Shares approved for the exemption method

The exemption method pursuant to Section 2-38 of the Norwegian tax code applies to limited company’s shares in companies within the EEA.

The consequence of a gain, loss or dividend being covered by the exemption method is that the company that sells the holding or receives the dividend cannot be taxed for gain or demand a deduction for loss in the year the holding is sold. For dividends, separate rules apply that follow from the Tax Act § 2-38 sixth paragraph. It is particularly important to note that a dividend covered by the exemption method must nevertheless be taxed at 3 percent.

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Click here to order the list of companies that qualify for the exemption method.

Disclaimer
The table lists shares on Oslo Børs registered within the EEA, based on information from the issuing companies and their account controllers / issuer agents. For this reason, the table must only be considered as indicative for the assessment of whether a gain, loss or dividend is covered by the exemption method, and the list is not exhaustive.

However, Euronext Securities Oslo emphasizes that the table does not provide all necessary information to assess whether a gain, loss or dividend is covered by the exemption method.