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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Taxes Covered

(1) This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

(3) The existing taxes to which the Convention shall apply are in particular:

  • (a) in the case of Norway:
    • (i) the tax on general income;
    • (ii) the tax on personal income;
    • (iii) the special tax on petroleum income;
    • (iv) the resource rent tax on income from production of hydroelectric power;
    • (v) the withholding tax on dividends; and
    • (vi) the tax on remuneration to non-resident artistes, etc.
  • (hereinafter referred to as "Norwegian tax");
  • (b) in the case of the Czech Republic:
    • (i) the tax on income of individuals; and
    • (ii) the tax on income of legal persons;
  • (hereinafter referred to as "Czech tax").

(4) The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes.