• Netherlands - Norway
    Amending protocol enters into force

    02-12-2013

    The Amending Protocol to the current Income and Capital Tax Treaty between the Netherlands and Norway came into force on 30 November 2013 and its provisions will apply from 1 January 2014.

    In accordance with the Amending Protocol, the withholding tax on dividends will be amended as follows:

    • Dividends:
      • 0% if the beneficial owner of the dividends is a pension fund.
      • 0% if the beneficial owner of the dividends is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends.
      • 15% in all other cases.
    Back to News
    Related Topics:

EUCED - European Network for Economic Cooperation and Development is a European Economic Interest Grouping (EEIG), as per EU Council Regulation # 2137/85, established for European and worldwide economic and development operations. As well as, the status of an European Business Association.

Read more
Follow Us
Specialist writers View All
Copyright © 2012 - 2019 Offtax Ltd. All rights reserved. Compare Countries News & Articles About Join Us Directory Contact Us