Ove Grastveit</small>\n</figcaption>\n</figure>\n<!-- END: /templates/image/image-rich.jsp -->\n\n<div class=\"status-line\">\n<div class=\"status-line-top skin-background\"></div>\n<div class=\"status-line-bottom\"></div>\n</div>\n</div>\n<div class=\"plug-teaser skin-border\">\n<h2 class=\"title\">Traktor i elv â to personer reddet i land</h2>\n<span class=\"compilation-circle\"></span>\n<span class=\"compilation-link\">Flom i Rogaland</span>\n<footer class=\"plug-footer\">\n<div class=\"plug-metadata plug-metadata-footer\">\n<span class=\"plug-metadata-icon skin-plug-icon\">\nFÃ¸lg saken\n</span>\n</div>\n</footer>\n</div>\n</a>\n</div>\n<script>\nrequire(['inline!realtime:type/compilation/CompilationStatus'],\nfunction(CompilationStatus) {\nCompilationStatus.bootstrap('.compilation.brief.js-initialize');\n}\n);\n</script>\n</div></div>\n</div>\n</div></div></div><div class=\"g50 col fr s9 sl12 sl18 sg6 group-reference\"><div class=\"group widget rich lp_newsroomglobo cf container-widget\"><div class=\"g100 col fr s9 sl12 sl18 sg6 flow-reference\"><!-- include: /serum/render?id=1.12990296&amp;secondary=1.17674792&amp;size=9&amp;perspective=RICH&amp;alignment=RIGHT&amp;head=SISTE+NYTT&amp;arrangement.offset=0&amp;arrangement.startoffset=0&amp;arrangement.quantity=10&amp;arrangement.repetition=PATTERN&amp;arrangement.view%5B0%5D.perspective=BRIEF&amp;arrangement.view%5B0%5D.size=AUTO&amp;arrangement.view%5B0%5D.alignment=RIGHT&amp;paged=OFF -->\n<div class=\"flow widget rich container-widget js-initialize cf\"\ndata-id=\"1.12990296\"\ndata-relation-limit=\"10\">\n<div class=\"container-widget-content\">\n<h3 class=\"widget-title skin-border\"><span>SISTE NYTT</span></h3>\n</div>\n<div class=\"cf flow-content container-widget lp_flow relations flow-content__empty\"\ndata-ec-list=\"pp:article:1.12990296\"\ndata-ec-name=\"nrkno_flow\"\n></div>\n</div>\n</div><div class=\"g100 col fr s9 sl12 sl18 sg6 stream-reference\"><!-- include: /serum/render?id=1.11001867&amp;size=9&amp;perspective=LEAN&amp;alignment=RIGHT&amp;quantity=15 -->\n<section class=\"stream widget lean cf js-initialize js-realtime\"\ndata-id=\"1.11001867\"\ndata-relation-perspective=\"REFERENCE\"\ndata-relation-limit=\"15\"\ndata-permalink=\"\">\n<header class=\"stream-header\">\n<h3 class=\"stream-title\"><time aria-live=\"off\">&nbsp;</time>Siste meldinger</h2>\n</header>\n<ul class=\"stream-lean-content relations\" aria-live=\"polite\">\n<li class=\"stream-item relation\"\nid=\"1.17694022.1.17694022\"\ndata-id=\"1.17694022\"\ndata-reference-id=\"1.17694022.1.17694022\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17694022&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/nyheter/staten-anker-dom-i-klimasoksmalet-1.17694022\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17694022\">\n<time class=\"bulletin-publication-time\">\n19:56\n</time>\nStaten anker dom i klimasÃ¸ksmÃ¥let\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17694020.1.17694020\"\ndata-id=\"1.17694020\"\ndata-reference-id=\"1.17694020.1.17694020\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17694020&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/rogaland/traktor-i-elv-_-to-personer-reddet-i-land-1.17694020\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17694020\">\n<time class=\"bulletin-publication-time\">\n19:40\n</time>\nTraktor i elv â to personer reddet i land\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693885.1.17693885\"\ndata-id=\"1.17693885\"\ndata-reference-id=\"1.17693885.1.17693885\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693885&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/vestfoldogtelemark/savnet-kvinne-_48_-funnet-omkommet-i-tokke-1.17693885\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693885\">\n<time class=\"bulletin-publication-time\">\n18:55\n</time>\nSavnet kvinne (48) funnet omkommet i Tokke\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693941.1.17693941\"\ndata-id=\"1.17693941\"\ndata-reference-id=\"1.17693941.1.17693941\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693941&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/nyheter/store_-_-en-skjebnetid-for-ukraina-1.17693941\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693941\">\n<time class=\"bulletin-publication-time\">\n18:37\n</time>\nStÃ¸re: â En skjebnetid for Ukraina\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693929.1.17693929\"\ndata-id=\"1.17693929\"\ndata-reference-id=\"1.17693929.1.17693929\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693929&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/nyheter/konkurransetilsynet_-norgesgruppen-far-kjope-vitusapotek-1.17693929\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693929\">\n<time class=\"bulletin-publication-time\">\n17:06\n</time>\nKonkurransetilsynet: Norgesgruppen fÃ¥r kjÃ¸pe Vitusapotek\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693933.1.17693933\"\ndata-id=\"1.17693933\"\ndata-reference-id=\"1.17693933.1.17693933\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693933&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/mr/sikta-for-atte-nye-seksuallovbrot-pa-ti-dagar-1.17693933\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693933\">\n<time class=\"bulletin-publication-time\">\n17:03\n</time>\nSikta for Ã¥tte nye seksuallovbrot pÃ¥ ti dagar\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693916.1.17693916\"\ndata-id=\"1.17693916\"\ndata-reference-id=\"1.17693916.1.17693916\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693916&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/nyheter/-mann-i-50-arene-siktet-i-inderoy-dodsfall-_-erkjenner-ikke-straffskyld-1.17693916\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693916\">\n<time class=\"bulletin-publication-time\">\n16:50\n</time>\nMann i 50-Ã¥rene siktet i InderÃ¸y-dÃ¸dsfall â erkjenner ikke straffskyld\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693901.1.17693901\"\ndata-id=\"1.17693901\"\ndata-reference-id=\"1.17693901.1.17693901\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693901&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/nyheter/sonnen-til-avdode-regissor-rob-reiner-satt-i-varetekt-1.17693901\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693901\">\n<time class=\"bulletin-publication-time\">\n16:31\n</time>\nSÃ¸nnen til avdÃ¸de regissÃ¸r Rob Reiner satt i varetekt\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693892.1.17693892\"\ndata-id=\"1.17693892\"\ndata-reference-id=\"1.17693892.1.17693892\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693892&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/nyheter/ukrainas-forhandlingsleder_-_-framgang-i-samtalene-1.17693892\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693892\">\n<time class=\"bulletin-publication-time\">\n16:15\n</time>\nUkrainas forhandlingsleder: â Framgang i samtalene\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693856.1.17693856\"\ndata-id=\"1.17693856\"\ndata-reference-id=\"1.17693856.1.17693856\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693856&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/nyheter/kraftig-regn-far-bygninger-til-a-kollapse-i-gaza-1.17693856\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693856\">\n<time class=\"bulletin-publication-time\">\n16:10\n</time>\nKraftig regn fÃ¥r bygninger til Ã¥ kollapse i Gaza\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693762.1.17693762\"\ndata-id=\"1.17693762\"\ndata-reference-id=\"1.17693762.1.17693762\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693762&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/nyheter/olinas-syltaflesk-tilbakekalles-pa-grunn-av-listeria-1.17693762\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693762\">\n<time class=\"bulletin-publication-time\">\n15:43\n</time>\nOlinas Syltaflesk tilbakekalles pÃ¥ grunn av listeria\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17692707.1.17692707\"\ndata-id=\"1.17692707\"\ndata-reference-id=\"1.17692707.1.17692707\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17692707&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/stor-oslo/siktede-etter-skytingen-pa-storo-senteret-fremstilles-for-fengsling-1.17692707\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17692707\">\n<time class=\"bulletin-publication-time\">\n15:21\n</time>\nSiktede etter skytingen pÃ¥ Storo-senteret fremstilles for fengsling\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693787.1.17693787\"\ndata-id=\"1.17693787\"\ndata-reference-id=\"1.17693787.1.17693787\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693787&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/sorlandet/frifunnet-for-drap-1.17693787\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693787\">\n<time class=\"bulletin-publication-time\">\n15:17\n</time>\nFrifunnet for drap\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693561.1.17693561\"\ndata-id=\"1.17693561\"\ndata-reference-id=\"1.17693561.1.17693561\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693561&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/nyheter/nye-sanksjoner-mot-den-russiske-skyggeflaten-1.17693561\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693561\">\n<time class=\"bulletin-publication-time\">\n14:58\n</time>\nNye sanksjoner mot den russiske skyggeflÃ¥ten\n</a>\n</span>\n\n</li>\n<li class=\"stream-item relation\"\nid=\"1.17693722.1.17693722\"\ndata-id=\"1.17693722\"\ndata-reference-id=\"1.17693722.1.17693722\"\ndata-perspective=\"REFERENCE\">\n<!-- include: /serum/render?id=1.17693722&amp;secondary=1.11001867&amp;size=9&amp;perspective=REFERENCE&amp;alignment=AUTO -->\n<span class=\"teaser widget reference emphasis-medium\">\n<a href=\"https://www.nrk.no/rogaland/sokndal-far-bistand-av-sivilforsvaret-1.17693722\"\nclass=\"autonomous skin-text\"\ndata-id=\"1.17693722\">\n<time class=\"bulletin-publication-time\">\n14:55\n</time>\nSokndal fÃ¥r bistand av Sivilforsvaret\n</a>\n</span>\n\n</li>\n</ul>\n</section>\n<script>\nrequire([\n'inline!standard:realtime:common/module/realtime/Serum.RealtimeUpdater',\n'inline!standard:realtime:type/stream/Serum.RealtimeStream',\n'inline!standard:jquery',\n'inline!standard:realtime:common/module/date/Serum.Clock'\n], function(RealtimeUpdater, RealtimeStream, $, Clock) {\n$('.stream.js-realtime').each(function() {\nvar $target = $(this);\n$target.removeClass('js-realtime');\nRealtimeUpdater.get().addTarget($target);\nnew RealtimeStream($target);\nClock.initialize($('.stream-header time'));\n});\n});\n</script>\n</div><div class=\"g100 col fr s9 sl12 sl18 sg6 singleton-reference\"><!-- include: /serum/render?id=1.11263327&amp;size=9&amp;perspective=RICH&amp;alignment=RIGHT -->\n<div class=\"stream-lean-footer\">\n<a href=\"https://www.nrk.no/nyheter/\" target=\"_parent\" class=\"stream-lean-exit\">FÃ¸lg nyhetsbildet <span>akkurat nÃ¥</span></a>\n<svg viewBox=\"0 0 9 23\" role=\"presentation\" aria-hidden=\"true\" shape-rendering=\"auto\" class=\"arrow-right\">\n<g fill=\"none\" fill-rule=\"evenodd\">\n<path d=\"M2 2l5 9.723L2 21\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"square\"/>\n</g>\n</svg>\n</div></div></div></div><div class=\"g100 col fc s18 sg6 sg9 sg12 universe-reference\"><!-- include: /serum/render?id=1.11264150&amp;secondary=1.17674792&amp;size=18&amp;perspective=RICH&amp;alignment=CENTER&amp;scope=ARTICLE&amp;caption=Norge&amp;display=true&amp;arrangement.offset=0&amp;arrangement.startoffset=0&amp;arrangement.quantity=3&amp;arrangement.repetition=PATTERN&amp;arrangement.view%5B0%5D.perspective=LEAN&amp;arrangement.view%5B0%5D.size=6&amp;arrangement.view%5B0%5D.alignment=LEFT&amp;paged=OFF -->\n<div class=\"universe widget rich flow container-widget js-initialize\" data-id=\"1.11264150\">\n<div class=\"container-widget-content\">\n<h3 class=\"universe-title widget-title skin-border\">\n<a href=\"https://www.nrk.no/norge/norge-1.11264150\" class=\"skin-text-hover skin-plug-icon autonomous\" data-id=\"1.11264150\">\nNorge\n</a>\n</h3>\n</div>\n<div class=\"cf flow-content container-widget lp_universe relations\"\ndata-ec-list=\"pp:article:1.11264150\"\ndata-ec-name=\"nrkno_universe\">\n<!--\n--><!--\n--><div class=\"g33 col fln s6 sl9 sl12 sl18 article-reference relation\"\ndata-id=\"1.17687074\"\ndata-reference-id=\"1.11264150.\">\n<!-- include: /serum/render?id=1.17687074&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;showDescription=false --><!-- START: /templates/article/article-lean.jsp -->\n<div class=\"article widget lean plug-default plug lp_plug cf\">\n<a class=\"autonomous\"\nhref=\"https://www.nrk.no/sorlandet/slar-alarm_-_-mange-barn-etterlyser-det-dognapne-chatte-tilbudet-1.17687074\"\ndata-id=\"1.17687074\"\ndata-ec-id=\"pp:article:1.17687074\"\ndata-ec-name=\"SlÃ¥r alarm: â Mange barn etterlyser dÃ¸gnÃ¥pent chatte-tilbud\">\n<!-- include: /serum/render?id=1.15882892&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;caption=Daglig+leder+av+barnas+alarmtelefon+i+Kristiansand+vil+ha+tilbake+d%C3%B8gn%C3%A5pent+chattetilbud+for+barn+i+krise.&amp;type=image&amp;aspect=F169&amp;classes=plug-image --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image\">\n<div class=\"responsive-img F169\"><img sizes=\"(min-width:1180px) 383px, (min-width:720px) 33vw, 100vw\" srcset=\"https://gfx.nrk.no/xrItAVhu850gfzH5L0CTyA-h_Pal6CaCfmSMKy2Asgyw.jpg 80w, https://gfx.nrk.no/xrItAVhu850gfzH5L0CTyAzia93GAc4YzmSMKy2Asgyw.jpg 160w, https://gfx.nrk.no/xrItAVhu850gfzH5L0CTyA3c-Z8HfyKNnmSMKy2Asgyw.jpg 350w, https://gfx.nrk.no/xrItAVhu850gfzH5L0CTyAfVVpK1zdFJvmSMKy2Asgyw.jpg 450w, https://gfx.nrk.no/xrItAVhu850gfzH5L0CTyAIIu4yQWs_3vmSMKy2Asgyw.jpg 650w, https://gfx.nrk.no/xrItAVhu850gfzH5L0CTyAHTw2vTzytkjmSMKy2Asgyw.jpg 1000w, https://gfx.nrk.no/xrItAVhu850gfzH5L0CTyAOrcv6XtNXPrmSMKy2Asgyw.jpg 1200w, https://gfx.nrk.no/xrItAVhu850gfzH5L0CTyAWrN629i9SQ3mSMKy2Asgyw.jpg 1600w, https://gfx.nrk.no/xrItAVhu850gfzH5L0CTyAHY1TBR8o7S_mSMKy2Asgyw.jpg 2000w\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" loading=\"eager\" alt=\"Margrethe Ãsterhus\" title=\"Foto: Siv Kristin SÃ¦llmann / NRK\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n<div class=\"plug-teaser\">\n<h2 class=\"title\">SlÃ¥r alarm: â Mange barn etterlyser dÃ¸gnÃ¥pent chatte-tilbud</h2>\n</div>\n</a>\n</div>\n<!-- END: /templates/article/article-lean.jsp -->\n<!--\n--></div><!--\n--><!--\n--><!--\n--><div class=\"g33 col fln s6 sl9 sl12 sl18 article-reference relation\"\ndata-id=\"1.17694019\"\ndata-reference-id=\"1.11264150.\">\n<!-- include: /serum/render?id=1.17694019&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;showDescription=false --><!-- START: /templates/article/article-lean.jsp -->\n<div class=\"article widget lean plug-default plug lp_plug cf\">\n<a class=\"autonomous\"\nhref=\"https://www.nrk.no/tromsogfinnmark/fiskeriforhandlinger-med-russland-pa-overtid-1.17694019\"\ndata-id=\"1.17694019\"\ndata-ec-id=\"pp:article:1.17694019\"\ndata-ec-name=\"Fiskeriforhandlinger pÃ¥ overtid: â Det politiske bakteppet kommer til Ã¥ gjÃ¸re det vanskelig\">\n<!-- include: /serum/render?id=1.17690593&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;caption=Siden+Norge+og+Russland+ikke+har+kommet+til+enighet+enda%2C+s%C3%A5+er+det+fortsatt+ikke+satt+noen+totalkvoter+p%C3%A5+verken+torsk%2C+hyse+eller+bl%C3%A5kveite.&amp;type=image&amp;aspect=F169&amp;classes=plug-image --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image\">\n<div class=\"responsive-img F169\"><img sizes=\"(min-width:1180px) 383px, (min-width:720px) 33vw, 100vw\" srcset=\"https://gfx.nrk.no/bYinGZE75Q4g_uvx60PL1AIo_QN8O69-OLuX2-E6Azhg.jpg 80w, https://gfx.nrk.no/bYinGZE75Q4g_uvx60PL1AkktoiPNTdfCLuX2-E6Azhg.jpg 160w, https://gfx.nrk.no/bYinGZE75Q4g_uvx60PL1AlBl4E6YNxKeLuX2-E6Azhg.jpg 350w, https://gfx.nrk.no/bYinGZE75Q4g_uvx60PL1ASNQFD8A19e-LuX2-E6Azhg.jpg 450w, https://gfx.nrk.no/bYinGZE75Q4g_uvx60PL1AIwZnJcqYWdWLuX2-E6Azhg.jpg 650w, https://gfx.nrk.no/bYinGZE75Q4g_uvx60PL1AhpfHZug6DrWLuX2-E6Azhg.jpg 1000w, https://gfx.nrk.no/bYinGZE75Q4g_uvx60PL1Au8wyp3_oxoCLuX2-E6Azhg.jpg 1200w, https://gfx.nrk.no/bYinGZE75Q4g_uvx60PL1AdnknvvEAgvCLuX2-E6Azhg.jpg 1600w, https://gfx.nrk.no/bYinGZE75Q4g_uvx60PL1Ahp2Ry6FPQ1SLuX2-E6Azhg.jpg 2000w\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" loading=\"eager\" alt=\"En fisker i oransje regntÃ¸y jobber pÃ¥ dekk om natten med en fangst. Et sterkt lys belyser situasjonen. Fisken henger fra en line ved siden av bÃ¥ten. Det er mÃ¸rkt rundt, med bare lyset fra bÃ¥ten som skinner. (Bildebeskrivelsen er laget av en KI-tjeneste)\" title=\"Foto: Gunnar SÃ¦tra / NRK\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n<div class=\"plug-teaser\">\n<h2 class=\"title\">Fiskeriforhandlinger pÃ¥ overtid: â Det politiske bakteppet kommer til Ã¥ gjÃ¸re det vanskelig</h2>\n</div>\n</a>\n</div>\n<!-- END: /templates/article/article-lean.jsp -->\n<!--\n--></div><!--\n--><!--\n--><!--\n--><div class=\"g33 col fln s6 sl9 sl12 sl18 article-reference relation\"\ndata-id=\"1.17692877\"\ndata-reference-id=\"1.11264150.\">\n<!-- include: /serum/render?id=1.17692877&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;showDescription=false --><!-- START: /templates/article/article-lean.jsp -->\n<div class=\"article widget lean plug-default plug lp_plug cf\">\n<a class=\"autonomous\"\nhref=\"https://www.nrk.no/mr/startar-opp-langlo-5.-januar-etter-konkursen-_-time-interior-har-kjopt-konkursbuet-1.17692877\"\ndata-id=\"1.17692877\"\ndata-ec-id=\"pp:article:1.17692877\"\ndata-ec-name=\"Startar opp igjen fabrikken: â Vi har store planar \">\n<!-- include: /serum/render?id=1.17680258&amp;size=6&amp;perspective=LEAN&amp;alignment=AUTO&amp;type=image&amp;aspect=F169&amp;classes=plug-image --><!-- START: /templates/image/image-lean.jsp -->\n<figure class=\"image widget lean plug-image\">\n<div class=\"responsive-img F169\"><img sizes=\"(min-width:1180px) 383px, (min-width:720px) 33vw, 100vw\" srcset=\"https://gfx.nrk.no/E5U02GF2kwTAK4mZ-lDqUwK-T5NBWgcnZBPfvGZKTODA.jpg 80w, https://gfx.nrk.no/E5U02GF2kwTAK4mZ-lDqUwUE96EarRj6NBPfvGZKTODA.jpg 160w, https://gfx.nrk.no/E5U02GF2kwTAK4mZ-lDqUwTWgw1f1P1S5BPfvGZKTODA.jpg 350w, https://gfx.nrk.no/E5U02GF2kwTAK4mZ-lDqUw4i3g7PyrPNBBPfvGZKTODA.jpg 450w, https://gfx.nrk.no/E5U02GF2kwTAK4mZ-lDqUwbayVvZSa4rZBPfvGZKTODA.jpg 650w, https://gfx.nrk.no/E5U02GF2kwTAK4mZ-lDqUwo-R9kja9I0xBPfvGZKTODA.jpg 1000w, https://gfx.nrk.no/E5U02GF2kwTAK4mZ-lDqUwjdNBZhW445RBPfvGZKTODA.jpg 1200w, https://gfx.nrk.no/E5U02GF2kwTAK4mZ-lDqUwsqXuOt0E31RBPfvGZKTODA.jpg 1600w, https://gfx.nrk.no/E5U02GF2kwTAK4mZ-lDqUw07Y5zZ2WVIdBPfvGZKTODA.jpg 2000w\" src=\"data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" loading=\"eager\" alt=\"Dronebilde av Langlo AS like etter konkursen i november 2025. Langlo ligger pÃ¥ Svemorka industriomrÃ¥de ved Stranda\" title=\"Foto: Ãyvind Sandnes/NRK\"></div>\n</figure>\n<!-- END: /templates/image/image-lean.jsp -->\n\n<div class=\"plug-teaser\">\n<h2 class=\"title\">Startar opp igjen fabrikken: â Vi har store planar </h2>\n</div>\n</a>\n</div>\n<!-- END: /templates/article/article-lean.jsp -->\n<!--\n--></div><!--\n-->\n</div>\n</div>\n<!-- END: /templates/universe/universe.jsp -->\n</div></div></div><div class=\"g100 col fln sAUTO footer-reference\"><!-- include: /serum/render?id=1.12592700&amp;size=18&amp;perspective=RICH&amp;alignment=AUTO --><link href=\"https://static.nrk.no/nrkno-footer/1.10.2/style.css\" rel=\"stylesheet\" type=\"text/css\"><nrkno-footer data=\"{&#34;pageInfo&#34;:{&#34;name&#34;:&#34;Nyheter&#34;,&#34;path&#34;:&#34;/nyheter&#34;,&#34;infoItems&#34;:[{&#34;type&#34;:&#34;phone&#34;,&#34;label&#34;:&#34;Sentralbord&#34;,&#34;value&#34;:&#34; 23 04 70 00&#34;},{&#34;type&#34;:&#34;text&#34;,&#34;label&#34;:&#34;NyhetsdirektÃ¸r&#34;,&#34;value&#34;:&#34;Kathrine Hammerstad (Konst.) &#34;}]}}\" data-hydrated=\"false\" data-version=\"1.10.2\"> <!--$--><div class=\"nrkno-footer nrkno-css-reset\"><footer class=\"font-nrk-sans w-full\" data-testid=\"nrkno-footer\"><section aria-label=\"Hjelp, tjenester og kontaktinformasjon\" class=\"nrkno-footer__main-section pt-3.5 px-2.5 pb-6 bg-core-blue-100 text-core-blue-950 dark:bg-core-blue-950 dark:text-core-blue-50 my-0 w-full tablet:py-9\"><div class=\"nrkno-footer__main-section-container max-w-[1150px] mx-auto\"><div class=\"nrkno-footer__main-section-container-inner-wrapper w-full tablet:flex tablet:justify-center\"><div class=\"nrkno-footer__first-col text-center tablet:w-[30%] tablet:mr-7\"><a href=\"/nyheter\" class=\"nrkno-footer__logo-link inline-flex items-center justify-center mb-[14px] min-w-[45px] min-h-[19px] w-full\"><svg aria-hidden=\"true\" width=\"2.188em\" height=\"0.875em\" viewBox=\"0 0 35 14\" fill=\"currentColor\" class=\"nrkno-footer__logo w-[45px] h-[19px]\"><path d=\"M0 12.999v-12h3.937v12H0Zm9.294-10.09L11.558 13H7.25l-2.704-12h2.417a2.276 2.276 0 0 1 1.513.55c.42.346.71.826.819 1.36ZM12.149 13v-12h3.938v12h-3.938Zm6.912-7.436a2.382 2.382 0 0 1-2.4-2.4 2.301 2.301 0 0 1 .321-1.2 2.41 2.41 0 0 1 3.278-.862c.356.21.653.506.862.862.215.363.326.778.321 1.2a2.35 2.35 0 0 1-.321 1.208 2.4 2.4 0 0 1-.862.87 2.3 2.3 0 0 1-1.2.322Zm2.99 7.436v-12h3.938v12h-3.937Zm8.923-5.442c.01.012.095.15.253.414s.364.602.617 1.014a314.615 314.615 0 0 1 1.597 2.62c.247.41.529.876.845 1.394H29.96c-.27-.44-.516-.837-.736-1.192-.22-.355-.453-.738-.7-1.149-.248-.41-.493-.81-.736-1.2-.242-.389-.45-.73-.625-1.022-.175-.293-.296-.49-.363-.592A1.747 1.747 0 0 1 26.513 7c.016-.29.11-.57.27-.811.067-.113.191-.313.371-.6s.392-.628.634-1.023c.242-.394.488-.797.736-1.208l.7-1.158.736-1.2h4.326L30.94 6.46a1.08 1.08 0 0 0-.17.54c.012.202.083.396.204.558Z\"/></svg><span class=\"sr-only\">NRK</span><span class=\"nrkno-footer__page-name font-bold text-xl ml-1\">Nyheter</span></a><ul aria-label=\"Informasjon om sideredaktÃ¸r\" class=\"list-none p-0 mb-2.5 text-sm\"><li class=\"mb-[4px]\"><span class=\"mr-1\">Sentralbord<!-- -->:<!-- --> </span><a href=\"tel: 23 04 70 00\" class=\"underline\"> 23 04 70 00</a></li><li class=\"mb-[4px]\"><span class=\"mr-1\">NyhetsdirektÃ¸r<!-- -->:<!-- --> </span><span>Kathrine Hammerstad (Konst.) </span></li></ul><div class=\"nrkno-footer__external-logo-links flex justify-center gap-x-4 mt-5 mb-2.5\"><a aria-label=\"NRK arbeider etter VÃ¦r Varsom-plakatens regler for god presseskikk. 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8.53643C26.2146 7.9988 26.1689 7.37859 26.6588 6.87059L26.6598 6.87147Z\" fill=\"currentColor\"></path><path d=\"M30.2087 7.38576L30.6602 8.02571L29.2188 9.83965L31.4124 9.09201L31.8638 9.73195L28.6792 10.6816L28.244 10.0632L30.2106 7.38397L30.2087 7.38576Z\" fill=\"currentColor\"></path><path d=\"M30.2724 12.8707L29.8093 11.8556L29.4161 11.9157L29.0967 11.2156L32.4058 10.8781L32.7101 11.5459L30.2886 13.8284L29.969 13.1283L30.2724 12.8716V12.8707ZM30.7248 12.4856L31.8332 11.5441L30.3953 11.7649L30.7238 12.4856H30.7248Z\" fill=\"currentColor\"></path><path d=\"M31.7219 15.7266L30.8621 16.4789L30.6872 15.6692L31.4357 15.0006L31.3549 14.6263L30.5014 14.8112L30.3469 14.0985L33.4273 13.4325L33.711 14.7439C33.8501 15.3865 33.4839 15.9492 32.8368 16.0893C32.388 16.1862 31.9742 16.0408 31.7219 15.7266ZM31.9355 14.5015L32.0415 14.9898C32.1034 15.2761 32.3728 15.4341 32.6805 15.3677C32.9884 15.3012 33.1679 15.0454 33.106 14.76L33.0001 14.2717L31.9355 14.5024V14.5015Z\" fill=\"currentColor\"></path><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M24.8682 22.6243L17.8342 8.61631V20.3482C18.7111 20.4972 19.3789 21.26 19.3789 22.1792C19.3789 23.2051 18.5477 24.0361 17.5219 24.0361C16.496 24.0361 15.6649 23.2051 15.6649 22.1792C15.6649 21.26 16.3335 20.4963 17.2104 20.3482V8.61452L10.162 22.6647V29.1037C12.2676 30.5048 14.796 31.3225 17.5156 31.3225C20.2351 31.3225 22.7716 30.503 24.8791 29.0975L24.8682 22.6253V22.6243Z\" fill=\"currentColor\"></path></g><defs><clipPath id=\"clip0_2360_8744\"><rect width=\"34\" height=\"34\" fill=\"white\" transform=\"translate(0.5 0.933334)\"></rect></clipPath></defs></svg></a></div><a href=\"https://www.nrk.no/03030/\" class=\"nrkno-footer__newstip-link inline-flex justify-between m-auto bg-core-blue-200 dark:bg-core-blue-600 dark:text-core-blue-950 mobile:w-auto tablet:w-full max-w-[17rem] mt-4 py-4 px-6 rounded-full items-center decoration-none\"><span class=\"font-bold mr-7 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aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z\"/></svg></span></u-summary><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/informasjon/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Om NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/kontakt/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Kontakt NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/lisens/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Lisens</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/publikum/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Publikum i NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/deltaker/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Delta i NRK-programmer</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/stilling/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Jobb i NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/presse/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Presse</a></li></ul></u-details></div><div class=\"hidden tablet:block\"><h3 class=\"hidden tablet:block !mb-1 text-sm font-bold uppercase\">Kontakt</h3><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/informasjon/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Om NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/kontakt/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Kontakt NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/lisens/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Lisens</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/publikum/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Publikum i NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/deltaker/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Delta i NRK-programmer</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/stilling/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Jobb i NRK</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/presse/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Presse</a></li></ul></div></div><div class=\"nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column\"><div class=\"block tablet:hidden\"><u-details class=\"nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md\" name=\"nrkno-footer-colophon-details\"><u-summary class=\"nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md\">Hjelp<span class=\"ml-auto text-core-blue-500 text-xs\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z\"/></svg></span></u-summary><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>BrukerstÃ¸tte</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/tilgjengelighet/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Tilgjengelighet</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/personvernerklaering/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Personvern</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/informasjonskapsler/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Informasjonskapsler (cookies)</a></li></ul></u-details></div><div class=\"hidden tablet:block\"><h3 class=\"hidden tablet:block !mb-1 text-sm font-bold uppercase\">Hjelp</h3><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>BrukerstÃ¸tte</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/tilgjengelighet/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Tilgjengelighet</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/personvernerklaering/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Personvern</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://info.nrk.no/informasjonskapsler/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Informasjonskapsler (cookies)</a></li></ul></div></div><div class=\"nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column\"><div class=\"block tablet:hidden\"><u-details class=\"nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md\" name=\"nrkno-footer-colophon-details\"><u-summary class=\"nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md\">Tjenester<span class=\"ml-auto text-core-blue-500 text-xs\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z\"/></svg></span></u-summary><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.yr.no\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Yr</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/skole/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>NRK Skole</a></li></ul></u-details></div><div class=\"hidden tablet:block\"><h3 class=\"hidden tablet:block !mb-1 text-sm font-bold uppercase\">Tjenester</h3><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.yr.no\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Yr</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/skole/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>NRK Skole</a></li></ul></div></div><div class=\"nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column\"><div class=\"block tablet:hidden\"><u-details class=\"nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md\" name=\"nrkno-footer-colophon-details\"><u-summary class=\"nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md\">Produksjon<span class=\"ml-auto text-core-blue-500 text-xs\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z\"/></svg></span></u-summary><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/eksternproduksjon/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Eksterne produksjoner</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/retningslinjer/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Retningslinjer og design</a></li></ul></u-details></div><div class=\"hidden tablet:block\"><h3 class=\"hidden tablet:block !mb-1 text-sm font-bold uppercase\">Produksjon</h3><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/eksternproduksjon/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Eksterne produksjoner</a></li><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/retningslinjer/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Retningslinjer og design</a></li></ul></div></div><div class=\"nrkno-footer__links-section tablet:pb-3 tablet:mr-4 tablet:break-inside-avoid-column\"><div class=\"block tablet:hidden\"><u-details class=\"nrkno-footer__details-list mb-2.5 dark:border dark:border-core-blue-800 rounded-md\" name=\"nrkno-footer-colophon-details\"><u-summary class=\"nrkno-footer__details-summary bg-white dark:bg-core-blue-950 dark:text-core-blue-50 flex w-full list-none py-2.5 px-4 text-sm rounded-md\">Salg<span class=\"ml-auto text-core-blue-500 text-xs\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M4.2 9.4a1 1 0 0 1 1.4-.2l6.4 4.6 6.4-4.6a1 1 0 0 1 1.2 1.6L12 16.2l-7.6-5.4a1 1 0 0 1-.2-1.4Z\"/></svg></span></u-summary><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/salg/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Spons og salg</a></li></ul></u-details></div><div class=\"hidden tablet:block\"><h3 class=\"hidden tablet:block !mb-1 text-sm font-bold uppercase\">Salg</h3><ul class=\"p-0 m-0 list-none\"><li class=\"nrkno-footer__links-item bg-core-blue-50 dark:bg-transparent text-sm my-[1px] py-2.5 px-4 tablet:pl-0 tablet:py-[0.3rem] tablet:bg-transparent border-t border-transparent dark:border-core-blue-800\"><a href=\"https://www.nrk.no/salg/\" class=\"flex items-center hover:text-core-blue-600 decoration-none\"><span class=\"mr-1 hidden tablet:flex text-core-blue-600 text-[10px]\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M9.4 4.2a1 1 0 0 0-.2 1.4l4.6 6.4-4.6 6.4a1 1 0 0 0 1.6 1.2l5.4-7.6-5.4-7.6a1 1 0 0 0-1.4-.2Z\"/></svg></span>Spons og salg</a></li></ul></div></div></div></div><div class=\"text-center\"><a href=\"#innhold\" class=\"inline-flex items-center justify-center max-w-[16rem] text-sm m-auto bg-core-blue-200 dark:bg-core-blue-600 dark:text-core-blue-50 mt-4 mx-auto py-4 px-10 rounded-full\"><span class=\"text-core-blue-600 dark:text-core-blue-50 mr-2 text-xs\"><svg aria-hidden=\"true\" width=\"1.500em\" height=\"1.500em\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"m12 4 7 4.9v2.27l-6-4.2V20l-2-1V6.97l-6 4.2V8.9L12 4Z\" clip-rule=\"evenodd\"/></svg></span>Til toppen</a></div></div></section><div class=\"w-full bg-core-blue-950 text-core-blue-200 text-center text-sm py-10\"><a href=\"https://www.nrk.no\" class=\"inline-block mb-[14px] min-w-[45px] min-h-[19px] text-white w-full\"><svg aria-hidden=\"true\" width=\"2.188em\" height=\"0.875em\" viewBox=\"0 0 35 14\" fill=\"currentColor\" class=\"inline-block w-[74px] h-[26px] mx-auto\"><path d=\"M0 12.999v-12h3.937v12H0Zm9.294-10.09L11.558 13H7.25l-2.704-12h2.417a2.276 2.276 0 0 1 1.513.55c.42.346.71.826.819 1.36ZM12.149 13v-12h3.938v12h-3.938Zm6.912-7.436a2.382 2.382 0 0 1-2.4-2.4 2.301 2.301 0 0 1 .321-1.2 2.41 2.41 0 0 1 3.278-.862c.356.21.653.506.862.862.215.363.326.778.321 1.2a2.35 2.35 0 0 1-.321 1.208 2.4 2.4 0 0 1-.862.87 2.3 2.3 0 0 1-1.2.322Zm2.99 7.436v-12h3.938v12h-3.937Zm8.923-5.442c.01.012.095.15.253.414s.364.602.617 1.014a314.615 314.615 0 0 1 1.597 2.62c.247.41.529.876.845 1.394H29.96c-.27-.44-.516-.837-.736-1.192-.22-.355-.453-.738-.7-1.149-.248-.41-.493-.81-.736-1.2-.242-.389-.45-.73-.625-1.022-.175-.293-.296-.49-.363-.592A1.747 1.747 0 0 1 26.513 7c.016-.29.11-.57.27-.811.067-.113.191-.313.371-.6s.392-.628.634-1.023c.242-.394.488-.797.736-1.208l.7-1.158.736-1.2h4.326L30.94 6.46a1.08 1.08 0 0 0-.17.54c.012.202.083.396.204.558Z\"/></svg><span class=\"sr-only\">GÃ¥ til forsiden<!-- --> - NRK.no</span></a><a href=\"https://www.nrk.no/etikk/opphavsrett-pa-nrk.no-1.2843522\" class=\"block font-semibold\">Opphavsrett<!-- --> <!-- -->NRK Â© 2025</a><a class=\"flex flex-col mt-1.5 tablet:flex-row tablet:justify-center tablet:gap-x-4 underline\" href=\"https://www.nrk.no/etikk/redaktoransvar-pa-nrk.no-1.2843526\"><span>Ansvarlig redaktÃ¸r: Vibeke FÃ¼rst Haugen</span> <span>Nettsjef: Dyveke Sandtorv Nilssen (Konst.)</span></a></div></footer></div><!--/$--> </nrkno-footer> <script type=\"module\">(function(){try{var e=typeof window<\"u\"?window:typeof global<\"u\"?global:typeof globalThis<\"u\"?globalThis:typeof self<\"u\"?self:{},t=new e.Error().stack;t&&(e._sentryDebugIds=e._sentryDebugIds||{},e._sentryDebugIds[t]=\"ad5c09e6-26d1-4c22-aab3-6cb835e44380\",e._sentryDebugIdIdentifier=\"sentry-dbid-ad5c09e6-26d1-4c22-aab3-6cb835e44380\")}catch{}})();function d(){return document.querySelector(\"nrkno-footer\")}function s(e){if(!e)return!1;const t=e.getAttribute(\"data-hydrated\");return!t||t!==\"false\"}function c(e){if(!s(e)&&e){const r=`https://static.nrk.no/nrkno-footer/${(e.getAttribute(\"data-version\")??\"latest\").replace(/['\"]+/g,\"\")}/custom-element.es.js`,n=document.createElement(\"script\");n.type=\"module\",n.src=r,n.onload=()=>{const a=e.querySelector(\"footer\");a&&a.remove()},document.head.appendChild(n),e.setAttribute(\"data-hydrated\",\"true\")}}c(d());\n//# 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   "source_updated_at" : "2025-12-15 18:22:25",
   "summary" : "Mange store konsern betaler lite eller ingenting i selskapsskatt – tross store overskudd. SV er overrasket over den lave skatten til noen av Norges mest kjente bedrifter.",
   "tags" : null,
   "title" : "– Selskapsskatten fungerer ikke i det hele tatt",
   "twitter_title" : "– Selskapsskatten fungerer ikke i det hele tatt",
   "version" : 1
}