For businesses and organisations
Tax for business and organisation
The tax return for businesses
Topics and deductions for businesses
Shares and securities
Reduced withholding tax on share dividends – for businesses
Guidance for foreign shareholders, nominees, and Norwegian paying companies.
Receive dividend payments with reduced withholding tax – for shareholders
To receive a reduced rate upon payment, you must provide supporting documents.
Refunds – for shareholders
When your company has received dividends and is entitled to a reduced withholding tax rate, you can apply for a refund.
Notification of withholding tax on share dividends
Norwegian companies are required to report withholding tax on share dividends for their foreign shareholders.
Open a nominee account
Nominees must apply for a permit to open a nominee account (NOM account) in the Norwegian Central Securities Depository (VPS) with a tax rate lower than 25 percent.
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