Norway: New documentation requirements for reduced withholding tax rate


Clearstream Banking would like to inform customers that the Norwegian Tax Administration has released new rules related to documentation requirements to obtain reduced withholding taxation of dividend payments, effective 1 January 2018.

Clearstream Banking is reviewing the procedure with its depository and will provide further information as soon as it becomes available.

This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice.