18 August 2016 Norway introduces new rules on mutual fund taxation Norway has introduced new rules on mutual fund taxation with effect from January 1, 2016, and certain modifications to the new rules were enacted with effect from the same date as a result of the Revised Fiscal Budget. The previous fund taxation system, based on a distinction between funds that qualified as equity funds and bond investment funds, has been replaced with a system where the tax position is determined by what financial instruments the relevant fund has invested in. The two categories of financial instruments are investments in shares and investments in bonds. Document ID: 2016-1414 |
