4 January 2018
Norway has delayed the new documentation requirements for the application of a reduced withholding tax rate on dividends to 1 January 2019. The new requirements, which were to apply from 1 January 2018, generally include that documentation must be provided confirming the identity and tax status of the beneficial dividend recipient in order to apply a reduced withholding tax rate under a tax treaty or exemption from withholding tax under the Norwegian exemption. Where the requirements are not met, the standard 25% withholding tax rate should be applied.
We’re here to answer any questions you have about the Orbitax products and services.
We’re committed to providing high value, low cost tax research and management solutions.
Our Twitter account is where you can find latest information, news updates, offers and lots more.