News Share

The Tax Hub

Daily Tax Newsletter


17 November 2017

Responsive image

Norway Clarifies New Documentation Requirements for Reduced Withholding Tax on Dividends

The Norwegian tax administration has published an interpretation statement regarding new documentation rules in order to benefit from a reduced withholding tax rate on dividends paid by companies whose share are not registered with the VPS central securities depository in Norway. The interpretation statement clarifies that in such case, shareholders may benefit from a reduced withholding tax rate if they supply statutory documentation verifying their tax status directly to the company paying the dividends. Further, a reduced withholding tax rate may be applied without the submission of documentation, provided that the company already has the required information to determine the shareholder's tax status. Where the tax status is not known or verified through documentation, the standard 25% withholding tax should be applied. If a dividend-paying company applies a lower rate and is found to be negligent in determining status, the company will be held liable for non-withholding.

The documentation requirements are part of stricter policies regarding dividend withholding tax that will apply from 1 January 2018. With respect to VPS-registered shares, tax status documentation must be submitted to the VPS account operator or custodian in order for a reduced withholding rate to apply. The type of documentation includes a certificate of residence, as well as a prior approval for a withholding tax refund or pre-approval for a lower rate from the tax administration, etc.

Powerful Tax Tools


FX Rates

Global FX Rates including Tax Year Average FX Rates and Spot Rates for all Reporting Currencies.


Corporate Tax Rates

Corporate tax rates, surtaxes, and effective tax rates for the current year, as well as historical rates and approved future rates.


Country Analysis

Detailed tax guidance for companies doing business in over 100 countries, including summaries and snapshots of key tax facts and issues.


Cross Border Tax Calculator

Calculate total tax costs and benefits of a cross border transaction including withholding tax, participation exemption and foreign tax credit rules.


Cross Border Tax Rates

Provides Domestic, treaty and EU cross border tax rates for over 5,000 country combinations for 9 different payment streams.



Complete overview of the OECD BEPS Project, including daily BEPS news, country adoption of BEPS measures, and an overview of the 15 BEPS Actions.


Tax Calendar

Customizable calendar tool that tracks corporate income tax, value added tax and transfer pricing obligations by country or entity.


Tax Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.


Worldwide Tax Treaties

Repository including thousands of tax treaties (in English), OECD, UN and US Models, relevant EU Directives, Technical Explanations, and more.


Worldwide Tax Planner

Calculates the worldwide tax cost of what-if scenarios based on legal entity structure, taxable income, and cross border transactions.


Certified Rates Report

Customizable Certified Rates Report providing updated corporate and withholding tax rates at the end of each month for over 100 countries.


Withholding Tax Minimizer

Enables quick calculation of tax costs and benefits of cross border transactions considering all possible transaction combinations and optimal routes.


VAT Rates

Provides value added tax (VAT) rates, goods and services tax (GST) rates and other indirect tax rates for over 100 countries.


NOL Calculator

Country specific calculator to determine how net operating losses can be utilized in carryback and carryforward years.


Transfer Pricing Calculator

Calculates TP ratios under various TP methods and calculates the difference between target ratios and actual ratios.


Individual Income Tax Rates

Individual tax rates for over 100 countries.

Play of the Day

Compare Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.

We’re here to help

We’re here to answer any questions you have about the Orbitax products and services.

Send us a message

Who’s behind Orbitax?

We’re committed to providing high value, low cost tax research and management solutions.

Learn More