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Norway

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Tax authorities

Ministry of Finance
PO Box 8008 Dep, NO - 0030 - Oslo
Tel: +47 22 24 90 90
Email: postmottak@finans.dep.no
Website: www.regjeringen.no/en/dep/fin.html?id=216

Tax rates at a glance

(As of September 2012)

Corporate income tax 28% (a)
Capital gains 28%
Branch tax 28%
Withholding tax (b)
  Dividends 0/25%
  Interest 0%
  Royalties 0%
  Branch remittance tax
Net operating losses (Years)
  Carryback
  Carryforwards – no limit
  1. Companies engaged in production and pipeline transportation pay special national income tax at 50%, in addition to ordinary tax
  2. No tax withheld on dividends to corporate shareholders resident in the European Economic Area

Tax

Scandinavian nations have often been viewed as safe harbour economies, robust and blessed with institutional stability. Despite this, the global financial downturn did have an effect in Norway, although commentators do report a positive year overall.In ... [more]

One of the top tax teams in Norway, Deloitte is led by Tore Paulshus, working in all service areas for clients such as Schlumberger, Nexans and Eltek. With 160 professionals, the firm also has a particular strength in indirect tax work, and clients mention ... [more]

Ernst & Young is one of the leading tax practices in Norway, with 170 professionals in its tax department led by country managing partner Christin Bøsterud. The firm works across five main tax service lines: transactional, business, international, indirect ... [more]

Thommessen is a Norwegian law firm with a highly respected tax team of nine partners and 14 fee earners. The team also boosted its numbers this year with the hire of Morten Platou, who joined from DLA Piper in August 2012."The ability to render practical ... [more]

Bugge Arentz-Hansen & Rasmussen (BA-HR) is a law firm with a full service tax team of six partners and 10 fee earners. Led by Joachim Bjerke, the firm has a number of big name clients and is seen as a leading authority on the energy sector, its clients ... [more]

Ole Morten Huseby leads the tax team at Advokatfirmaet Haavind, a full service practice of five partners and five fee earners. One source of work for the firm is the Norwegian Tax Authority itself, in addition to names such as Colliers International ... [more]

Grette is a tax team renowned for its VAT and customs expertise. The team is led by the recommended indirect practitioner Nils Eriksen, who oversees four partners and five fee earners from the single office in Oslo."Grette has a very strong VAT team," ... [more]

Selmer – Taxand is a full service tax group comprised of six partners and eight fee earners led by Morten Sandli. The team does both transactional and advisory work, and is seen as particularly strong in corporate matters as well as in transfer pricing ... [more]

See also

Norway
Western Europe

Firm contact details