Attention: Non-Norwegian corporations with business activities in Norway in 2016.
Norway will no longer grant exemption from corporate tax return filing
Several of our non-Norwegian corporate clients have in prior year succeeded in obtaining exemption from filing corporate tax return to Norway when it has been demonstrated that according to a tax treaty, Norway is not allowed to levy corporate tax.
With effect from the income year 2016, the tax office will no longer grant such exemption.
The reason for this is that according to the new tax administration law, the tax office is not given any right to grant tax return filing exemptions. It is further important to note that the tax treaties do not govern compliance obligations.
Thus, all foreign corporations that have had any kind of activity in Norway or on the Norwegian continental shelf during 2016, are now obliged to file corporate tax return. This obligation exists regardless the fact that they are exempted from paying Norwegian corporate tax according to the provisions of a tax treaty.
Due date for filing the 2016 corporate tax return is May 31, 2017.
The tax return must be filed electronically.
For late or non-filing, a new penalty regime has been introduced with a ceiling of NOK 52 450 (around Euro 6 000).
For more information or assistance, please contact Ms. Inger Lise Løvneseth at firstname.lastname@example.org or call + 47 41 20 22 99.