GloBE Country Guide: Norway

Summary

Status Enacted Law
LawOn January 12, 2024, the Norwegian Council of State ratified the Norwegian Parliaments enactment of the Supplementary Tax Act in Legislative Decision 37 (2023-2024) Act No. 1. (see Law-2024-01-12-1 )
Effective DateAccounting periods beginning on or after January 1, 2024
IIRYes (2024)
UTPRNo
QDMTTYes
Filing DeadlinesStandard
Safe HarboursTo be provided in Regulations

Contents
  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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