Human Capital Alerts
2006/11/30
-Norway : Proposed Changes to Exit Tax Regime




Key issues:
  • In the State Budget 2007 the Norwegian government proposed amended rules regarding exit tax on unrealized capital gains on emigration from Norway. The rules are suggested to become effective as of 1 January 2007 and would replace the previous rules that had been due to become effective on 1 January 2006.
  • It is expected that the proposal will be passed by the Parliament in December 2006.
Norway – Proposed Changes to Exit Tax Regime.pdf


back