Norway levies WHT on dividends. However, no WHT is levied on payments of royalties and interest, except on interest derived from primary capital certificates (‘Egenkapitalbevis’).
The internal WHT rate on dividends is 25%, which may either be reduced under the tax-exemption rules or by an applicable tax treaty. To qualify for the tax-exemption rules, the recipient of the dividends has to be a corporate investor resident in an EEA country and must also fulfil certain substance requirements.
Last Reviewed - 11 January 2019