How Can Foreign Investors Recover Norway’s 25% Dividend WHT?
Norway generally deducts 25% dividend withholding tax (WHT) from distributions to foreign shareholders. Eligible investors can recover excess WHT by submitting a refund application to the Norwegian Tax Administration, known as Skatteetaten. Recovery depends on a lower treaty rate or an applicable exemption, supported by evidence of entitlement and the dividend payment. Norway dividend WHT […]