Norway: Government approves bill on digital platform and crypto reporting
the Norwegian Government announced the Cabinet’s approval of Bill No. Prop. 91 L, proposing amendments to the Tax Administration Act and Tax Payment Act. The bill introduces reporting and compliance measures aligned with international tax transparency standards, with implementation scheduled for January 1, 2026.
Key measures in the bill include:
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Digital platform reporting: Operators must report income earned by resident and nonresident taxpayers from housing rentals, transportation services, and other service sales, in line with the OECD’s automatic exchange of information (AEOI) standard for digital platforms.
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Crypto asset reporting: Providers of crypto asset storage and exchange services will be required to submit reports under the OECD’s Crypto-Asset Reporting Framework (CARF).
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Withholding tax changes: Employers will be required to pay withholding taxes directly to the Tax Administration by the first working day after salaries are paid.
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Separate account rule removed: The current requirement for employers to deposit withholding tax into a separate account prior to payment will be eliminated.
The new law will enter into force on January 1, 2026, with general application beginning that same month.
Source: regjeringen.no
