{"id":17639,"date":"2025-03-31T16:27:43","date_gmt":"2025-03-31T14:27:43","guid":{"rendered":"https:\/\/melo.no\/?p=17639"},"modified":"2025-03-31T16:27:43","modified_gmt":"2025-03-31T14:27:43","slug":"utbytte-fra-sveitsisk-datterselskap-var-skattepliktig","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/utbytte-fra-sveitsisk-datterselskap-var-skattepliktig\/","title":{"rendered":"Dividends from swiss subsidiary were taxable"},"content":{"rendered":"<div id=\"fws_6a54b4b7ed5f7\"  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_6a54b4b7ed87e\" 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_1743431093389\" >\r\n\t<div class=\"wpb_wrapper\">\r\n\t\t<p>The Norwegian parent company Elopak ASA received dividends of approximately NOK 200 million in each of the years 2010 and 2014 from its Swiss subsidiary. Up to and including 2009, the subsidiary was taxed in Switzerland under specially favourable rules (an effective tax rate of around 10 per cent), but from 2010 the company chose to be taxed under the ordinary Swiss tax rules (an effective tax rate of around 20 per cent).<\/p>\n<p>The Norwegian tax authorities disregarded the company\u2019s choice and imposed tax on the dividends on the basis that Switzerland was considered a low-tax jurisdiction.<\/p>\n<p>The Supreme Court upheld the State\u2019s position. In line with established case law, the assessment of whether Switzerland qualifies as a low-tax jurisdiction must be based on the effective tax level in Switzerland for a company typical of the relevant industry. Atypical choices made by the company must therefore be disregarded.<\/p>\n<p>Two justices dissented, taking the view that the dividends were not taxable. These judges placed particular emphasis on the wording of the Tax Act.<\/p>\n<p>The Supreme Court unanimously held that the EFTA Convention does not require the dividends to be exempt from tax. According to the Court, the relevant provisions of the Convention must be interpreted differently from the corresponding rules in the EEA Agreement.<\/p>\n<p>The case clarifies the content of the concept of a \u201clow-tax jurisdiction\u201d under Norwegian tax law and the interpretation of the EFTA Convention.<\/p>\n<p>Source: <a href=\"https:\/\/www.domstol.no\/no\/hoyesterett\/avgjorelser\/avgjorelser-2025\/hoyesterett---sivil\/HR-2025-563-A\/\">Supreme Court<\/a><\/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_6a54b4b7edb23\" 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_6a54b4b7edfbe\"  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_6a54b4b7ee2b1\"  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_6a54b4b7ee3b0\" 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":"Det norske morselskapet Elopak ASA mottok i hvert av \u00e5rene 2010 og 2014 utbytte p\u00e5 ca. 200 millioner kroner fra sitt sveitsiske datterselskap. I \u00e5rene til og med 2009 var...","protected":false},"author":188,"featured_media":17640,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_analytify_skip_tracking":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-17639","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>Utbytte fra sveitsisk datterselskap var skattepliktig | Advokatfirmaet Mel\u00f8 AS<\/title>\n<meta name=\"description\" content=\"Skatt\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/utbytte-fra-sveitsisk-datterselskap-var-skattepliktig\/\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" 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