GloBE Country Guide: Norway


Status Draft Law
LawDraft GloBE Law of June 6, 2023
Effective DateAccounting periods beginning on or after January 1, 2024
IIRYes (2024)
Filing DeadlinesStandard
Safe HarboursYes, Transitional CbCR Safe Harbour + Transitional Penalty Relief

  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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