There may, at times, be a dual relationship between two or more taxpayers, such as an employer and an employee. If the employer is a corporation, the employee may both render services to the corporation and have an ownership interest in it. In these situations, the question may arise whether a payment by the corporation to the employee should be taxed as a salary or as a capital gain. How this question is answered is important for both the employee and the employer. This article looks at transactions involving dual relationships and how they are treated for tax purposes in Norway.