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Parliamentary proposalGrunnlovsforslag om endring i § 97 (om at ingen lov må gis tilbakevirkende kraft)In progress

Constitutional amendment to bar retroactive tax rate changes

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Submitted
2
In committee
3
Debate & vote
Summary

Four MPs—Helge André Njåstad, Bård Hoksrud, Erlend Wiborg, and Hans Andreas Limi—propose amending the Constitution's section 97 to expand the prohibition on retroactive tax laws. The proposers argue that the government has in recent years submitted several tax proposals with retroactive elements that the Storting has approved, and contend that taxpayers should have the same protection against increased taxes in the current fiscal year as they do for prior years.

AI-generated summary · Model: Claude Haiku 4.5 · Generated: 14 May 2026

Proposed decisions · 1

These are the proposals in the document, not decisions. See the votes for the outcome.

1

A new second paragraph to section 97 shall read: When income tax is changed, the prohibition shall apply in the same manner to the current fiscal year as to prior years.

Bill details
Status
In progress
Type
Parliamentary proposal
Reference
Dokument 12:26 (2023-2024)
Committee
Kontroll- og konstitusjonskomiteen
Updated
21 October 2025