General tax conventions between Norway and other states

General tax conventions for the avoidance of double taxation and the prevention of fiscal evasion,and other international agreements regarding tax matters.

Norway has also signed a Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The purpose of the MLI is to modify existing tax treaties by implementing BEPS measures.

Code of symbols:

1
0
1
2 26.11.81

20.04.82 1 c)

23.09.96 06.10.97
04.04.08
29.08.18

11.05.97 31.12.97
29.12.08
28.11.19

a) The tax treaty between Norway and Yugoslavia of 1 September 1983 is suspended. By the exchange of notes the treaty has been given effect for Croatia as from 6 March 1996. By the exchange of notes 6 March 1997, the treaty was given effect for Slovenia as from the date of independence of the Republic of Slovenia (until January 1 2009). By the exchange of notes 20 August 2008, the treaty has been given effect for Bosnia Herzegovina as from the fiscal year 2009. By the exchange of notes 29 May 2003, the treaty was given effect for the State Union of Serbia and Montenegro as from the date of the exchange of notes (until January 1 2010). By the exchange of notes 31 October 2011 it has been clarified that the treaty shall apply to the Republic of Montenegro as from the date of Montenegro’s independence on 3 June 2006.

b) The tax treaty between Norway and Czechoslovakia of 27 June 1979 will temporarily apply for the Slovak Republic.

c) The protocols of these treaties provide an option for Norway, by means of the exchange of diplomatic notes, to replace the exemption-method with the credit-method as the general method for the avoidance of double taxation. In 1998 diplomatic notes were sent to Australia, Greece, Hungary, India, Luxembourg, the Netherlands, New Zealand, Poland, Romania, the Slovak Republic and Tanzania.

d) The tax treaty between Norway and the United Kingdom signed 2 May 1951 was by the exchange of diplomatic notes 18 May 1955 extended as to include several British colonies which later became independent states.

e) The tax treaty between Norway and China does not apply for Hong Kong, Macau and Taiwan.

f) The tax treaty between Norway and the United Kingdom does not apply for British Overseas Territories and Crown Dependencies.

g) The tax treaties with Sierra Leone, Barbados, Curacao, Jamaica and Trinidad and Tobago was decided terminated by Royal Decree dated 9 June 2023. Diplomatic notes have been sent and the terminations have effect from 1 January 2024.

Agreements with limited scope

Profits from shipping (S), airtransport (AT) and ground transportation (GT)

* Suspended in accordance with article 30.3 in the dobbel tax treaty between Norway and Argentina.

Inheritance tax

Other agreements with limited scope

Topic

Related

• Multilateral Convention to implement BEPS Measures (MLI)
• Exchange of Information and other Agreements Regarding Muteral Administrative Assistance
• Guide for the mutual agreement procedure pursuant to tax treaties (MAP)
• Treaty withholding tax rates on dividends from Norway

Contact

Tax Law Department
E-mail: postmottak@fin.dep.no
Phone: +47 22 24 90 90
Address: Postboks 8008 Dep, 0030 Oslo
Visitor address: Akersgata 40, 0030 Oslo