The Tax Law Department

Published under: Stoltenberg's 2nd Government

Publisher Ministry of Finance

Tax Law Department is responsible for the drafting, interpretation and administration of regulations relating to income and wealth tax, petroleum tax, national insurance contributions, property tax, inheritance tax, value-added tax, customs duty and various special taxes. It is also responsible for the negotiation of Double Tax Treaties and acts as the superior Norwegian Competent Authority under these treaties and for coordinating consideration of international tax issues within the Ministry

The Ministry's Tax Law Department is responsible for the drafting, interpretation and administration of regulations relating to income and wealth tax, petroleum tax, national insurance contributions, property tax, inheritance tax, value-added tax, customs duty and various special taxes. An important part of this department's work is to amend tax legislation in line with social change and to adapt regulations and agreements to increasing international cooperation. The Department is responsible for the negotiation of Double Tax Treaties and acts as the superior Norwegian Competent Authority under these treaties. 

The Department is also responsible for ensuring that the tax and customs authorities collect taxes as efficiently as possible and for coordinating consideration of international tax issues within the Ministry.