• Netherlands - Norway
    Amending protocol enters into force


    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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