General tax conventions between Norway and other states

General conventions for the avoidance of double taxation and the prevention of fiscal evasion, and other international agreements regarding tax matters.

 

Code of symbols:

Status 0:  

Treaties terminated.

Status 1:

Treaties in force

Status 2:

Treaties which are signed, but not yet ratified/in force

Status 3:

Ongoing negotiations for a treaty/renegotiations
(full or partial) of an existing treaty

T/I
T = Tax Treaty
I = Information Exchange Agreement

Country

T/I

Signed

Status

In force

Albania

T

14.10.98

1

13.08.99

Andorra

I

24.02.10

1

18.06.11

Anguilla

I

14.12.09

1

10.04.11

Antigua and Barbuda

I

19.05.10

1

15.01.11

Argentina

T

08.10.97

1

30.11.01

Aruba

I

10.09.09

1

01.08.11

Azerbaijan

T

24.04.96

1

20.09.96

Australia
New treaty

T

06.05.82
08.08.06

0
1

19.10.83
12.09.07

Austria
Protocol
Protocol

T

28.11.95
14.11.05
16.09.09

1
1
1

01.12.96
01.12.06
01.06.13

Bahamas

I

10.03.10

1

09.09.10

Bahrain

I

14.10.11

1

12.07.12 

Bangladesh

T

15.09.04

1

22.12.05

Barbados
Protocol

T

15.11.90
03.11.11

1
1

30.07.91
01.06.12

Belgium
Protocol
New treaty

T

14.04.88
10.09.09
23.04.14

1
1
2

04.10.91
19.07.13

Belize

I

15.09.10

1

26.02.11

Benin

T

29.05.79

1

24.06.82

Bermuda

I

16.04.09

1

22.01.10

Bosnia Hercegovina

T

 

1 (a)

 

Botswana

I

20.02.13

2

 

Brazil
Protocol

T

21.08.80
20.02.14

1
2

26.11.81

British Virgin Islands

I

18.05.09

1

03.12.10

Brunei

I

27.06.12

2

 

Bulgaria
New treaty

T

01.03.88

1
3

01.04.89

Cayman Islands

I

01.04.09

1

04.03.10

Canada

T

12.07.02

1

19.12.02

Chile

T

26.10.01

1

22.07.03

China

T

25.02.86

1 (e)

21.12.86

Cook Islands

I

16.12.09

1

06.10.11

Costa Rica

I

29.06.11

1

13.04.14

Croatia

T

 

1 (a)

 

Cyprus
New treaty

T

18.05.55
24.02.14

1 (d)
1

11.05.55
08.07.14

Czech Republic

T

19.10.04

1

09.09.05

Denmark: Nordic countries

T

 

 

 

Dominica

I

19.05.10

1

22.01.12

Egypt
New treaty

T

20.10.64

1
3

30.07.65

Estonia

T

14.05.93

1

30.12.93

Faroe Islands: Nordic countries

T

 

 

 

Finland: Nordic countries

T

 

 

 

France (included protocol 1984)
Protocol (French text)
Protocol
Protocol

T

19.12.80
14.11.84
07.04.95
16.09.99

1
1
1
1

10.09.81
01.10.85
01.09.96
01.12.02

Gambia

T

27.04.94

1

20.03.97

Georgia

T

10.11.11

1

23.07.12 

Germany (German text)
Protocol

T

04.10.91
24.06.13

1
2

07.10.93

Gibraltar

I

16.12.09

1

08.09.10

Greece

T

27.04.88

1 (c)

16.09.91

Greenland

T

04.08.05

1

21.12.05

Grenada

I

19.05.10

1

09.02.12

Guatemala

I

15.05.12

2

 

Guernsey

I

28.10.08

1

07.10.09

Hong Kong, China

I

22.08.14

2

 

Hungary

T

21.10.80

1 (c)

20.09.81

Iceland: Nordic countries

T

 

 

 

India
New treaty

T

31.12.86
02.02.11

0 (c)
1

02.07.87
20.12.11

Indonesia

T

19.07.88

1

16.05.90

Ireland
New treaty

T


22.11.00

0
1


27.11.01

Isle of Man

I

30.10.07

1

06.09.08

Israel
New treaty

T

02.11.66

1
3

11.01.68

Italy
New treaty

T

17.06.85

1
3

25.05.87

Ivory Coast (French)

T

15.02.78

1

25.01.80

Jamaica
Protocol

T

30.09.91
04.12.12

1
1

01.10.92
12.09.13

Japan

T

04.03.92

1

16.11.92

Jersey

I

28.10.08

1

07.10.09

Kazakhstan

T

03.04.01

1

24.01.06

Kenya

T

13.12.72

1

10.09.73

Latvia
Protocol

T

19.07.93

1
3

30.12.93

Liberia

I

10.11.10

1

17.05.12 

Liechtenstein

I

17.12.10

1

31.03.12

Lithuania

T

27.04.93

1

30.12.93

Luxembourg (French)
Protocol (French)

T

06.05.83
07.07.09

1 (c)
1

27.01.85
12.04.10

Macau, China

I

29.04.11

1

18.12.11

Macedonia

T

19.04.11

1

01.11.11

Malawi
New treaty

T

18.05.55
08.12.09

0 (d)
1

16.12.63
10.12.12

Malaysia
New treaty

T

23.12.70

1
3

09.09.71

Malta
New treaty

T

02.06.75
30.03.12

0
1

22.07.77
14.02.13

Marshall Islands

I

28.09.10

1

19.06.11

Mauritius

I

01.12.11

1

26.05.12 

Mexico ( Spanish)

T

23.03.95

1

23.01.96

Monaco

I

23.06.10

1

31.01.11

Montenegro

T

 

1 a)

 

Montserrat

I

22.11.10

1

19.12.11

Morocco ( French)

T

05.05.72

1

18.12.75

Nepal

T

13.05.96

1

19.06.97

Netherlands
Protocol

T

12.01.90
23.04.13

1 (c)
1

31.12.90
30.11.13

Neth. Antilles 
Protocol

T

13.11.89
10.09.09

1
1

17.12.90
01.09.11

New Zealand
New treaty

T

20.04.82

1 (c)
3

31.03.83

Niue

I

19.09.13 

1

 28.05.14

Nordic countries (Norwegian)
Protocol(Norwegian)
Protocol (Norwegian)

T

23.09.96
06.10.97
04.04.08

1
1
1

11.05.97
31.12.97
29.12.08

Pakistan

T

07.10.86

1

18.02.87

Panama

12.11.12

20.12.13

Philiippines
Protocol

T

09.07.87
22.05.89

1
1

23.10.97
23.10.97

Poland
New treaty
Protocol

T

24.05.77
09.09.09
05.07.12

0
1
1

30.10.79
25.05.10
02.04.13

Portugal
New treaty

T

24.06.70
10.03.11

0
1

01.10.71
15.06.12

Qatar

T

29.06.09

1

30.12.09

Romania
New treaty

T

14.11.80

1 (c)
3

27.09.81

Russian Federation

T

26.03.96

1

20.12.02

St. Kitts and Nevis

I

24.03.10

1

12.01.11

Saint Lucia

I

19.05.10

1

01.12.11

St. Vincent and the Grenadines

I

24.03.10

1

20.04.11

Samoa

I

16.12.09

1

19.10.12 

San Marino

I

12.01.10

1

22.07.10

Senegal (French)

T

04.07.94

1

28.02.97

Serbia
New treaty

T

 

1 (a)
3

 

Seychellene

I

30.03.11

1

11.08.12 

Sierra Leone

T

18.05.55

1 (d)

18.05.55

Singapore
Protocol
New treaty

T

19.12.97
18.09.09

1
1
3

20.04.98
04.04.10

Slovak Republic
New treaty

T

27.06.79

1 (b) (c)
3

28.12.79

Slovenia
New treaty

T


18.02.08

0 (a)
1


10.12.09

South Africa
Protocol

T

12.02.96
16.07.12

1
2

12.09.96

South Korea

T

05.10.82

1

01.03.84

Spain

T

06.10.99

1

18.12.00

Sri Lanka

T

04.12.86

1

08.03.88

Sweden: Nordic countries

T

 

 

 

Switzerland
Protocol
Protocol

T

07.09.87
12.04.05
31.08.09

1
1
1

02.05.89
20.12.05
22.12.10

Tanzania

T

28.04.76

1 (c)

04.08.78

Thailand

T

30.07.03

1

29.12.03

Trinidad and Tobago

T

29.10.69

1

07.08.70

Tunisia (French)

T

31.05.78

1

28.12.79

Turkey
New treaty

T

16.12.71
15.01.10

0
1

30.01.76
15.06.11

Turks & Caicos Islands

I

16.12.09

1

09.04.11

Uganda

T

07.09.99

1

16.05.01

Ukraine

T

07.03.96

1

18.09.96

United Arab Emirates

I

 

 

United Kingdom
New treaty

T

12.10.00
14.03.13

0
1

21.12.00
17.12.13

Uruguay

I

14.12.11

1

30.01.14

USA
Protocol
New treaty
Exchange of Information


T

I

03.12.71
19.09.80

15.04.13

1
1
3
1

19.11.72
15.12.81

27.01.14

Vanuatu

I

13.10.10

2

 

Venezuela

T

29.10.97

1

08.10.98

Vietnam

T

01.06.95

1

14.04.96

Zambia

T

14.07.71

1

22.03.73

Zimbabwe

T

09.03.89

1

28.08.91

a) The tax treaty between Norway and Yugoslavia of 1 September 1983 is temporarily suspended. By the exchange of notes the treaty has been given effect for Croatia as from 6 March 1996. By the exchange of notes 6 March 1997, the treaty was given effect for Slovenia as from the date of independence of the Republic of Slovenia (until January 1, 2009). By the exchange of notes 20 August 2008, the treaty has been given effect for Bosnia Herzegovina as from the fiscal year 2009. By the exchange of notes 29 May 2003, the treaty has been given effect for the State Union of Serbia and Montenegro as from the date of the exchange of notes. By the exchange of notes 31 October 2011 it has been clarified that the treaty also shall apply to the Republic of Montenegro as from the date of Montenegro's independence on 3 June 2006.

b) The tax treaty between Norway and Czechoslovakia of 27 June 1979 will temporarily apply for the Czech and the Slovak Republic.

c) The protocols of these treaties provide an option for Norway, by means of the exchange of diplomatic notes, to replace the exemption-method with the credit-method as the general method for the avoidance of double taxation. In 1998 diplomatic notes were sent to Australia, Greece, Hungary, India, Luxembourg, the Netherlands, New Zealand, Poland, Romania, the Slovak Republic and Tanzania.

The amendments entered into force as follows: Australia - 6 September 1998 with effect as of 1 January 1999, Benin - not confirmed, the Czech Republic - 31 October 1998 with effetc as of 1 January 2000, Greece - 6 June 1998 with effect as of 1 January 1999, Hungary - 26 August 1999 with effect as of 1 January 1999, India - 25 July 1999 with effect as of 1 January 2000, Luxembourg - 25 December 1998 with effect as of 1 January 1999 for taxes on income and 1 January 2000 for taxes on capital, the Netherlands - 8 August 1998 with effect as of 1 January 1999, New Zealand - 16 July 1998 with effect as of 1 January 1999, Poland - 27 June 1998 with effect as of 1 January 1999 and Tanzania - 4 May 1998 with effect as of January 1999.

d) The tax treaty between Norway and the United Kingdom signed 2 May 1951 was by the exchange of diplomatic notes 18 May 1955 extended as to include several British colonies which later became independent states. Today the treaty is only applicable between Norway and Cyprus and Sierra Leone.

e) The treaty between Norway and China does not apply for Hong Kong and Macau.

 

 

 

 

Treaties of limited scope


A. Earnings from shipping (S), aviation (A) and ground transportation (GT)

Country

Status

Signed

Scope

 

 

 

 

Argentina

1

09.11.48

S & A

Greece

1

15.08.31

S

Greece

1

25.05.55

A

Hong Kong, China

1

02.06.00
In force 01.01.97

A

Hong Kong, China

1

16.10.03
In force 01.01.05

S

Iran

1

21.11.69

A

Yugoslavia

1

20.06.66

S & A

China

1

02.08.74

S

Kuwait

1

27.02.77

A

Lebanon

1

10.12.68

S & A

New Zealand

1

08.08.68

S

Saudi Arabia

3

 

A

Soviet Union

1

11.02.71

A

Soviet Union

1

18.03.74

S

South Africa

1

19.06.51

S & A

South Korea

1

02.02.73

S & A

Czechoslovakia

1

25.10.62

A

Ukraine

3

 

A

Uruguay

1

18.12.81

A

Uzbekistan

3

 

A

  

B. Inheritance tax

Country

Status

Signed

Nordic countries

1

12.09.89

Switzerland

1

07.12.56

United States

1

13.06.49

  

C. Other

Country

Status

Signed

Finland
(convention on taxation of the construction of cross-border bridges)

1

19.05.93

  

SPECIAL TREATIES CONCERNING ADMINISTRATIVE ASSISTANCE

Country

Status

Signed

In force

Published

Nordic countries

(Norway, Denmark, Faroes, Greenland, Finland, Iceland and Sweden)

1

07.12.89

08.05.91

Proposition No. 53 (1989-90) to the Storting

Multilateral Convention on Administrative Assistance
(Council of Europe/OECD)
List of parties

Protocol
List of parties

1

 


1

05.05.89


 

27.05.10

01.04.95

 


01.06.11

Proposition No. 75 (1988-89) to the Storting


Prop. 142 S
(2009-2010)
to the Storting

 

____________________

Last updated: 17.09.2014

 

Contact information

Tax Law Department

Telephone: +47 22 24 44 31
Fax: +47 22 24 95 11

Address

The Ministry of Finance
Tax Law Department
P.O. Box 8008 Dep
0030 Oslo
Norway

Last updated: 18.09.2014
Door handle inside the Ministry of Finance

Contact information

Tax Law Department

Telephone: +47 22 24 44 31
Fax: +47 22 24 95 11

Address

The Ministry of Finance
Tax Law Department
P.O. Box 8008 Dep
0030 Oslo
Norway