General tax conventions for the avoidance of double taxation and the prevention of fiscal evasion,and other international agreements regarding tax matters.
Related information:
Status: Treaty in force
Published: Convention Norway–Albania
In force: 13.08.99
Signed: 14.10.98
Status: Ongoing negotiations regarding the revision of the existing agreement.
Status: Treaty in force
Published: Convention Norway–Argentina
In force: 30.11.01
Signed: 08.10.97
Status: Treaty is not in force
Published: Prop. 15 S (2018–2019
In force: 01.01.26
Signed: 07.06.17
In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty.
In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».
Status: Treaty in force
Published: Convention Norway–Australia
In force: 12.09.07
Signed: 08.08.06
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.11.19
Signed: 07.06.17
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesised text for the convention between Norway and Australia (PDF)
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–Austria
In force: 01.12.96
Signed: 28.11.95
Status: Treaty in force
Published: Protocol Norway–Austria
In force: 01.12.06
Signed: 14.11.05
Status: Treaty in force
Published: Protocol Norway–Austria
In force: 01.06.13
Signed: 16.09.09
Status: Ongoing negotiations regarding the revision of the existing agreement.
Status: Treaty in force
Published: Convention Norway–Azerbaijan
In force: 20.09.96
Signed: 24.04.96
Status: Treaty in force
Published: Convention Norway - Bangladesh
In force: 22.12.05
Signed: 15.09.04
Status: Treaty in force
Published: Convention Norway–Belgium
In force: 26.04.18
Signed: 23.04.14
Status: Signed, but not yet in force
Published: Protocol
Signed: 08.09.21
Under paragraph 3 of Article 24 of the Convention between Norway and Belgium the competent authorities has reached a mutual agreement on interpretation and application of the Convention in relation to Norwegian seconded National Experts working in Belgium (PDF).
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–Benin (in French) (PDF)
In force: 24.06.82
Signed: 29.05.79
Status: Treaty in force
Published: Agreement Norway–Bermuda
In force: 22.01.10
Signed: 16.04.09
Status: Treaty in force
Published: Convention Norway–Netherlands Antilles (PDF)
In force: 17.12.90
Signed: 13.11.89
Status: Treaty in force
Published: See Netherlands Antilles
In force: 01.09.11
Signed: 10.09.09
Status: Treaty in force
Published: Convention Norway – Yugoslavia (given effect for Croatia, Slovenia, Serbia og Bosnia Hercegovina) (PDF)
By the exchange of notes (PDF) 20 August 2008, the treaty has been given effect for Bosnia Hercegovina as from the fiscal year 2009. Paragraph 3 of Article 15 shall not apply to residents of Norway.
The tax treaty between Norway and Yugoslavia of 1 September 1983 is temporarily suspended. With certain reservations, the treaty was extended to apply to Croatia, Bosnia and Herzegovina, Serbia, Slovenia, and Montenegro. Today, the treaty remains in force for Croatia, Bosnia and Herzegovina, and Montenegro.
Status: Treaty in force
Published: Convention Norway–Brazil
In force: 30.12.24
Signed: 04.11.22
Terminated general tax conventions between Norway and other states
Status: Agreement in force
Published: Agreement Norway–British Virgin Islands
In force: 03.12.10
Signed: 18.05.09
Status: Treaty in force
Published: Convention Norway–Bulgaria
In force: 30.07.15
Signed: 22.07.14
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.01.23
Signed: 07.06.17
In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty.
In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–Canada
In force: 19.12.02
Signed: 12.07.02
Status: Ongoing negotiations regarding the revision of the existing agreement.
Status: Treaty in force
Published: Agreement Norway–Cayman Islands
In force: 04.03.10
Signed: 01.04.09
Status: Treaty in force
Published: Convention Norway–Chile
In force: 22.07.03
Signed: 26.10.01
The most-favoured-nation clause in Article 4 of the Protocol to the tax treaty between Norway and Chile has been triggered. For further details, see the letters from the Ministry of Finance to the Norwegian Tax Administration dated 26 January 2018 (PDF) and 5 December 2024 (PDF).
Status: In force
Published: Prop. 15 S (2018–2019)
In force: 01.03.21
Signed: 07.06.17
In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty.
In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».
Status: Treaty in force
Published: Convention Norway–China
In force: 21.12.86
Signed: 25.02.86
The tax treaty between Norway and China does not apply for Hong Kong, Macau and Taiwan.
Status: In force
Published: Prop. 15 S (2018–2019)
In force: 01.03.21
Signed: 07.06.17
In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty.
In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».
Status: Treaty is signed, but not yet in force.
Published: Prop. 6 S (2025-2026)
Signed: 12.05.23
Status: Treaty in force
Published: Convention Norway – Yugoslavia (given effect for Croatia, Slovenia, Serbia og Bosnia Hercegovina) (PDF)
By the exchange of notes the treaty has been given effect for Croatia as from 6 March 1996.
The tax treaty between Norway and Yugoslavia was, through an exchange of notes dated 6 March 1996, made applicable to Croatia from the same date. The specific provision in paragraph 3 of Article 15, which concerns dependent personal services, shall not apply to individuals resident in Norway. See note (PDF).
The tax treaty with Yugoslavia dated 1 September 1983 has been suspended. With certain reservations, the treaty was extended to apply to Croatia, Bosnia and Herzegovina, Serbia, Slovenia, and Montenegro. Today, the treaty remains in force for Croatia, Bosnia and Herzegovina, and Montenegro.
Status: Treaty in force
Published: Convention Norway–Cyprus
In force: 08.07.14
Signed: 24.02.14
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Cyprus (PDF)
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–Czech Republic
In force: 09.09.05
Signed: 19.10.04
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Czech Republic (PDF)
See Nordic countries (in Norwegian)
Status: Treaty in force
Published: Convention Norway–Egypt (PDF)
In force: 30.07.65
Signed: 20.10.64
Status: Treaty in force
Published: Convention Norway–Estonia
In force: 30.12.93
Signed: 14.05.93
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Estonia (PDF)
See Nordic countries (in Norwegian)
See Nordic countries (in Norwegian)
Status: Treaty in force
Published: Convention Norway–France (included protocol 1984) (PDF)
In force: 10.09.81
Signed: 19.12.80
Status: Treaty in force
Published: Convention Norway–France (included protocol 1984) (PDF)
In force: 01.10.85
Signed: 14.11.84
Status: Treaty in force
Published: Protocol (PDF)
In force: 01.09.96
Signed: 07.04.95
Status: Treaty in force
Published: Protocol (PDF)
In force: 01.12.02
Signed: 16.09.99
Status: Ongoing negotiations regarding the revision of the existing agreement.
Status: Treaty in force
Published: Convention Norway–Gambia
In force: 20.03.97
Signed: 27.04.94
Status: Treaty in force
Published: Agreement Norway–Georgia
In force: 23.07.12
Signed: 10.11.11
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Georgia (PDF)
Status: Treaty in force
Published: Convention Norway–Germany (in German)
In force: 07.10.93
Signed: 04.10.91
Status: Treaty in force
Published: Prop. 190 S (2012–2013)
In force: 03.02.15
Signed: 24.06.13
Status: Ongoing negotiations regarding the revision of the existing agreement.
Status: Treaty is signed, but not yet in force
Published: Convention Norway–Ghana
Signed: 20.11.20
Status: Treaty in force
Published: Convention Norway–Greece
In force: 16.09.91
Signed: 27.04.88
The protocol of this treaty provides an option for Norway, by 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 note was sent to Greece.
Status: In force
Published: Prop. 15 S (2018–2019)
In force: 01.03.21
Signed: 07.06.17
In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty.
In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».
Status: Treaty in force
Publisert: Convention Norway–Greenland (Norwegian text only)
In force: 21.12.05
Signed: 04.08.05
Status: Ongoing negotiations regarding the revision of the existing agreement.
Status: Treaty in force
Published: Agreement Norway–Guernsey
In force: 07.10.09
Signed: 28.10.08
Status: Ongoing negotiations for entering into an agreement.
Status: Treaty in force
Published: Convention Norway–Hungary (PDF)
In force: 20.09.81
Signed: 21.10.80
The protocol of this treaty provides an option for Norway, by 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 note was sent to Hungary.
See Nordic countries (in Norwegian)
Status: Treaty in force
Published: Agreement Norway–India
In force: 20.12.11
Signed: 02.02.11
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and India (PDF)
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–Indonesia (PDF)
In force: 16.05.90
Signed: 19.07.88
Status: Treaty in force
Published: Convention Norway–Ireland
In force: 28.11.01
Signed: 22.11.00
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Ireland (PDF)
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Agreement Norway–Isle of Man
In force: 06.09.08
Signed: 30.10.07
Status: Treaty in force
Published: Convention Norway–Israel (PDF)
In force: 11.01.68
Signed: 02.11.66
Status: Treaty in force
Published: Convention Norway–Italy (PDF)
In force: 25.05.87
Signed: 17.06.85
Status: Treaty in force
Published: Convention Norway–Ivory Coast (PDF)
In force: 25.01.80
Signed: 15.02.78
Status: Treaty in force
Published: Convention Norway–Japan
In force: 16.12.92
Signed: 04.03.92
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Japan (PDF)
Status: Treaty in force
Published: Agreement Norway–Jersey
In force: 07.10.09
Signed: 28.10.08
Status: Treaty in force
Published: Convention Norway–Kazakhstan
In force: 24.01.06
Signed: 03.04.01
Status: Ongoing negotiations regarding the revision of the existing agreement.
Status: Treaty in force
Publisert: Convention Norway–Kenya (PDF)
In force: 10.09.73
Signed: 13.12.72
Status: Treaty in force
Published: Convention Norway–Latvia
In force: 30.12.93
Signed: 19.07.93
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Latvia (PDF)
Status: Treaty in force
Published: Convention Norway–Lithuania
In force: 30.12.93
Signed: 27.04.93
The most-favoured-nation clause in paragraph 7 of Article 12 between Norway and Lithuania has been triggered. See more information in the letter from the Ministry of Finance to the Norwegian Tax Administration dated December 7, 2019 (PDF).
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Lithuania (PDF)
Please note that the amendment to paragraph 1 to Article 12, resulting from the triggering of the most-favoured-nation clause in paragraph 7 of Article 12 of the tax treaty between Norway and Lithuania, is not reflected in the synthesised text. Accordingly, the synthesised text must be read with this in mind.
Status: Treaty in force
Published: Convention Norway–Luxembourg (in French) (PDF)
In force: 27.02.85
Signed: 06.05.83
The protocol of this treaty 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 note was sent to Luxembourg.
Status: Treaty in force
Published: Protocol
In force: 12.04.10
Signed: 07.07.09
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Luxembourg (PDF)
Status: Treaty in force
Publisert: Convention Norway–Macedonia
In force: 01.11.11
Signed: 19.04.11
Status: Ongoing renegotiations of existing treaty.
Status: Treaty in force
Published: Agreement Norway–Malawi
In force: 10.12.12
Signed: 08.12.09
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Agreement Norway–Malaysia (PDF)
In force: 09.09.71
Signed: 23.12.70
Status: Ongoing negotiations for entering into a new agreement.
Status: Treaty in force
Published: Convention Norway–Malta
In force: 14.02.13
Signed: 30.03.12
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Malta (PDF)
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–Mexico (in Spanish)
In force: 23.01.96
Signed: 23.03.95
Status: In force
Published: Prop. 15 S (2018–2019)
In force: 01.03.21
Signed: 07.06.17
In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty.
In order to understand how the MLI modifies the text of the tax treaty, user can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). That information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».
Status: Treaty in force
Published: Convention Norway – Yugoslavia (given effect for Croatia, Slovenia, Serbia og Bosnia Hercegovina) (PDF)
By the exchange of notes 31 October 2011 it has been clarified that the treaty shall apply to the Republic of Montenegro as from the date of Montenegro’s independence on 3 June 2006.
By agreement signed 29 May 2003 the treaty was given effect for the State Union of Serbia and Montenegro as from the date of the exchange of notes (until January 1 2010). See succession agreement of May 29,2003 (PDF).
The tax treaty between Norway and Yugoslavia of 1 September 1983 is temporarily suspended. With certain reservations, the treaty was extended to apply to Croatia, Bosnia and Herzegovina, Serbia, Slovenia, and Montenegro. Today, the treaty remains in force for Croatia, Bosnia and Herzegovina, and Montenegro.
Status: Treaty in force
Published: Convention Norway~Morocco (in French) (PDF)
In force: 18.12.75
Signed: 05.05.72
Status: Treaty in force
Published: Agreement Norway–Nepal
In force: 19.06.97
Signed: 13.05.96
Status: Treaty in force
Published: Convention Norway–Netherlands
In force: 31.12.90
Signed: 12.01.90
The protocol of this treaty 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 note was sent to the Netherlands.
Status: Treaty in force
Published: Protocol Norway–Netherlands
In force: 30.11.13
Signed: 23.04.13
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Netherlands (PDF)
Competent authority agreement (PDF) between Norway and Netherlands regarding closed fund for mutual account (closed FRGs) established in the Netherlands.
Status: Treaty in force
Published: Convention Norway–Netherlands Antilles (PDF)
In force: 17.12.90
Signed: 13.11.89
After the dissolution of The Netherlands Antilles the Convention between The Kingdom of Norway and The Kingdom of The Netherlands in respect of The Netherlands Antilles will apply to the following individual territories: Maarten, Bonaire, St. Eustatius and Saba.
Please note that the Convention between Norway and Curuacao was terminated by Royal Decree 9 June 2023. A diplomatic note has been sent, and the termination took effect on 1 January 2024.
Status: Treaty in force
Published: Protocol Norway–Netherlands Antilles
In force: 01.09.11
Signed: 10.09.09
Status: Treaty in force
Published: Convention Norway–New Zealand (PDF)
In force: 31.03.83
Signed: 20.04.82
The protocol of this treaty provides an option for Norway, by 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 note was sent to New Zealand.
Status: I kraft
Publisert: St.prp. nr. 5 (1996-1997)
Ikrafttredelse: 11.05.97
Undertegning: 23.09.96
Status: I kraft
Publisert: St.prp. nr. 10 (1997–1998)
Ikrafttredelse: 31.12.97
Undertegning: 06.10.97
Status: I kraft
Publisert: St.prp. nr. 54 (2007–2008)
Ikrafttredelse: 29.12.08
Undertegning: 04.04.08
Status: I kraft
Publisert: Prop. 114 S (2017–2018)
Ikrafttredelse: 28.11.19
Undertegning: 29.08.18
Les innarbeidet versjon (PDF).
Nytt fra 1. januar 2025: Færøyene begjærte i brev 5. november 2024 bestemmelsen i artikkel 25 punkt 2 c) opphevet (endringen trådte i kraft 12. desember 2024 og får virkning for skatteår som begynner 1. januar 2025 eller senere). Dette er reflektert i innarbeidet versjon.
Avtale mellom Norge og Sverige om særskilte bestemmelser for å unngå dobbeltbeskatning ved bygging, vedlikehold og drift av grensebro som inngår i den nye Svinesundsforbindelsen ble undertegnet 22. oktober 2002. Avtalen er inntatt i St.prp. nr. 14 (2002–2003).
Avtale mellom Norge og Finland om særskilte bestemmelser for å unngå dobbeltbeskatning ved bygging av grensebroer m.v. ble undertegnet 19. mai 1993. Avtalen er inntatt i St. prp. nr. 92 (1992–93) (PDF).
Avtale mellom de nordiske land om bistand i skattesaker (bistandsavtalen) ble undertegnet 7. desember 1989 og trådte i kraft 8. mai 1991. Avtalen er inntatt i St.prp. nr. 53 (1989–90) (PDF). I medhold av artikkel 20 i bistandsavtalen ble både avtale om oppkreving og overføring av skatt (Trekkavtalen) (PDF) og avtale om gjennomføring av bistandsavtalen (Gjennomføringsavtalen) (PDF) undertegnet 30. juni 1997.
Arveavgiftsavtalen mellom Norge, Danmark, Sverige, Finland og Island er inntatt i St.prp. nr. 17 (1989-90) (PDF). Avtalen ble undertegnet 12. september 1989 og trådte i kraft 19. august 1992. Ved noteveksling av 6. juni 2014 ble avtalen oppsagt med virkning for Norge fra 22. august 2014.
Du finner mer informasjon om grenseoverskridende aktivitet innenfor Norden på Nordisk eTax. Her kan du også stille spørsmål og få svar fra skattemyndighetene i de aktuelle landene.
Status: Treaty in force
Published: Convention Norway–Pakistan (PDF)
In force: 18.02.87
Signed: 07.10.86
Status: Ongoing negotiations for entering into a new agreement.
Status: Treaty in force
Published: Convention Norway–Philippines (PDF)
In force: 23.10.97
Signed: 09.07.87
Status: Treaty in force
Published: Protocol Norway–Philippines (PDF)
In force: 23.10.97
Signed: 22.05.89
Status: Treaty in force
Published: Convention Norway–Poland
In force: 25.05.10
Signed: 09.09.09
Status: Treaty in force
Published: Protocol Norway–Poland
In force: 02.04.13
Signed: 05.07.12
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Poland (PDF)
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–Portugal
In force: 15.06.12
Signed: 10.03.11
Status: In force
Published: Prop. 15 S (2018–2019)
In force: 01.03.21
Signed: 07.06.17
In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty.
In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Agreement Norway–Qatar
In force: 30.12.09
Signed: 29.06.09
Status: Treaty in force
Published: Protocol Norway–Qatar
In force: 04.09.25
Signed: 04.09.24
Status: Treaty in force
Published: Convention Norway–Romania
In force: 01.04.16
Signed: 27.04.15
Status: In force
Published: Prop. 15 S (2018–2019)
In force: 01.03.21
Signed: 07.06.17
In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty.
In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–Russia
In force: 20.12.02
Signed: 26.03.96
Status: In force
Published: Prop. 15 S (2018–2019)
In force: 01.03.21
Signed: 07.06.17
In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty.
In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».
Status: Treaty in force
Published: See Netherlands Antilles
In force: 17.12.90
Signed: 13.11.89
Status: Treaty in force
Published: See Netherlands Antilles
In force: 01.09.11
Signed: 10.09.09
Status: Treaty in force
Published: Convention Norway–Senegal (in French) (PDF)
In force: 28.02.97
Signed: 04.07.94
Status: Treaty in force
Published: Convention Norway–Serbia
In force: 18.12.15
Signed: 17.06.15
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Serbia (PDF)
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Agreement Norway–Singapore
In force: 20.04.98
Signed: 19.12.97
Status: Treaty in force
Published: Protocol Norway–Singapore
In force: 04.04.10
Signed: 18.09.09
Consolidated text of 1997 (PDF)
Competent Authority Agreement for Automatic Exchange of Financial Account Information (PDF)
Status: Ongoing negotiations for entering into a new agreement.
Status: Treaty in force
Published: Convention Norway–Slovak Republic (PDF)
In force: 28.12.79
Signed: 27.06.79
The tax treaty between Norway and Czechoslovakia will temporarily apply for the Slovak Republic.
The protocol of this treaty provides an option for Norway, by 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 note was sent to the Slovak Republic.
Status: Treaty in force
Published: Convention Norway–Slovenia
In force: 10.12.09
Signed: 18.02.08
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and Slovenia (PDF)
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–South Africa
In force: 12.09.96
Signed: 12.02.96
Status: Treaty in force
Published: Protocol Norway–South Africa
In force: 20.11.15
Signed: 16.07.12
Status: In force
Published: Prop. 15 S (2018–2019)
In force: 01.03.21
Signed: 07.06.17
In order to make the modified tax treaty texts more accessible, the Ministry of Finance publishes so-called synthesised texts which are intended to show how the MLI will apply in relation to each relevant tax treaty. The sole purpose of the synthesised texts is merely to facilitate the understanding of how the MLI applies to the treaty. The texts do not constitute a source of law. The Norwegian Ministry of Finance has yet to finalise a synthesised text for this tax treaty.
In order to understand how the MLI modifies the text of the tax treaty, users can consult the text of the MLI (attachment 1) and Norway’s reservations and notifications (attachment 2), see Prop. 15 S (2018–2019). This information has to be read in context with the outher jurisdiction’s reservations and notifications, see OECD.org and in particular «Signatories and Parties (PDF)» and «BEPS MLI Matching Database».
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–South Korea (PDF)
In force: 01.03.84
Signed: 05.10.82
Status: Ongoing negotiations regarding the revision of the existing agreement.
Status: Treaty in force
Published: Convention Norway–Spain
In force: 18.12.00
Signed: 06.10.99
Status: Ongoing negotiations for a treaty/renegotiations (full or partial) of an existing treaty.
Status: Treaty in force
Published: Convention Norway–Sri Lanka (PDF)
In force: 08.03.88
Signed: 04.12.86
Status: Treaty in force
Published: See Netherlands Antilles
In force: 17.12.90
Signed: 13.10.89
Status: Treaty in force
Published: See Netherlands Antilles
In force: 01.09.11
Signed: 10.09.09
Status: Treaty in force
Published: See Netherlands Antilles
In force: 17.12.90
Signed: 13.10.89
Status: Treaty in force
Published: See Netherlands Antilles
In force: 01.09.11
Signed: 10.09.09
See Nordic countries (in Norwegian)
Status: Treaty in force
Published: Convention Norway–Switzerland (PDF)
In force: 02.05.89
Signed: 07.09.87
Status: Treaty in force
Published: Protocol Norway–Switzerland (2005)
In force: 20.12.05
Signed: 12.04.05
Status: Treaty in force
Published: Protocol Norway–Switzerland (2009)
Ikrafttredelse: 22.12.10
Undertegning: 31.08.09
Status: Treaty in force
Published: Protocoll Norway–Switzerland (2015)
In force: 06.12.16
Signed: 04.09.15
Status: Treaty in force
Published: Protocol Norway–Switzerland (2019)
In force: 26.10.20
Signed: 20.06.19
Pursuant to paragraph 8 of Article 25 of the Convention, as amended by protocols, the competent authorities of Norway and Switzerland have reached an mutual agreement to establish the mode of application of the arbitration process.
Status: Treaty in force
Published: Convention Norway–Tanzania (PDF)
In force: 04.08.78
Signed: 28.04.76
The protocol of this treaty provides an option for Norway, by 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 note was sent to Tanzania.
Status: Treaty in force
Published: Convention Norway–Thailand
In force: 29.12.03
Signed: 30.07.03
Status: Ongoing negotiations for entering into a new agreement.
Status: Treaty in force
Published: Convention Norway–Tunisia (in French) (PDF)
In force: 28.12.79
Signed: 31.05.78
Status: Treaty in force
Published: Prop. 162 S (2009–2010)
In force: 15.06.11
Signed: 15.01.10
Status: Treaty signed, but not yet in force.
Published: Prop. 15 S (2018–2019)
Signed: 07.06.17
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–Uganda
In force: 16.05.01
Signed: 07.09.99
Status: Treaty in force
Published: Convention Norway–Ukraine
In force: 18.09.96
Signed: 07.03.96
Status: Treaty in force
Publisert: Convention Norway–United Kingdom
In force: 17.12.13
Signed: 14.03.13
The tax treaty between Norway and the United Kingdom does not apply for British Overseas Territories and Crown Dependencies.
Status: Treaty in force
Published: Prop. 15 S (2018–2019)
In force: 01.05.21
Signed: 29.06.18
In order to make the modified tax treaty text more accessible, the Ministry of Finance has published a so-called synthesised text, which is intended to show how the MLI will apply in relation to the tax treaty. The sole purpose of the synthesised text is merely to facilitate the understanding of how the MLI applies to the tax treaty. The synthesised text does not constitute a source of law. You may consult Multilateral Convention to implement BEPS Measures (MLI) for more information about the MLI.
Read the synthesized text for the convention between Norway and United Kingdom (PDF)
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–USA (PDF)
In force: 19.11.72
Signed: 30.12.71
Circular dated 29 September 1972 (PDF)
Consolidated text 1971/80 (PDF)
Status: Treaty in force
Published: Protocol Norway–USA (PDF)
In force: 15.12.81
Signed: 19.09.80
Pursuant to paragrah 2 of Article 27, mutual agreements have been entered into regarding the interpretation of certain provisions of the tax treaty between Norway and the United States.
See the Competent Authority Agreements concerning:
Status: Ongoing negotiations for entering into a new agreement.
Status: Agreement in force
Publisert: Improve International Tax Compliance and to Implement FATCA
Signed: 15.04.13
Status: Agreement in force
Published: Competent Authority Agreement for Automatic Exchange of Information under the IGA.
Signed: 15.04.2013
Status: Agreement in force
Published: Automatic Exchange of Country-by-Country Reports.
Signed: 26.04.17
The Inheritance Tax Agreement with the United States is referenced in a circular dated 20 January 1953 (PDF). The agreement was signed on 13 June 1949 and entered into force on 11 December 1951. Through an exchange of notes dated 6 June 2014, the agreement was terminated with effect from 1 January 2015.
Status: Treaty in force
Published: Convention Norway–Venezuela
In force: 08.10.98
Signed: 29.10.97
Status: Treaty in force
Published: Convention Norway–Vietnam
In force: 14.04.96
Signed: 01.06.95
There is a typographical error in the printed version of St. prp. no. 75, sub-paragraph 2d) of Article 23 in the Norwegian text, as well as in sub-paragraphs 2a) and d) of Article 23 in the English text. These errors have been corrected in the electronic version available online (which you can download from this page). The corrections are as follows:
Status: Ongoing negotiations regarding revision of the existing treaty.
Status: Treaty in force
Publisert: Agreement Norway–Zambia
In force: 09.08.17
Signed: 17.12.15
Status: Ongoing negotiations regarding revision of the existing agreement.
Terminated general tax conventions between Norway and other states
Status: Treaty in force
Published: Convention Norway–Zimbabwe (PDF)
In force: 28.08.91
Signed: 09.03.89