Key implementation point
Petroleum tax regime (special 78% rate for offshore oil activities) and tonnage tax both require specific GloBE interaction analysis.
Implementation detail
- 01 Norway enacted the Supplementary Tax Act from 1 January 2024.
- 02 Norwegian petroleum tax regime: oil and gas companies pay a separate petroleum tax — GloBE interaction requires careful analysis.
- 03 Norwegian tonnage tax (shipping): standard GloBE tonnage tax exclusion analysis applies.
- 04 Skatteetaten (Norwegian Tax Administration) issued guidance.
Enacted legislation
Lov om suppleringsskatt på underbeskattet inntekt i konsern
Official sources & further reading
Track Norway rules against your live MNE
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