Coronations in Norway in Bergen in 1163 or 1164. The Christ Church (Old Cathedral) in Bergen remained the place of coronations in Norway until the capital was moved to Oslo with King Haakon V. When King Haakon V succeeded his brother, the capital of Norway was moved from Bergen to Oslo, where it has remained. The other coronations in Oslo took place during the Kalmar Union (note the overlap with Trondheim). With King Charles I in 1449 the Nidaros Cathedral in Trondheim became the place of coronations in Norway, and, with the exception of King Christian II, has remained so. The first three
Taxation in Norway to capital income (income shifting). In the 2006 tax reform, the income shifting problem was solved by reducing the top marginal tax rate on labour income and introducing a dividend and capital gains tax on return above the normal return of the capital invested (shareholder model). Company shareholders were exempt from dividend and capital gains tax (exemption method), whilst proprietorships and partnerships were taxed at similar principles as the shareholder model. Taxation in Norway Taxation in Norway is levied by the central government, the county municipality ("fylkeskommune") and the municipality ("kommune"). In 2012 the total tax revenue was 42.2% of