{"id":17839,"date":"2025-07-07T15:58:25","date_gmt":"2025-07-07T13:58:25","guid":{"rendered":"https:\/\/melo.no\/?p=17839"},"modified":"2026-07-08T08:38:47","modified_gmt":"2026-07-08T06:38:47","slug":"kildeskatt-pa-aksjeutbytte-nar-ma-utenlandske-aksjonaerer-betale-skatt-til-norge","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/kildeskatt-pa-aksjeutbytte-nar-ma-utenlandske-aksjonaerer-betale-skatt-til-norge\/","title":{"rendered":"Withholding tax on share dividends \u2013 when are foreign shareholders required to pay tax to Norway?"},"content":{"rendered":"
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Norwegian companies are generally required to withhold tax on dividends paid to shareholders who are tax resident outside Norway. However, the rules can be complex, and both Norwegian tax law, tax treaties and EEA law may affect whether\u2014and to what extent\u2014withholding tax must be paid.<\/p>\n

For both foreign investors and Norwegian companies distributing dividends, it is therefore important to have a clear understanding of the applicable rules.<\/p>\n

What is withholding tax on share dividends?<\/h2>\n

Withholding tax is a tax deducted at the time the dividend is paid. The distributing company pays the tax to the Norwegian tax authorities before the dividend is transferred to the shareholder.<\/p>\n

The purpose is to ensure Norwegian taxation of dividends derived from Norway, even where the recipient is resident or domiciled in another country.<\/p>\n

The rules are primarily set out in sections 2-3 and 10-13 of the Norwegian Tax Act, as well as the Tax Payment Act and the Tax Payment Regulations.<\/p>\n

Who is covered by the rules?<\/h2>\n

Withholding tax generally applies where the recipient of the dividend is tax resident outside Norway.<\/p>\n

This may include:<\/p>\n