On 29 September 2026, Regnskap Norge published its official consultation response to the Norwegian Tax Commission’s proposal NOU 2026:9 “Veien mot et bedre og mer forutsigbart skattesystem” (The Path to a Better and More Predictable Tax System). The response emphasizes that the overall taxation level for Norwegian ownership must remain the central theme in any follow-up to the commission’s proposals. This consultation represents a critical milestone in Norway’s ongoing tax reform process, addressing structural challenges in the current system including complexity, unpredictability, and competitive disadvantages for domestic ownership structures.
Key Takeaways
- Ownership Taxation Focus: Regnskap Norge insists that the aggregate tax burden on Norwegian ownership — spanning corporate, dividend, and wealth taxes — must be the primary benchmark for evaluating reform proposals, warning against piecemeal changes that shift burdens without reducing overall levels.
- Predictability & Simplification: The response advocates for concrete simplification measures, including stabilization of tax rules, reduction of retroactive amendments, and clearer guidelines for business restructurings, to improve long-term planning certainty for Norwegian enterprises.
- International Competitiveness: The submission highlights risks that current high marginal rates on realized capital gains and dividend distributions weaken Norway’s attractiveness for venture capital, succession planning, and foreign investment relative to Nordic peers.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement