{"id":17053,"date":"2020-07-05T13:26:15","date_gmt":"2020-07-05T11:26:15","guid":{"rendered":"https:\/\/melo.no\/?p=17053"},"modified":"2023-09-27T17:18:47","modified_gmt":"2023-09-27T15:18:47","slug":"skatteavtalenes-regler-om-beskatning-av-aksjegevinst","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/skatteavtalenes-regler-om-beskatning-av-aksjegevinst\/","title":{"rendered":"Tax treaty rules on taxation of capital gains on shares"},"content":{"rendered":"<div id=\"fws_6a4128f861863\"  data-midnight=\"dark\" data-top-percent=\"3%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: calc(100vw * 0.03); padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap\"><div class=\"row-bg\"  style=\"\"><\/div><\/div><div class=\"row-bg-overlay\" ><\/div><\/div><div class=\"col span_12 dark left\">\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6a4128f861b27\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col has-animation no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"top-bottom\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"fade-in-from-bottom\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\r\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1688556715345\" >\r\n\t<div class=\"wpb_wrapper\">\r\n\t\t<p style=\"font-weight: 400;\">Under tax treaties, the <a href=\"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/skatteavtalenes-regler-om-beskatning-av-aksjeutbytte\/\">right to tax dividends is normally shared between states.<\/a> This is not the case for capital gains on shares. For capital gains, it is typically either the shareholder\u2019s state of residence or the state of the company (the source state) that is granted the taxing right under the tax treaties.<\/p>\n<h3>Rules under Norwegian domestic law<\/h3>\n<h4 style=\"font-weight: 400;\">A taxpayer resident in Norway disposing of shares in a foreign company<\/h4>\n<p style=\"font-weight: 400;\">An individual taxpayer resident in Norway who disposes of shares in a company resident abroad is taxable in Norway for capital gains on shares under Section 10-31(1) of the Norwegian Tax Act. Losses are deductible under Section 10-31(2).<\/p>\n<p style=\"font-weight: 400;\">In this context, it is also worth noting the rules on so-called <a href=\"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/exit-utflyttingsskatt-pa-aksjer-andeler\/\">exit taxation on share gains<\/a> in Section 10-70 of the Tax Act. However, those rules apply to shares in both Norwegian and foreign companies.<\/p>\n<h4 style=\"font-weight: 400;\">A taxpayer resident abroad disposing of shares in a Norwegian company<\/h4>\n<p style=\"font-weight: 400;\">An individual taxpayer resident abroad who disposes of shares in a company resident in Norway cannot be taxed in Norway for capital gains. There is no domestic legal basis for taxing such gains in Norway.<\/p>\n<h3>Rules under tax treaties<\/h3>\n<p style=\"font-weight: 400;\">The OECD Model Tax Convention does not contain a specific provision on capital gains on shares for individual taxpayers. Accordingly, capital gains are governed by the general rule in Article 13(5) of the Model Convention, which provides that the state of residence of the shareholder has exclusive taxing rights.<\/p>\n<p style=\"font-weight: 400;\">However, far from all tax treaties entered into by Norway follow the Model Convention on this point. This is particularly true of the Nordic Tax Treaty (Article 13(7)), which grants the state of residence of the company the right to tax capital gains within a five-year period.<\/p>\n<p style=\"font-weight: 400;\">As with <a href=\"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/skatteavtalenes-regler-om-beskatning-av-eiendom\/\">Property Law<\/a> the calculation of the gain shall be carried out in accordance with the rules of the state that has the taxing right. The same applies to deductions, with reference to Section 9-4(2) of the Norwegian Tax Act.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6a4128f861e5d\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"10px\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"team-member\" data-style=\"meta_below\"><img decoding=\"async\" alt=\"Atle Mel\u00f8\" src=\"https:\/\/melo.no\/wp-content\/uploads\/2021\/08\/Atle-Melo-10.8-scaled.jpg\" title=\"Atle Mel\u00f8\" \/><h4 class=\"light\">Atle Mel\u00f8<\/h4><div class=\"position\">Partner<\/div><p class=\"description\">amelo@melo.no<br \/>\n+47 951 80 979<\/p><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_6a4128f862dc4\"  data-midnight=\"dark\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap\"><div class=\"row-bg\"  style=\"\"><\/div><\/div><div class=\"row-bg-overlay\" ><\/div><\/div><div class=\"col span_12 dark left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 15px;\" class=\"divider\"><\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_6a4128f863197\"  data-midnight=\"light\" data-top-percent=\"6%\" data-bottom-percent=\"6%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row full-width-section  vc_row-o-equal-height vc_row-flex  vc_row-o-content-middle standard_section\"  style=\"padding-top: calc(100vw * 0.06); padding-bottom: calc(100vw * 0.06); \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap using-image\"><div class=\"row-bg using-image\"  style=\"background-image: url(https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/Kalender.jpg); background-position: center center; background-repeat: no-repeat; \"><\/div><\/div><div class=\"row-bg-overlay\" style=\"background-color:rgba(10,6,6,0.84);  opacity: 0.5; \"><\/div><\/div><div class=\"col span_12 light left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6a4128f86329c\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-2 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col centered-text padding-2-percent\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"left-right\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2 style=\"font-size: 40px;line-height: 52px;text-align: center\" class=\"vc_custom_heading wpb_animate_when_almost_visible wpb_fadeInUp fadeInUp\" >Any questions regarding tax?<\/h2><div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 40px;\" class=\"divider\"><\/div><\/div><a class=\"nectar-button large see-through-3  has-icon wpb_animate_when_almost_visible wpb_zoomIn zoomIn\"  style=\"border-color: #d1b48d;\"  href=\"mailto:post@melo.no\" data-color-override=\"#d1b48d\" data-hover-color-override=\"false\" data-hover-text-color-override=\"#ffffff\"><span>Send us a non-binding inquiry<\/span><i  class=\"fa fa-arrow-down\"><\/i><\/a>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-2 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"Retten til \u00e5 skattlegge aksjeutbytte er etter skatteavtalene normalt delt mellom statene. Dette gjelder ikke for aksjegevinster. For aksjegevinster er det gjerne enten aksjon\u00e6rens hjemstat eller det utdelende selskaps hjemstat...","protected":false},"author":188,"featured_media":17054,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_analytify_skip_tracking":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-17053","post","type-post","status-publish","format-standard","has-post-thumbnail","category-skatt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Skatteavtalenes regler om beskatning av aksjegevinst<\/title>\n<meta name=\"description\" content=\"For aksjegevinster er det gjerne enten aksjon\u00e6rens hjemstat eller det utdelende selskaps hjemstat (kildestaten) som etter skatteavtalene har beskatningsretten.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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