Norway: Validity of Certificates of Tax Residence extended


Clearstream Banking1 would like to inform customers that following the Tax Administration Act that was approved on 27 May 2016 the validity of the Certificates of Residence required when requesting relief at source on dividends from Norwegian equities has been extended from one to three years with effective date

1 January 2017

Impact on customers

In accordance with the amended Act, the validity period of the Certificates of Residence for relief at source will be three years starting from 1 January 2017, meaning the Certificates of Residence will consequently only need to be renewed every three years. Customers are furthermore reminded that the Certificates of Residence shall only be provided to Clearstream Banking upon request and that the validity period of the Certificates of Residence must cover the date of the payment to which the relief request relates to.

Further information

For further information, please contact the Clearstream Banking Tax Help Desk, 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 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.