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Germany - Norway Tax Treaty (as amended by 2013 protocol) — Orbitax Tax Hub

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.


*At the signing today of the Convention between the Federal Republic of Germany and the Kingdom of Norway concerning the Avoidance of Double Taxation and Mutual Administrative Assistance with Respect to Taxes on Income, the undersigned agreed upon the following provisions, which shall form an integral part of the Convention:

(1) With reference to Article 5:

The twelve-month period stipulated in paragraph (3) also applies to supervisory or advisory activities that are carried on through a fixed place of business connected with the construction or installation project.

(2) With reference to Article 8:

An enterprise to which the provisions of Article 8 apply shall be deemed to have its place of effective management in both Contracting States if:

  • (a) The enterprise is operated by a company or other body of persons in which all shareholders are jointly and severally liable and at least one of the shareholders has unlimited liability; and
  • (b) At least one of the shareholders is a resident of one of the Contracting States and one or more of the shareholders is or are residents of the other Contracting State; and
  • (c) The effective management of the enterprise is not exercised solely in one of the Contracting States.

In such case the profits of the enterprise may be taxed pro rata in the State of which the shareholders mentioned in sub-paragraph (b) are residents.

(3) With reference to Article 10:

  • (a) Dividends distributed by a company which is a resident of both Contracting States in accordance with Article 4, paragraph (1), shall be taxable in each of the Contracting States under its laws and in accordance with that Article. The competent authorities of the Contracting States shall make arrangements by mutual agreement to avoid double taxation;
  • *(b) Notwithstanding Article 10, paragraphs (2), income from rights or claims associated with a profit share (in the Federal Republic of Germany including the income derived by a sleeping partner (stiller Gesellschafter) from his participation as such or income derived from shareholder loans (partiarische Darlehen), participating debentures (Gewinnobligationen) or "jouissance" "rights or jouissance" shares) which is deductible in calculating the profits of the payer shall be taxable in the Contracting State from which the income is derived, under the laws of that State.

(4) With reference to Articles 10 to 12:

The recipient of dividends, interest and royalties shall be deemed to be the beneficial owner for the purposes of Articles 10, 11 and 12 if he is the owner of the right on which the payment is based and the income deriving therefrom is attributable to him under the tax laws of both States.

*(5) With reference to Articles 15 and 23:

Notwithstanding the provisions of Article 15, the remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State under a secondment agreement shall be taxable in that other State.

Notwithstanding the provisions of Article 23, such remuneration may also be taxed in the State of which the employee is a resident. The last-mentioned State shall allow a credit for the tax paid to the other State according to the principles of Article 23.

The Contracting States may, in accordance with their domestic law, require payment of the tax due on such remuneration from the entity lending or the entity borrowing the services of the employee or hold them liable for it.

(6) With reference to Article 15:

If a company which operates ships or aircraft in international traffic is managed by a general partnership consisting of one or more partners who are residents of one Contracting State and one or more partners who are residents of the other Contracting State, and if the competent authorities of the Contracting States cannot agree in which State the company has its place of effective management, the remuneration mentioned in Article 15, paragraph (3), may be taxed in the Contracting State of which the recipient is a resident.

(7) With reference to Article 19:

To the extent that the Federal Republic of Germany, in accordance with its law, cannot tax the remuneration mentioned in Article 19, paragraph (1), paid to a national of the Kingdom of Norway, paragraph (1) (b) shall be replaced by the following:

"However, such remuneration shall be taxable only in the other Contracting State, if the services are rendered in that State and the individual is a resident and national of that State. This provision applies to remuneration paid prior to 1 January of the calendar year following the year in which the law of the Federal Republic of Germany is changed to allow it to tax such remuneration."

(8) With reference to Article 21:

Payments which a student, student trainee or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

*(9) Ad Article 24:

For purposes of German income taxation on a consolidated basis ("Consolidated Tax Filing Status"), Paragraph (5) of Article 24 is not to be interpreted as if it encompassed the profits or losses of a company domiciled in the Kingdom of Norway.

*(10) Ad Article 26:

To the extent that personal data are communicated according to Article 26, the following provisions apply supplementally:

  • (a) The receiving office may use this data in conformity with Paragraph (2) of Article 26 for the purpose indicated by the office supplying them and is then subject to the conditions prescribed by the sending office.
  • (b) The sending office will undertake everything to assure that accuracy of the data to be communicated, their provisional relevance in the sense of Sentence 1 of Paragraph (1) of Article 26 and, to the extent that this can be assessed, guarantee their appropriateness with respect to the purpose of their communication. Should it become apparent that incorrect data or data that should not have been communicated were communicated, and then the receiving office must be informed immediately. This office is obligated to immediately correct or delete the data in question. If the data were sent spontaneously, the receiving office must immediately check to determine if the data suits the purpose for which they it was sent. Unnecessary data must be deleted immediately.
  • (c) On request the receiving office will inform the sending office of the use of data sent in the individual case the results achieved with the data.
  • (d) The person affected is to be informed concerning the exchange of his/her personal data on request and instructed concerning the planned use of this information unless the data were shared spontaneously. The right of the person affected to be informed concerning the use of his/her personal data however is governed by the domestic law of the Contracting State of the receiving office.
  • (e) The sending and receiving offices are obligated to record the sending and receipt of personal data in their files.
  • (f) The personal data sent must be deleted as soon as they are no longer needed for the purpose for which they were shared.
  • (g) The sending and receiving offices are obligated to effectively protect any personal data they exchange from unauthorized access, unauthorized modification and unauthorized disclosure.
  • (h) Irrespective of Sentence 4 of Paragraph (2) of Article 26, any use for other purposes without the prior permission of the responsible authority is only permitted, if the information is needed in a specific case to prevent threatening hazards to life, physical integrity or personal freedom of a person or for the protection of significant capital and there would be a risk in delay. In this case the responsible authority of the sending State must immediately request a post-facto approval for the other use of the information. If the approval is refused, the continued use of the information for other purposes is prohibited; any damages caused by use going beyond the original purposes are subject to compensation.

DONE at Oslo on the fourth day of October 1991 in two originals in the Norwegian and German languages, both texts being equally authentic.