Norway: New documentation requirements for relief at source postponed one year


Further to our announcements A17092 dated 22 June 2017 and A17149 dated 2 November 2017 concerning the new documentation requirements for relief at source, which was to become applicable on 1 January 2018, Clearstream Banking1 would like to inform customers that the Norwegian Tax Authorities have just confirmed that the implementation will be postponed until 1 January 2019.

Impact on customer

The current tax process and documentation requirements will continue to apply until 31 December 2018.

We will continue to monitor the information available on the market and will provide more information as it becomes available.

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 Clearstream Banking AG customers using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.: