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Extended Producer Responsibility (EPR) Webcast 17 October

Webcast series: Extended Producer Responsibility (EPR). An acronym all functions should understand what it means and how it impacts them. ...

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The new proposal for resource rent taxation of onshore wind power

The resource rent taxation for onshore wind power announced on 28th September last year is now likely to be introduced. In the proposal for ...

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Tax and VAT - Norwegian National Budget 2024

The 2024 budget was presented at 09.00 today. Here follows an overview of the most important proposals for changes in the tax and VAT area. ...

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What do you need to know about SAF-T accounting if you run a business in Norway from abroad, with or without a VAT representative?

If you are a foreign business operator who conducts taxable and/or VAT liable business in Norway, you have a bookkeeping obligation ...

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Can save 45 MNOK per year on simplified VAT registration (VOEC)

The Swedish company Boozt has just won a case against the Norwegian Tax Administration in Oslo District Court. Boozt was granted the right ...

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New framework agreement for telework within EU/EEA

Norway has recently concluded two important agreements that affect the social security rights of persons who work or live within the EU/EEA ...

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VAT adjustment obligations - new specification requirement in the VAT return

In the VAT return for the 6th term 2022 (November-December), with submission deadline 10 February 2023, the annual adjustment amount shall ...

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The Norwegian petroleum tax system

The petroleum activities on the continental shelf are Norway's most important industry. The government's income from this industry, both as ...

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New customs legislation in Norway

New customs legislation will be introduced from 1 January 2023. Most of the existing legislation will be continued in a new form, but there ...

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Moving target - changes in the proposal for taxation of onshore wind and hydropower

As part of the National Budget process for 2023 the government has proposed a number of changes and new taxes for renewable energy ...

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Tax and VAT - Norwegian National Budget 2023

The Norwegian National Budget was presented on 6 October. Below you will find an overview of the most important changes concerning Tax and ...

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Increased taxation of income from natural resources - Onshore wind power and hydro power production

On 28th September 2022 the Norwegian Government announced that the National Budget for 2023 will include proposals for resource rent ...

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Introduction of VAT on the purchase amount exceeding 500 000 NOK for electric vehicles - amendments to the VAT zero rate from 2023

Sales and long-term rental / leasing of all electric vehicles (EV) are currently subject to VAT zero rate in Norway. The Norwegian ...

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Indirect Tax Determination Engines – is that a fit solution for your company?

Calculating, collecting, and reporting indirect tax becomes more complicated as your business grows, especially when transactions are ...

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Tax and VAT - Norwegian Revised National Budget 2022

The Norwegian Revised National Budget was presented on 12 May. Below you will find an overview of the most important changes concerning Tax ...

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Norway has proposed to introduce VAT on all type of intangible services not explicitly exempt for VAT

Norwegian tax authorities have published a hearing proposal (white paper) introducing Norwegian VAT on all type of intangible services.The ...

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New regulations regarding work from home

Since the current administrative regulations regarding work from home were introduced in 2002, there have been significant social and ...

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The S of ESG - Doing business in Norway going forward

The Transparency Act (the “Act”) comes into force in Norway 1 July 2022. All Norwegian enterprises and foreign enterprises doing business ...

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The Government proposes extensive changes to the Norwegian Petroleum Tax system effective from 2022

In an 8 April 2022 press release (in Norwegian only), the Government has introduced its proposal for changes to the Norwegian Petroleum Tax ...

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Treatment of VAT in the health industry

Norwegian and foreign businesses involved in supplies of health related products or services, are frequently facing challenges with ...

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New requirements for shipping companies - Norwegian pay and working conditions will most likely become mandatory for seafarers in Norwegian waters

The new Minister of Fisheries and Ocean Policy Bjørnar Skjæran has recently declared that new requirements regarding Norwegian pay and ...

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How will the new ECJ-case Boehringer Ingelheim impact on pharmaceutical companies that provide discounts to public and/or private entities in Norway

Fiscal neutrality and proportionality are the most crucial core features in the VAT system. The ECJ has reconfirmed this in a recent court ...

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Tax, VAT and accounting implications of Norwegian Public-Private Partnerships (OPS)

In recent years, the Public-Private Partnership-model (“Offentlig privat samarbeid”, OPS) has been frequently used for the construction of ...

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Norwegian Register of Beneficial Owners enters into force on 1 November - what actions needs to be taken now?

On 1 November this year, the requirement for identification of beneficial owners will enter into force. The purpose of the new rules is for ...

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US RIC’s - Tax treaty benefits

The Norwegian Tax Appeal Board issued a decision 4 November 2020 (published 19 April 2021) in which tax treaty benefits for US Regulated ...

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Webcast - OECD Pillar 1 and 2

We are pleased to invite you to our next webcast focusing on the OECD Digitisation Announcement. Wednesday, 20 October 2021, 4:00 pm CET. ...

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Tax and VAT - Norwegian National Budget 2022

The Norwegian National Budget was presented on 12 October. Below you will find an overview of the most important changes concerning Tax and ...

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The tax authorities propose new sales and purchase reporting as of 2024

The tax authorities have issued a discussion paper proposing that all booked sales and purchases shall be reported on a transactional level ...

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The Government proposes fundamental alteration of the Norwegian Petroleum Tax system effective from 2022

In a 31 August 2021 press release (in Norwegian only), the Government introduced its proposal for alteration of the Norwegian Petroleum Tax ...

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Webcast - How will the G7 commitment to Pillars 1 and 2 impact your business?

We are pleased to invite you to our next webcast focusing on the G7 Tax Policy agreement. Wednesday, 23 June 2021, 2:00 pm CET The G7 ...

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Revised National budget 2021 in Norway – Corporate taxation,VAT and personal taxation

The Norwegian Revised National Budget was presented today at 1045 am. Corporate taxes Additions and clarifications of the rules on ...

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International and EU VAT and ITX Newsletter - 1st edition

We have decided to start publishing monthly newsletters in Norway’s Tax Blog about EU VAT updates and other global indirect tax news. This ...

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New digital VAT return from January 2022

A new digital VAT return will be introduced as of 2022. The VAT return will be based on SAF-T codes, and will be more detailed than the ...

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Brexit is soon becoming a reality - how will this affect your business and your employees?

With effect from 1st January 2021 UK nationals will no longer be considered as EU/EEA nationals. That will, of course, affect both your ...

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Explanatory Notes on the upcoming EU VAT e-commerce package recently released - important aspects for Norwegian e-market suppliers

The European Commission has recently published Explanatory Notes on the new EU VAT e-commerce package to be introduced from 1 July 2021 ...

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National budget 2021 - relevant topics for the shipping and offshore industry

The proposed National budget for 2021 is a disappointment for many shipping and offshore companies. Contrary to expectations, there is no ...

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National budget for 2021 - Ministry of Finance maintains proposal for introduction of withholding tax on interest, royalties and lease payments

The Government proposes in the National Budget, which was presented on 7 October 2020, to introduce a legal basis for withholding tax on ...

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OECD Announcement: Blueprints for Pillar 1 and 2 - Webcast

We are pleased to invite you to our next webcast focusing on Blueprints' on the tax digitalisation/globalisation project. Friday, 16 ...

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National budget 2021 in Norway – Corporate taxation, VAT and personal taxation

The Norwegian National Budget was presented today at 10:00 am. 1. Corporate taxes Norwegian withholding tax on interest, royalties and ...

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VAT on e-commerce (VOEC) - update August 2020

Earlier this year, a new e-commerce scheme was introduced in Norway for reporting VAT on cross-border B2C sales of low-value goods to ...

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Foreign entities with employees currently working in Norway, is partially exempted from the duty to report income and withhold taxes.

Many foreign companies have had employees who during Covid-19 have had to work from home in Norway. The Ministry of Finance is now ...

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Amendments to the upstream petroleum taxation provide for improved liquidity

The Government’s controversial proposal of temporary amendments to the upstream petroleum taxation triggered a long and intense debate, ...

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Revised National budget 2020 in Norway – Corporate taxation, VAT and personal taxation

The Norwegian Revised National Budget was presented today at 1045 am, and provides few surprises. Below you will find a summary of some of ...

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VAT on e-commerce (VOEC) - our experience so far

In the new e-commerce scheme, non-established suppliers and online marketplaces are liable to account for VAT on sale of low-value goods to ...

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The impact of DAC6 - Webcast

We are pleased to invite you to our webcast which will focus on DAC6 – the EU Directive on mandatory reporting of cross-border arrangements ...

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Summary - COVID-19 financial measures - updated July 1, 2020

In this blog post you will find a summary of the most important financial measures introduced or proposed to mitigate the economic ...

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Cash compensation for businesses - 6 facts you should know

The government has worked efficiently to establish measures to help the Norwegian business sector, which is affected by the ...

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Explore the latest COVID-19 tax, legal and economic responses in 104 countries - new PwC website

COVID-19 presents significant challenges to people and organisations around the globe and the disruption continues to evolve. We know that ...

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VAT on e-commerce from 1 April 2020

As from 1 April 2020, non-established sellers / online marketplaces will be liable for VAT on cross-border B2C sales of low-value goods to ...

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PwC Global report on centralised tax measures in response to COVID-19

Governments around the world are introducing measures to support companies affected by COVID-19. In a comprehensive report, which is ...

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Immediate economic measures in response to the outbreak of the coronavirus

On Friday 13 March 2020, the Government proposed a series of urgent measures to reduce the financial consequences of the ongoing ...

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New rules for temporary lay-off can save companies

The Norwegian Authorities have passed emergency measures which means that the employer-financed period is reduced from 15 till 2 days and ...

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Norway - Discussion paper on withholding tax -  relevance for the shipping and offshore industry

On February 27, 2020, the Ministry of Finance released a discussion paper with proposals introducing withholding tax on interest and ...

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Withholding tax on interest and royalties etc.

On February 27, 2020, the Ministry of Finance released a discussion paper with proposals for introducing withholding tax on interest and ...

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Consultation on withholding tax on interest and royalty etc.

The Ministry of Finance today sent out a consultation paper with proposals to introduce withholding tax on interest and royalty etc. The ...

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SAF-T requirements in Norway - Which accounting data is covered by the obligation from January 1 2020?

SAF-T comes into force in Norway starting from the 1 of January 2020. Norway's tax blog will keep you updated on SAF-T through a series of ...

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SAF-T requirements in Norway - Who are comprised by the obligation?

SAF-T comes into force in Norway starting from the 1 of January 2020. Norway's tax blog will keep you updated on SAF-T through a series of ...

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Upskilling is (also) a legal matter!

Upskilling the workforce is a “hot topic,” and a challenge that many businesses strive to tackle. The competence challenges are also ...

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Norwegian National Budget 2020 - Corporate taxation, VAT and personal taxation

The national budget for 2020 was presented on 7 October 2019. This article provides an overview of the main proposals regarding corporate ...

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VAT refund in Norway - postponement of due date

The application deadline for refund of Norwegian value added tax for the year 2018 has been changed to 30 September 2019. This means that ...

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Digital Taxation - Webcast

We are pleased to invite you to our next webcast focusing on recent developments in international taxation arising as a response to the ...

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It is proposed to eliminate the differential VAT rates in the current VAT-regime

It is proposed to eliminate the differential VAT rates in the current VAT-regime. The expert committee appointed by the Ministry of Finance ...

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Revised National budget 2019 – Corporate taxation, VAT and personal taxation

The Revised National Budget was presented today at 1045 am, and provides few surprises. Below you will find a summary of some of the ...

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US Tax Reform - Webcast

We are pleased to invite you to the next episode of our US Tax Reform Regulation Release Update Webcast Series Episode Two Transactional ...

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UK and Swiss Tax Reform - Webcast

We are pleased to invite you to the next episode of our Anti-Tax Avoidance Directive Webcast Series, Episode 3: UK and Swiss Tax Reform, ...

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New Norwegian Source Tax System effective from 2019

With effect from 1 January 2019, the Norwegian tax authorities have introduced a Source Tax system based on the ‘Pay As You Earn’ (PAYE) ...

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Amendments in the Norwegian Limited Liability Companies Act with effect from 1 January 2019 and 1 March 2019

The Norwegian Parliament has passed amendments in the Norwegian Private Limited Liability Companies Act (NO: Aksjeloven - “ASL”) and the ...

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Changes to the Norwegian interest deduction limitation rules

Published on 8 October 2018, the 2019 National Budget proposes to amend the Norwegian interest deduction limitation rules. The amended ...

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National Budget 2019 - Corporate taxation, VAT and personal taxation

The national budget for 2019 was presented on 8 October 2018. This article provides an overview of the main proposals regarding corporate ...

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Worldwide tax summaries 2018/2019 - just published!

Our worldwide tax summaries for 2018/2019 recently got published! Worldwide Tax Summaries 2018/2019 is a key reference tool for all tax ...

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How to handle VAT in the digital world? Current EU VAT rules and upcoming changes in the EU

The digital economy is blooming as never before. The Internet allows constant delivery of online supplies to consumers all over the world ...

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Revised National budget 2018 – Corporate taxation, VAT and personal taxation

The Revised National Budget was presented today at 1045 am, and provides few surprises. The main message is that the government is keeping ...

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Does Country-by-Country Reporting notification apply to branches?

Yes and No. Country-by-Country Reporting (“CbCR”) notification requirements in Norway exclusively apply to tax residents, cf. Tax ...

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Tax treaties need a safety valve

Transfer Pricing is a hotter topic than ever before. Norwegian Tax Authorities scrutinize intra-group transactions, and often claim that ...

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Introduction of SAF-T in Norway postponed to 2020. Don't panic!

It will be mandatory to report on SAF-T format to the tax authorities from January 1, 2020. The introduction of SAF-T in Norway has been a ...

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ESA has approved the Norwegian tonnage tax regime for a new 10 years period

ESA approved the Norwegian Tonnage Tax Scheme for another 10 years. The approved scheme implies certain amendments, including limitations ...

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Postponement of new documentation requirements for reduced withholding tax

The Ministry of Finance has decided to postpone the introduction of new documentation requirements for reduced or zero withholding tax rate ...

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U.S. Senate approves tax reform bill with amendments

On December 2, the Senate voted 51 to 49 to pass an amended version of the tax reform bill previously reported by the Senate Finance ...

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Proposed changes to the Norwegian tonnage tax regime: Signals from ESA for transitional rules making it possible to adjust to the proposed limitations on chartering out on bareboat terms etc.

The Norwegian tonnage tax regime constitutes lawful state aid and is approved by ESA until 31 December 2017. In connection with the ...

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PwC Nordic FS Tax & VAT Event 2017

The 2017 event for the PwC Nordic FS Tax & VAT seminar was held in Oslo on 25 to 26 October 2017. The presentations from the seminar ...

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New requirements for applying a reduced dividend withholding tax rate

On January 1 2018, Norway introduces new requirements for applying a reduced or zero withholding tax rate on dividend distributions to ...

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National budget 2018 - Corporate taxation, VAT and personal taxation

The national budget for 2018 was presented on 12 October 2017. This article provides an overview of the main proposals regarding corporate ...

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VAT registration obligation in Norway for foreign suppliers?

Goods crossing the Norwegian border are subject to import VAT. Depending on the nature of the goods customs and excise duties may also ...

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Valuable tax and VAT information in more than 150 countries

Worldwide Tax Summaries - Corporate Taxes 2017/2018 provides a practical and detailed overview of tax and VAT in more than 150 countries. ...

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New advisory opinion from the EFTA Court opens the door for cross border group contributions with tax effect

The EFTA Court has stated in a new advisory opinion as of 13th September 2017 that it may be a violation of the Freedom of Establishment in ...

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The Multilateral instrument for implementation of BEPS measures is signed

The BEPS project shows progress: the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) was signed by ...

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Country-by-Country notification in Norway

Country-by-Country Reporting is implemented in Norway with effect from FY16. Deadline for submitting the FY16 report is December 31, 2017. ...

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Revised national budget 2017 - Corporate taxation, VAT and personal taxation

The proposal for the revised national budget 2017 was presented on 11 May. The most interesting proposals relate to tax deductions for ...

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Proposed amendment to the Norwegian Interest Deduction Limitations

The Ministry of Finance has today issued a discussion paper related to amending the Norwegian interest deduction limitation rules. As ...

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Where is a company Tax resident?

New consultation paper from the Ministry of Finance proposes amendments to the provisions of the Income Tax Act concerning where a company ...

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Changes in the Polish VAT law - 4 important updates for traders registered for VAT in Poland

A couple of important changes of the Polish VAT Act came into effect 1st January 2017. The main purpose of the changes is to ensure greater ...

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VAT treatment of management of funds – new guidelines

It is certain that management of investment funds is exempt from VAT. However, there has been some doubt as to the correct VAT treatment of ...

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Norwegian IKEA debt pushdown and transfer pricing case - english translation

On October 18, 2016 the Norwegian Supreme Court made its decision in the IKEA case. The question was whether interest on inter-company ...

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Tax rates and regulations in 155 countries

If you are responsible for managing tax in a company engaged in cross-border trade or doing business in other countries, it can be ...

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State budget 2017: Suggested changes in personal taxation

The suggested state budget for 2017 was presented today. In the following we present the suggested changes related personal taxation. In ...

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State budget 2017 - Changes in Corporate taxation and introduction of financial activities tax

The proposal for the State budget for 2017 contains only minor changes in corporate taxation. As expected the general corporate tax rate is ...

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SAF-T – new reporting obligations that are sweeping across Europe

Standard Audit File for Tax (SAF-T) is an electronic format (.xml) for efficient transfer of accounting data from companies to tax ...

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Watch our video on the European Commission's recent State aid decision

Further to the recent announcement of the European Commission’s decision in the Apple case, our PwC State Aid Working Group has released a ...

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Air passenger tax – Do the authorities have control?

The Air passenger tax was implemented with effect from 1 June this year. After three months, only 23 airlines have registered for the tax. ...

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EC final decision on State aid granted to Apple in Ireland

Please read our Newsalert on the recent press release in which the European Commission announced the adoption of its final decision in the ...

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Large businesses in the UK: publish your tax strategy

On 24 June 2016 HMRC published an overview guide for large businesses (with a turnover above £200 million or balance sheet over £2 ...

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IRS publish final regulations on confidential Country-by-Country Reporting

On June 30 2016, the Internal Revenue Service published a document containing final regulations that require annual country-by-country ...

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ECOFIN agrees EU-wide rules in Anti-Tax Avoidance Directive

Political agreement on the Anti-Tax Avoidance Directive (ATAD) was reached by the EU Member States in the Council of the EU, meeting ...

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OECD Council approves incorporation of BEPS amendments into the Transfer Pricing Guidelines

On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines as set out in the 2015 BEPS Report on Actions ...

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OECD releases standardised electronic format for the exchange of BEPS Country-by-Country Reports

In a continued effort to boost transparency in international tax matters, the OECD has released its standardised electronic format for the ...

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OECD releases discussion draft on the multilateral instrument to implement the tax-treaty related BEPS measures

The OECD has published a request for input related to the development of a multilateral instrument to implement the tax-treaty related BEPS ...

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How should the Country-by-Country Reporting rules be applied to investment funds?

On June 29 2016 OECD released the report “Guidance on the Implementation of Country-by-Country Reporting: BEPS ACTION 13”. The report inter ...

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Introduction of OECD and EU Country-by-Country-reporting creates confusion

Following the publication of the final reports of the BEPS project in October 2015 OECD member countries around the globe are working on ...

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Doing business in Norway - how to comply with Norwegian tax rules..?!

Complying with Norwegian tax, immigration and reporting rules can be a challenge for foreign companies with cross border activity in ...

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Special payroll tax for the financial sector in Norway?

On May 4, the Government and the opposition parties announced that they aim to present a new tax for the financial sector when the national ...

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Air passenger excise duty will be introduced in two weeks

13 May, the Norwegian Ministry of Finance decided that an air passenger excise duty will be introduced as planned from 1 June 2016, i.e. ...

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Revised national budget 2016 - Corporate taxation, VAT and personal taxation

The proposal for the revised national budget for 2016 was presented on 11 May. The article provides an overview of the key proposals within ...

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Rules on accelerated depreciations of wind power plants: Adjusted date of implementation

In the revised national budget published today, the Government proposes changes in the adopted, not yet effective, rules on accelerated ...

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New VAT return from 2017 – simplifications for the VAT liable businesses?

From 2017, a new VAT return form called “Skattemelding for merverdiavgift” will replace the current VAT return form in Norway. The main ...

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VAT registration obligations in Norway for non-established suppliers

Non-established suppliers of services are often not aware of their VAT obligations in Norway. In the EU, such services are to a large ...

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It’s time to file your tax return. What information are you actually obliged to give?

For many the month of April is synonymous with spring and the first trip out in the boat. However, April is also the month you have to file ...

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Intra-group transactions under scrutiny by the customs authorities

Norwegian customs authorities has developed an aggressive approach to transfer pricing adjustments, and importers are adviced to examine ...

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45 years in technological doze

In a complaint against the tax authorities, there have been disagreements regarding the significance of a statement from the Ministry of ...

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Are you ready to report VAT electronically April 10 2016?

The option to deliver VAT returns on paper is no longer available with effect from January 1 2016. This imply that the VAT return for term ...

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Borderless commuting – a new work trend with increasing fiscal challenges

In the Norwegian Financial paper, DN, on the 3rd October 2015 we could read about "Extreme - commuters" - employees who commute to work ...

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The Norwegian rules for good tax sense: Skattevettreglene

The well-known Norwegian character, Severin Suveren, always blame “bad luck” when something unexpected happens while skiing - whether it is ...

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VAT exemption for electronic news services – expansion from 1 March 2016

As from 1 March 2016, the supply of electronic news services are VAT zero-rated in Norway. The zero-rating comprise all media that mainly ...

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The Norwegian tax system is changing as a result of BEPS

The Norwegian tax system is changing as a result of the OECD’s base erosion and profit shifting (BEPS) initiative and the need to adapt the ...

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Taxation of shareholder loans as dividends

On the 7th of October 2015 The Norwegian Parliament introduced new rules for the taxation of loans from limited liability companies to ...

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Cultural awareness in the work place creates value

A while back, I talked to a German lady whom was working in Norway. She told me about her first day of work in Norway, and how she had ...

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Minimum wage requirements in Norway

Yes, there are legal minimum wage requirements in Norway. Violations of these rules can be fatal for the reputation of the company. The ...

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Human Capital in transactions

We are currently living in an era characterized by organisational changes. Transactions in terms of acquisitions and mergers are high on ...

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New rules and rates for 2016 - Corporate taxation, VAT and personal taxation

When entering a new year, there are always numerous changes in the tax and VAT legislation. Below, you will find an overview of the ...

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