Norway: Amended application forms for requesting pre-approval letters for relief and exemption at source

Clearstream Banking¹ informs customers that, the Norwegian Tax Administration (NTA) has published the following new forms, that must be used by beneficial owners, when submitting request for pre-approval letters to the NTA:

• Application – reduced withholding tax rate (double taxation treaty); and
• Application – withholding tax exemption (Norwegian tax exemption method).

Impact on customers

In accordance with the amended forms, customers are requested, whenever submitting request for pre-approval letters to the NTA, to use the new forms, as applicable.

Customers are reminded that Clearstream Banking do not assist with obtaining the pre-approval letter. All applications should therefore be submitted directly by the beneficial owner or its representative under power of attorney to the NTA.

Further information

For further information, customers may contact Clearstream Banking Client Services, their Relationship Officer or Tax Help Desk.

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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.