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Norway Clarifies the Exemption for Dividends and Capital Gains from Investment Funds in EEA Countries

|Approved Changes|Norway
Norway

On 19 April 2016, the Norwegian tax authority (Skatteetaten) issued its interpretation on whether the country's tax exemption for dividends and capital gains applies when received from investment funds. In particular, investment funds in Denmark, Germany, Ireland and Sweden.

Under Norway's participation exemption regime, dividends received from EEA countries are 97% exempt (100% if holding mo…

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