Norway has delayed the new documentation requirements for the application of a reduced withholding tax rate on dividends to 1 January 2019. The new requirements, which were to apply from 1 January 2018, generally include that documentation must be provided confirming the identity and tax status of the beneficial dividend recipient in order to apply a reduced withholding tax rate under a tax treaty or exemption from withholding tax under the Norwegian exemption. Where the requirements are not met, the standard 25% withholding tax rate should be applied.
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