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Om suppleringsskatt
Suppleringsskatteloven skal sikre at store konsern skattlegges med en minimumssats på 15 prosent uavhengig av hvor de driver sin virksomhet.
Suppleringsskatt er et ledd i det internasjonale arbeidet med å hindre overskuddsflytting og uthuling av skattegrunnlag.
Hvem er omfattet av regelverket
Suppleringsskatteloven gjelder for virksomheter som er en del av, eller tilknyttet konsern med en årlig samlet inntekt på minst 750 millioner euro i to av de fire foregående regnskapsårene. Loven omfatter både nasjonale og flernasjonale konsern.
Enkelte virksomheter er unntatte og skal ikke beregnes suppleringsskatt for. Inntekt fra slike unntatte virksomheter skal likevel inngå ved beregningen av om konsernet har nådd beløpsgrensen på 750 millioner euro.
When global minimum tax is calculated
Top-up tax is calculated when a group carries out activities in a country and the activity is taxed at an effective tax rate lower than 15 percent. Top-up tax is determined to increase the effective tax rate to 15 percent.
Norwegian entities that are part of a group within the scope of the Norwegian Global Minimum Tax Act are required to provide information about global minimum tax. You must submit a GloBE Information Return even if no top-up tax is calculated for the relevant fiscal year. However, excluded entities are exempt from the reporting obligation.
The Norwegian Global Minimum Tax Act has three different taxation rules. The rules decide who is subject to tax liability for calculated top-up tax.
Norway has introduced a domestic top-up tax to ensure that entities in Norway are taxed at a minimum rate of 15 percent. All Norwegian entities within the scope of the Act are liable to tax for their share of the calculated domestic top-up tax.
The Norwegian domestic minimum top-up tax is regarded as a qualified domestic minimum top-up tax (QDMTT).
A number of other countries have also introduced domestic minimum top-up tax rules. Where a country has introduced a qualified domestic minimum top-up tax, it will reduce or replace top-up tax calculated under the IIR and the UTPR.
The IIR places the tax liability on a parent entity in Norway for top-up tax calculated for low-taxed entities located abroad. The parent entity is liable to tax for its share of the top-up tax relating to the low-taxed entity. The Norwegian IIR is regarded as a qualified IIR (QIIR).
The tax liability under the IIR is eliminated or reduced where another parent entity higher up in the group structure is liable to tax under a qualified IIR.
The UTPR applies where domestic minimum top-up tax and top-up tax under the IIR do not capture all calculated top-up tax relating to entities located abroad.
The UTPR places tax liability on Norwegian entities, regardless of the group structure. The tax liability may also be assigned to a single entity in Norway. Norwegian entities are jointly and severally liable for payment of tax under the UTPR.
The UTPR applies to fiscal years beginning after 31 December 2024.
Tre rapporteringer tilknyttet suppleringsskatt
Melding for suppleringsskatt (GIR)
Virksomheter i Norge som inngår i et konsern som omfattes av suppleringsskatteloven skal levere melding for suppleringsskatt (GIR). Melding for suppleringsskatt (GIR) skal inneholde opplysninger om og beregning av suppleringsskatt.
Les mer og send inn melding for suppleringsskatt (GIR)
Notifikasjon for suppleringsskatt
Hvis en annen virksomhet leverer melding for suppleringsskatt (GIR) som inneholder opplysninger om virksomheten du representerer, må du gi oss beskjed om hvem som leverer meldingen. Dette gjør du ved å sende oss en notifikasjon for suppleringsskatt.
Les mer og send inn notifikasjon for suppleringsskatt
Skattemelding for suppleringsskatt
Virksomheter i Norge som skal betale suppleringsskatt må levere skattemelding for suppleringsskatt. Skattemelding for suppleringsskatt skal inneholde opplysninger om fastsetting av skattebeløp i norske kroner.
Contact us
If you have questions about global minimum tax, you can contact us by logging in to our online portal and writing to us.
Relevant legislation
The Norwegian Global Minimum Tax Act, together with the associated regulations, is intended to implement the OECD/G20 Inclusive Framework’s model rules on global minimum tax – "Pillar Two" – into Norwegian law.
Acts and regulations
- The Norwegian Global Minimum Tax Act: Lov om suppleringsskatt på underbeskattet inntekt i konsern (suppleringsskatteloven) - Lovdata
- The Regulations relating to the Global Minimum Tax Act: Forskrift til utfylling og gjennomføring mv. av suppleringsskatteloven av 12. januar 2024 nr. 1 - Lovdata
- The Tax Administration Act: Lov om skatteforvaltning (skatteforvaltningsloven) - Lovdata
- Tax Administration Regulation: Forskrift til skatteforvaltningsloven (skatteforvaltningsforskriften) - Lovdata
- The Tax Payment Act: Lov om betaling og innkreving av skatte- og avgiftskrav (skattebetalingsloven) - Lovdata
The guide Skatte-ABC and other guidance
- Skatte-ABC: Skatte-ABC - Skatteetaten S-22 Suppleringsskatt
- The tax administration handbook: Skatteforvaltning - Skatteetaten
External OECD links
- Global Anti-Base Erosion Model Rules (Pillar Two) (OECD)
- Central Record of qualified status for purposes of the Global Minimum Tax (OECD)
- GloBE Information Return (OECD)
- GloBE Information Return (Pillar Two) XML Schema, User Guide for Tax Administrations (OECD)
- Signatories of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (OECD)