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As of 1 January 2019, new rules concerning the application of a lower withholding tax rate than 25 per cent will apply on dividend distributions from Norwegian companies to foreign shareholders.
Treaty tax rate may be applied if client’s tax residency is Latvia and the client provides valid documents to the bank according to requirements mentioned below.
For application of reduced withholding tax rate, the client has to provide the bank with necessary documents at the latest three business days before dividend ex-date.
Issued by State Revenue Service (SRS)
Certificate has to refer to Double Taxation Treaty between Latvia and Norway.
As the certificate of residency is valid only for present calendar year, the certificate of residency has to be provided for each year the treaty rate is applied for.
Document sample is added. Current document is valid after first submission until underlying circumstances will change and client presents new confirmation.
For legal person it is reasonable to claim more favorable income tax rate as soon as possible. Retrieved approval and additional mentioned documents can be applied for and presented to the bank before dividend ex-date starting from 01.01.2019. After the approval is presented to Swedbank client is eligible for treaty tax rate.
Confirming the dividend recipient is entitled to a reduced withholding tax rate. To obtain this approval, the customer must apply to the Norwegian tax authorities for a more favorable income tax rate, or tax exemption to the following address:
Central Tax Office - Foreign Tax Affairs (SFU)
Postboks 9200 Grųnland
Please note that the above form must contain a residency confirmation from the tax office and the consent obtained will remain in effect until the conditions on which it is based have changed. In this case, the customer must submit a new confirmation.
If based on the Approval a tax exemption is applied (0%), then the Approval is valid for three years after first submission or until underlying circumstances will change. Client has to provide following confirmation after every three years from initial acceptance.
The confirmation has to be presented before three years have passed from initial Approval date.
To present documents, choose from menu: Useful information → Document signing → Document sending.
Legal person will upload documents to business client i-bank.
Press the button "Upload new document".
Choose Type → Investment Agreements.
Subtype has to be chosen accordingly to uploaded document. Each document is uploaded under separaate, specific subtype. Only relevant subtypes are available for private and corporate customer.
All documents presented to bank have to be manually signed (preferably with blue ink pen)! Manually signed document has to be scanned and uploaded.
Documents are valid until underlying circumstances will change, in which case client has to present new documents and notify bank.
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