11 July 2018 Norway proposes new requirements for applying reduced withholding tax rates on dividend payments to foreign individual shareholders In Norway, nonresident investors must - as a starting point - renew their certificate of residence every third year in order to obtain reduced rates of withholding tax (WHT) on dividends payments. The Norwegian Government suggests that individual shareholders, however, should be exempt from this renewal obligation, provided that the individual does not receive dividends in excess of certain thresholds the year prior to the scheduled renewal of the certificate. Document ID: 2018-1381 |
