Skip to main content
Beta! Dokumentasjonen er automatisk generert. Informasjonen kan være ufullstendig og inneholde feil, spesielt skjermbilder og videoer. Se Om hjelpesidene. Vi vil veldig gjerne ha innspill: Kontakt oss via «Fant du det du lette etter?» nederst, i chatten nede til høyre eller på support@placepoint.no – vi svarer så fort vi kan!

Holiday Home

A holiday home is a property intended for recreation and temporary stays, not permanent residence. Cabins, summer houses, annexes and holiday flats are the most common types. In the matrikkel, holiday homes are identified by building codes 161-163 (holiday homes) and 171-173 (cabins, summer houses, annexes), and these are included in Placepoint's Apartment building dataset.

Skatteetaten (the Norwegian Tax Administration) treats a holiday home as a separate category, distinct from a primary home and a secondary home. The sale of a holiday home is tax free under section 9-3 (4) of the Norwegian Tax Act if you have owned and used the property as a holiday home for at least five of the past eight years. If the use requirement is not met, the gain is taxable. The wealth value is set by Skatteetaten as a share of the estimated market value, but the rates differ from those that apply to primary and secondary homes.

Holiday homes are traded in a separate market segment with different drivers from ordinary housing sales: location in the mountains or on the coast, accessibility, the standard of the infrastructure (road, water, sewerage), and proximity to activities. Prices vary a great deal by region.

To use holiday properties as a documentation source in Placepoint, you can use the property panel to see the registered owner, registered encumbrances and historical transactions for a specific property. Recent sales shows registered sales regardless of housing type.

How the dataset appears on the map​

The dataset is part of the map layer Buildings as Apartment building:

Holiday Home in Placepoint

From Placepoint's dictionary: Holiday Home

More information: Skatteetaten: Fritidsbolig, Lovdata: Skatteloven § 9-3, SSB: Fritidsboliger

English: Holiday home / leisure property.

Frequently asked questions​

What is a holiday home?​

A property intended for recreation and temporary stays, not permanent residence. Cabins, summer houses, annexes and holiday flats are the most common types. It is classified in the matrikkel under building codes 161-163 and 171-173.

Can I see price statistics for holiday homes in Placepoint?​

Placepoint shows registered sales of holiday properties through Recent sales, which takes its data from the land registry of Kartverket. You can see the sale price, the date and the registered owner for individual properties in the property panel. Aggregated price statistics per municipality or region are not available in Placepoint.

Is a gain on the sale of a holiday home taxable?​

The gain is tax free if you have owned and used the holiday home for at least five of the past eight years, see section 9-3 (4) of the Norwegian Tax Act. If the use requirement is not met, the gain is taxable as ordinary income.

What separates a holiday home from a secondary home?​

A secondary home is a home you own without living there permanently, but which could potentially be used as a permanent residence. A holiday home is a property intended solely for recreation and short-term stays. The rules on wealth value, rental income and capital gains tax differ between the two categories.

Beta! Dokumentasjonen er automatisk generert. Informasjonen kan være ufullstendig og inneholde feil, spesielt skjermbilder og videoer. Se Om hjelpesidene. Vi vil veldig gjerne ha innspill: Kontakt oss via «Fant du det du lette etter?» nederst, i chatten nede til høyre eller på support@placepoint.no – vi svarer så fort vi kan!