Norway: Norwegian Tax Authorities increase statutory deadline for tax refunds


The Norwegian Parliament recently approved amendments to the Tax Administration Act. The amendments foresee, among other changes, the increase of the deadline for reclaims of Norwegian dividend withholding tax from three to five years.

Clearstream Banking1 would like to advise customers that, effective

1 January 2017

the deadline will be changed from three to five years, after the end of the calendar year in which the dividend was paid.

Note: It is stipulated in the Double Taxation Treaty between Norway and Germany that the statutory deadline is four years. In such cases, German-resident beneficial owners will be able to benefit from the general extended deadline of five years, instead of four years, as stipulated in the DTT Norway/Germany.

Further information

The Market Taxation Guide - Norway page will be updated in due course.

For further information, please contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or your Relationship Officer.
1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking Frankfurt (CBF) customers using CreationOnline), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.