GloBE Notification
The GloBE Notification must identify who will submit the GloBE Information Return on behalf of one or more Norwegian entities, and in which country the return will be submitted.
Who must submit a GloBE Notification
If the entity you represent will not itself submit the GloBE Information Return, you must notify us about who will submit the return on its behalf. You do this by submitting a GloBE Notification.
You may submit a single notification covering all Norwegian entities within the same group. If the entity you represent is part of more than one group during the fiscal year, you must submit a notification for each group.
The GloBE Notification informs us which country the GloBE Information Return will be submitted in, as well as which entity will submit the return. However, the obligation to submit the GloBE Information Return still applies if this filing entity does not provide sufficient information to assess the top-up tax liability in Norway.
We can only receive the GloBE Information Return from countries with which Norway has an exchange of information agreement. See the list of activated automatic exchange of information agreements on the OECD website.
For the 2024 fiscal year, we will also accept a notification stating that the GloBE Information Return will be submitted in one of the countries included in the OECD list of countries expected to be ready for centralised filing before 31 May 2026. If we do not receive information from the country where the return was submitted, we will contact you and request that you submit the GloBE Information Return, with a new filing deadline.
If the entity you represent will submit a GloBE Information Return itself to the Norwegian Tax Administration, you are not required to submit a GloBE Notification.
Submit the GloBE Notification
You submit the GloBE Notification through our online portal. It is not possible to submit it on paper.
In the GloBE Notification, you must provide information about:
- The start date and end date of the fiscal year of the ultimate parent entity of the group
- The identification number and name of the entity that will submit the GloBE Information Return, as well as the country where it is located
- The identification number and name of the ultimate parent entity of the group, as well as the country where it is located
- The organisation numbers of other Norwegian entities covered by the notification, if you are submitting a combined notification
The information provided about the entity that will submit the GloBE Information Return and ultimate parent entity of the group must correspond to the information provided in the GloBE Information Return.
To be able to submit, the entity you represent must be registered in the Central Coordinating Register for Legal Entities. In addition, you must have a role or access package that grants you the necessary rights.
Roles
Limited signing rights (SISKD)
Accountant with signing rights (A0239)
Responsible auditor (A0237)
Access packages
Business tax
Accountant with signing rights
Auditor in charge
The service "Global minimum tax"
A limited access right that only permits you to validate and submit the GloBE Information Return, the GloBE Notification, the GloBE Tax Return, and to write to us about global minimum tax.
You can find information about roles and rights on Altinn. You must also contact Altinn if you have questions about assigning or delegating roles and rights.
After you have submitted
When the GloBE Notification has been submitted, you'll receive a confirmation that it has been received, including a summary of the information submitted and a reference number The information will also be available in My GloBE Tax when you log in to our online portal
Filing deadline
The deadline for submitting the GloBE Notification is 15 months after the end of the fiscal year of the ultimate parent entity of the group. In the first year the group is in scope of the Norwegian Global Minimum Tax Act, the deadline is 18 months.
You cannot apply for an extension of the filing deadline or an exemption from the filing obligation.
Amending the GloBE Notification
If you want to amend the GloBE Notification after it has been submitted, you may submit a new notification through our online portal. You will then receive a new confirmation of receipt with a summary of the information you submitted and a new reference number. The information will also be available in My GloBE Tax when you log in to our online portal.
Contact us
If you have questions about global minimum tax, you may contact us by logging in to our online portal and writing to us.
Have you already submitted a GloBE Notification?
Log in to our online portal, find the receipt of submission, and write to us directly regarding your submitted GloBE Notification.