• 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.
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