• Netherlands - Norway
    Provisions of Tax Treaty Come Into Effect


    The provisions of the amending protocol of the Income and Capital Tax Treaty between the Netherlands and Norway came into effect on 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.

    The withholding rate on interest and royalties shall remain the same i.e. 0%.

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