Norway refunds of withholding tax | KPMG | GLOBAL

Norway: New statute of limitations, withholding tax refund claims

Refunds of withholding tax in Norway

The statute of limitations for filing timely claims for refunds of withholding tax in Norway has been extended to five years, effective as of 1 January 2017.

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Withholding tax refund claims

Previously, a two-year statute of limitation generally was applied with respect to claims for refund of withholding tax, with the two-year period determined with reference from 1 January of the year following the year in which the dividend distribution was made. However, beginning January 2017, withholding tax refund claims are to be filed within a five-year period. The five-year period begins after the end of the assessment year during which the dividend payment was made. 

Accordingly, under the new rules, claims concerning refunds of tax withheld during years 2012 to 2016 can be filed until 31 December 2017. For instance, if the dividend payment day was 14 February 2012, the five-year period begins 1 January 2013 and ends on 31 December 2017.

 

Read a March 2017 report prepared by the KPMG member firm in Luxembourg

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