From 2021, Norway will introduce withholding tax on interest, royalties and rent payments from a Norwegian company or branch to foreign associated companies in low-tax countries. If you are or you represent a taxable subject, you must report the withholding tax by filling in and submitting this form in Altinn. Changes are made in the same form, but remember to enter the archive reference on the form that you want to replace.

• From 1 July 2021, Norwegian companies must deduct withholding tax on interest and royalty payments to associated companies in low-tax countries.
• From 1 October 2021, the company must also deduct

• Norwegian private limited companies, businesses assessed as partnerships and other Norwegian companies covered by the Taxation Act section 2-2* subsection 1, or the Taxation Act section 10-40*,
• Corresponding foreign companies covered by the Taxation Act section 10-40* with Norwegian partners, and
• Norwegian branches of foreign enterprises

that pay:

• interest on debt, or
• for use or the right to use intangible property rights such as patents, trademarks, designs, copyrights and know-how (royalty), or
• rent for certain physical fixed assets such as ships, vessels, rigs, airplanes or helicopters

to a foreign associated company in a low-tax country.

The Norwegian company with the obligation to deduct the withholding tax is responsible for determining whether the foreign associated company in a low-tax country is liable to tax.

*The act referred to above is only available in Norwegian at lovdata.no

The deadline for reporting and paying is 7 days after the agreed payment deadline to the recipient.

After you have submitted the form with the deducted tax, you will receive a notification of the claim in Altinn. The claim includes

• the amount to be paid
• the account number you must pay to
• payment deadline