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Norway Corporate - Significant developments

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National Budget for 2019: Tax changes

The National Budget for 2019 included some changes in the Norwegian tax legislation. The main changes are the following:

  • The tax rate is reduced from 23% to 22% as of the income year 2019 and applies, in general, to both individuals and enterprises. The resource rent tax for hydropower companies is increased by 1.3% to 37.0%, and the special tax rate on petroleum is increased by 1% to 56%, to ensure that the general reduction of the tax rates are proceeds neutral in relation to these sectors.
  • Additional limitations on tax deductibility of interest expenses for companies being part of a group has been introduced. In addition to the inter-company interest expenses, interest expenses to external lenders could also be regarded as not tax deductible. The limitations apply if the Norwegian group companies in total have annual net interest expenses exceeding 25 million Norwegian kroner (NOK).
  • Regardless of place of management, all companies incorporated under Norwegian company law will be regarded as tax resident in Norway, unless the company is resident in another country according to a tax treaty.

Last Reviewed - 11 January 2019

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