For businesses and organisations
Reporting and industries
Global minimum tax
Submit a GloBE Information Return, a GloBE Notification, and a GloBE Tax Return.
GloBE Information Return
Submitted electronically in XML format and must include relevant information regarding global minimum tax and calculation of top-up tax.
GloBE Notification
Shows who will submit the GloBE Information Return on behalf of one or more Norwegian entities.
Validation service
Before submitting the GloBE Information Return, we recommend that you test it using our validation service.
GloBE Tax Return
Entities that are required to pay top-up tax must submit a GloBE Tax Return.
Appeal against a decision on global minimum tax
If you've received a decision from the Norwegian Tax Administration, you have the right to appeal.
About global minimum tax
The Norwegian Global Minimum Tax Act is intended to ensure that large groups are taxed at a minimum rate of 15 percent, regardless of where they carry out their activities.
Guidance on completing the GloBE Information Return
The Norwegian Tax Administration has prepared guidance explaining how to complete a GloBE Information Return.
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