No Transfer Pricing

---
name: no-transfer-pricing
description: "Norwegian transfer pricing for income year 2026: companies and permanent establishments that deal with related parties. Covers the arm's length rule in skatteloven § 13-1 (including the reversed burden of proof for counterparties outside the EEA), the controlled-transaction statement filed with the tax return and the written documentation duty in skatteforvaltningsloven § 8-11 (the 50% related-party test, the NOK 10 million transactions / NOK 25 million balances exemption, the 250 employees / NOK 400 million sales / NOK 350 million balance sheet small-group exemption, 45 days to produce documentation, ten-year retention), the documentation contents in the regulation, country-by- country reporting at NOK 6.5 billion, additional tax of 20% plus 20% or 40%, coercive fines and the five-year change window. Trigger on: transfer pricing Norway, internprising, kontrollerte transaksjoner, interessefellesskap, sktl § 13-1, land-for-land-rapport. Out of scope: corporate rate and base (no-corporat"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/no-transfer-pricing"
  jurisdiction: "NO"
  tax_year: "2026"
  last_updated: "2026-10-30"
---

# Norway transfer pricing (2026) v0.4

Income year 2026. Currency: Norwegian kroner (NOK). Authority: Skatteetaten. Statutes: Skatteloven (Taxation Act, lov 26 March 1999 nr. 14, "sktl.") § 13-1; Skatteforvaltningsloven (Tax Administration Act, lov 27 May 2016 nr. 14, "sktfvl.") §§ 8-11, 8-12, 12-6, 14-1 to 14-6; Skatteforvaltningsforskriften (forskrift 23 November 2016 nr. 1360, "sktfvf.") §§ 8-11-1 to 8-11-16 and 8-12-1 to 8-12-7. See Sources.

The § 8-11 text was last amended by lov 21 June 2017 nr. 86, and § 13-1 by lov 29 June 2007 nr. 72; the thresholds below are unchanged for 2026.

See also: [no-corporate-income-tax](no-corporate-income-tax.md) (corporate rate and return), [no-tax-overview](no-tax-overview.md).

## Who this applies to

**The arm's length rule (sktl. § 13-1).** Where a taxpayer's wealth or income is reduced because of a direct or indirect community of interest (interessefellesskap) with another person, company or entity, the tax office may set the income by discretion as if there were no community of interest (§ 13-1 first and third paragraphs). For dealings between a Norwegian and a foreign enterprise under a treaty arm's length article, the OECD Transfer Pricing Guidelines are applied; they should also be applied, so far as they fit, in other cases (fourth paragraph). The rule covers individuals as well as companies.

**Reversed burden of proof (§ 13-1 second paragraph).** If the other party is resident outside the EEA, or inside the EEA where Norway cannot demand information on its income and wealth under a treaty, and there is reason to think income is reduced, the reduction is treated as caused by the community of interest unless the taxpayer shows otherwise.

**Reporting and documentation (sktfvl. § 8-11).** A company or entity that must file a tax return under § 8-2 first paragraph (or a partnership return under § 8-9) must:
- file a statement on the type and scope of its transactions and balances with related companies and entities (§ 8-11 first paragraph); and
- prepare documentation that allows an assessment of whether its prices and terms match those between independent parties (second paragraph).

**Related parties (§ 8-11 fourth paragraph).** At least 50% ownership or control, direct or indirect:
- a company the taxpayer owns or controls by at least 50%;
- a person, company or entity that owns or controls the taxpayer by at least 50%;
- a company owned or controlled by at least 50% by that owner; and
- for a personal owner: parents, siblings, children, grandchildren, spouse, cohabitant, spouse's and cohabitant's parents, and companies they own or control by at least 50%.

**Permanent establishments (§ 8-11 fifth paragraph).** The duties also cover dealings between a Norwegian company and its PE abroad, and a foreign company and its PE in Norway. A municipality or county that owns or controls the company by at least 50% counts as related (sixth paragraph).

**Out of scope.** Petroleum tax specifics, interest limitation (sktl. § 6-41), withholding tax and the tax rate itself.

## Rates, bands and thresholds

| Item | Amount | Year | Source |
|---|---|---|---|
| Related-party test | At least 50% ownership or control, direct or indirect | 2026 | sktfvl. § 8-11 fourth paragraph; https://lovdata.no/lov/2016-05-27-14/§8-11 |
| Exemption from the statement and documentation: controlled transactions | Total fair value under NOK 10,000,000 in the period, AND | 2026 | sktfvf. § 8-11-1 first paragraph letter a; https://lovdata.no/forskrift/2016-11-23-1360/§8-11-1 |
| Exemption: balances with related parties | Under NOK 25,000,000 at the end of the period (all receivables, debts and guarantees) | 2026 | sktfvf. § 8-11-1 first paragraph letter b |
| Small-group exemption from documentation only | Fewer than 250 employees with related parties, AND sales income not over NOK 400,000,000 OR balance sheet total not over NOK 350,000,000 | 2026 | sktfvl. § 8-11 third paragraph |
| Carve-outs from the small-group exemption | Dealings with related parties in a state from which Norway cannot demand information under a treaty; taxpayers under petroleumsskatteloven § 5 | 2026 | sktfvl. § 8-11 third paragraph, second and third sentences |
| Time to produce documentation | 45 days after the request, counted at the earliest from the tax return deadline | 2026 | sktfvl. § 8-11 second paragraph; sktfvf. § 8-11-15 first paragraph |
| Comparability analysis or database study on request | 60 to 90 days | 2026 | sktfvf. § 8-11-15 second paragraph |
| Retention | At least ten years after the end of the tax period | 2026 | sktfvl. § 8-11 second paragraph |
| Documentation languages | Norwegian, Swedish, Danish or English | 2026 | sktfvf. § 8-11-16 first paragraph |
| Corporate tax rate on an upward adjustment | 22%; 25% for companies that pay financial activity tax on wages (finansskatt på lønn) | 2026 | Forskuddsutskrivingen 2026 (skatt til staten for selskaper, ssv. § 3-3); https://www.skatteetaten.no/rettskilder/type/uttalelser/uttalelser/forskuddsutskrivingen-2026/ |
| Country-by-country report threshold | Group revenue of NOK 6,500,000,000 or more in the year before the reporting year | 2026 | sktfvl. § 8-12 fourth paragraph; https://lovdata.no/lov/2016-05-27-14/§8-12 |
| Country-by-country report deadline and language | 12 months after the end of the financial year; in English | 2026 | sktfvf. § 8-12-7; sktfvl. § 8-12 fifth paragraph |
| Additional tax | 20% of the tax advantage | 2026 | sktfvl. § 14-5 first paragraph |
| Aggravated additional tax | A further 20% or 40% (wilful or grossly negligent) | 2026 | sktfvl. § 14-6 third paragraph |
| Coercive fine for a missing statement | Half a court fee per day (NOK 672.50), total at most 50 court fees (NOK 67,250) | 2026 | sktfvl. § 14-1; sktfvf. § 14-1-1 first paragraph; court fee NOK 1,345 from 1 January 2026 (rettsgebyrloven § 1, note 1) |
| Change window | 5 years after the end of the tax period; 10 years with aggravated additional tax | 2026 | sktfvl. § 12-6 first and second paragraphs |

The two § 8-11-1 tests are cumulative: a company is exempt only if both are under the limits. Reaching NOK 10,000,000 of transactions or NOK 25,000,000 of balances (not "under") brings the company into both duties, unless the small-group exemption then removes the documentation duty. Where a municipality or county is a related owner under § 8-11 sixth paragraph, those transactions and balances count towards the limits (sktfvf. § 8-11-1 second paragraph).

## The taxable base

1. **Map the related parties** under § 8-11 fourth to sixth paragraphs, including family links of a personal owner and PE dealings.
2. **Total the controlled transactions** at fair value for the period and the balances (receivables, debts, guarantees) at period end. Apply § 8-11-1.
3. **File the statement** with the tax return if not exempt.
4. **Decide the documentation duty.** Apply the small-group test with related parties counted in. The exemption never covers dealings with parties in a state that does not exchange information with Norway.
5. **Prepare documentation for each tax period** (sktfvf. § 8-11-14). Its depth follows the economic size and complexity of the transactions (§ 8-11-3 second paragraph). It need not follow the regulation's structure, but extensive documentation needs a summary (§ 8-11-3 third paragraph). Contents:
   - the group's legal and operational structure, a short history, the industry and its competition, and material changes in the period, including restructurings (§ 8-11-4);
   - turnover and operating profit for the last three years for the company and the group companies it dealt with, and an explanation of any losses in the last three periods (§ 8-11-5);
   - each controlled transaction by counterparty, described against the five comparability factors (characteristics, functional analysis, contract terms, economic circumstances, business strategies), plus cost contribution arrangements (§§ 8-11-6, 8-11-7);
   - for central group services: the recipient's expected benefit, the cost base, allocation key and mark-up, and why no mark-up if none (§ 8-11-8);
   - the group's intangibles: ownership, use, development and maintenance (§ 8-11-9);
   - the pricing method, why it was chosen, why the result is arm's length, and how it fits the OECD Guidelines chapters II and III (§ 8-11-10);
   - a comparability analysis using internal and external comparables (§ 8-11-11). Where there are no internal comparables and external data are disproportionately hard or costly to get, the company may omit it, but must explain why. A database study is not required unless requested (§ 8-11-11 fourth paragraph; § 8-11-15 second paragraph);
   - the agreements that affect price and terms, foreign APAs and foreign rulings relied on (§ 8-11-12).
6. **Immaterial transactions.** One-off transactions of modest size outside the core business need only be listed by type (§ 8-11-13).
7. **EU code of conduct.** The company may instead document under the EU Code of Conduct (master file plus country file), provided the § 8-11-4 to 8-11-13 information appears in one of them (§ 8-11-16 second paragraph).
8. **Choose the method.** Skatteetaten follows the five OECD methods: comparable uncontrolled price (CUP), resale price, cost plus, transactional net margin (TNMM) and transactional profit split. Cost plus, resale price and TNMM test one party (the tested party); profit split looks at both parties. Traditional transaction methods are preferred over profit-based methods where the data allow. Another method may be used if the process and the result can be checked and the documentation explains why the standard methods do not fit (Skatteetaten, select method).
9. **Range.** Where no single price can be set, the arm's length price is a point in a range of comparables. Practice is to use the 1st to 3rd quartile. With high comparability any point in the range can be arm's length; with lower comparability Skatteetaten recommends a mid-range value such as the median (Skatteetaten, select method).
10. **Adjustment.** Where prices are not at arm's length, the tax office sets income as if there were no community of interest (sktl. § 13-1 third paragraph). The extra income is taxed at the ordinary 22% (25% for a company that pays financial activity tax on wages).

## Deadlines and filing

| What | Who | Deadline | Source |
|---|---|---|---|
| Controlled-transaction statement | Companies not exempt under § 8-11-1 | With the tax return: end of May after the tax period for companies under sktl. § 2-2 first paragraph (31 May 2027 for income year 2026) | sktfvl. § 8-11 first paragraph; sktfvf. § 8-2-3 first paragraph letter a |
| Documentation | Companies not exempt | Kept ready; produced within 45 days of a request, counted at the earliest from the return deadline | sktfvl. § 8-11 second paragraph; sktfvf. §§ 8-11-14, 8-11-15 |
| Comparability analysis or database study | On request after review | 60 to 90 days, as set in the request | sktfvf. § 8-11-15 second paragraph |
| Country-by-country report | Norwegian ultimate parent with group revenue of NOK 6.5bn or more; another Norwegian group company in the § 8-12 second paragraph cases | 12 months after the end of the financial year | sktfvl. § 8-12; sktfvf. § 8-12-7 |
| CbC notification | Every Norwegian group company of a reporting group | Which company files, and where | sktfvl. § 8-12 third paragraph |

## Penalties and interest

- **Additional tax (sktfvl. §§ 14-3, 14-5).** Where wrong or incomplete information, or a missing statement, could give a tax advantage: 20% of the advantage. Not charged where the taxpayer's conduct is excusable (§ 14-3 second paragraph), on voluntary correction before any control (§ 14-4 letter d), or where it would be under NOK 1,000 (§ 14-4 letter e).
- **Aggravated additional tax (§ 14-6).** A further 20% or 40% for wilful or grossly negligent conduct.
- **Coercive fine (§ 14-1; sktfvf. § 14-1-1).** A daily fine to force delivery of the statement or other information: normally half a court fee a day, total at most 50 court fees.
- **Discretionary assessment.** Without adequate documentation the tax office sets income by discretion under § 13-1 third paragraph. With a non-EEA counterparty, or one that does not exchange information, the burden of proof is reversed (§ 13-1 second paragraph).
- **Change window (§ 12-6).** The tax office can reopen an assessment within five years after the end of the tax period, ten years where aggravated additional tax is imposed. For income year 2026 the five-year window runs to the end of 2031.

## Cross-border points

- **Treaty partners.** Where a tax treaty's arm's length article applies, the OECD Transfer Pricing Guidelines apply both to whether income is reduced and the discretionary assessment (sktl. § 13-1 fourth paragraph).
- **Non-EEA and non-exchange states.** The reversed burden of proof applies (§ 13-1 second paragraph) and the small-group documentation exemption does not (sktfvl. § 8-11 third paragraph).
- **Permanent establishments.** Dealings between head office and PE are controlled transactions for reporting and documentation (sktfvl. § 8-11 fifth paragraph; sktfvf. § 8-11-2 letter a). PE status follows the treaty, or OECD Model article 5 where no treaty applies (sktfvf. § 8-11-2 letter c).
- **Country-by-country reporting.** A Norwegian group company files instead of a foreign parent where the parent's state does not require a report, has no exchange agreement in effect with Norway, or has been notified as failing to exchange (sktfvl. § 8-12 second paragraph). This does not apply where another group company has filed in its own state within 12 months under the § 8-12-6 conditions, or where the foreign parent is below its own state's threshold (sktfvf. § 8-12-6).
- **Corresponding adjustments and APAs.** These run through the treaty mutual agreement procedure. Not covered in detail here.

## Worked examples

### Example 1: statement required, documentation exempt

A Norwegian AS owned 100% by a Swedish parent buys goods from the parent for NOK 9,500,000 in 2026 and owes it NOK 26,000,000 at 31 December 2026. The group has 120 employees and sales of NOK 300,000,000.

1. Transactions NOK 9,500,000: under NOK 10,000,000.
2. Balances NOK 26,000,000: NOK 1,000,000 over the NOK 25,000,000 limit. Both tests must be met for the exemption, so the AS is not exempt under sktfvf. § 8-11-1.
3. The AS files the controlled-transaction statement with its 2026 return by 31 May 2027.
4. Small-group test: 120 employees (under 250) and sales NOK 300,000,000 (not over NOK 400,000,000). The facts assume Norway can demand information from Sweden under a treaty. On that basis the AS is exempt from documentation under § 8-11 third paragraph. The arm's length rule still applies.

```oa-check
name: Norway AS, 2026, statement threshold and small-group test
inputs:
  transactions: 9500000
  transaction_limit: 10000000
  balances: 26000000
  balance_limit: 25000000
  employees: 120
  employee_limit: 250
  sales: 300000000
  sales_limit: 400000000
steps:
  - transaction_headroom: transaction_limit - transactions
  - balance_excess: balances - balance_limit
  - employee_headroom: employee_limit - employees
  - sales_headroom: sales_limit - sales
expected:
  transaction_headroom: 500000
  balance_excess: 1000000
  employee_headroom: 130
  sales_headroom: 100000000
```

### Example 2: management fee adjustment with additional tax

A Norwegian AS pays a management fee of NOK 12,000,000 to its parent in a non-EEA state in 2026. On audit the tax office finds an arm's length fee of NOK 8,000,000; the AS cannot show otherwise (§ 13-1 second paragraph). The AS gave incomplete information in its return, and the tax office finds gross negligence.

1. Upward adjustment: 12,000,000 - 8,000,000 = NOK 4,000,000.
2. Extra corporate tax at 22%: NOK 880,000.
3. Additional tax at 20% of the tax advantage: NOK 176,000.
4. Aggravated additional tax at a further 20%: NOK 176,000.
5. Total before interest: NOK 1,232,000. With aggravated additional tax the change window is ten years (§ 12-6 second paragraph).

```oa-check
name: Norway AS, 2026, management fee adjustment with additional tax
inputs:
  fee_paid: 12000000
  fee_arm_length: 8000000
  cit_rate: 0.22
  additional_rate: 0.20
  aggravated_rate: 0.20
steps:
  - adjustment: fee_paid - fee_arm_length
  - extra_tax: adjustment * cit_rate
  - additional_tax: extra_tax * additional_rate
  - aggravated_tax: extra_tax * aggravated_rate
  - total: extra_tax + additional_tax + aggravated_tax
expected:
  adjustment: 4000000
  extra_tax: 880000
  additional_tax: 176000
  aggravated_tax: 176000
  total: 1232000
```

## Ask the client first

1. Who owns or controls the company, directly and indirectly, including family links of personal owners?
2. What controlled transactions took place in the year, at what fair value, and what balances and guarantees were open at year end?
3. How many employees, and what sales and balance sheet total, does the company have together with its related parties?
4. In which states are the counterparties resident, and does each exchange tax information with Norway?
5. Does the company have PEs abroad, or is it a foreign company's PE in Norway?
6. What group revenue did the group have last year, and who files the country-by-country report?

## Sources

| Source | URL | Read on |
|---|---|---|
| Skatteloven (lov 1999-03-26-14) § 13-1 | https://lovdata.no/lov/1999-03-26-14/§13-1 | 2026-10-30 |
| Skatteforvaltningsloven (lov 2016-05-27-14) §§ 8-11, 8-12, 12-6, 14-1, 14-3 to 14-6 | https://lovdata.no/dokument/NL/lov/2016-05-27-14 | 2026-10-30 |
| Skatteforvaltningsforskriften (forskrift 2016-11-23-1360) §§ 8-2-3, 8-11-1 to 8-11-16, 8-12-1 to 8-12-7, 14-1-1 | https://lovdata.no/dokument/SF/forskrift/2016-11-23-1360 | 2026-10-30 |
| Rettsgebyrloven (lov 1982-12-17-86) § 1 and note 1 (court fee NOK 1,345 from 1 January 2026) | https://lovdata.no/lov/1982-12-17-86/§1 | 2026-10-30 |
| Skatteetaten, Forskuddsutskrivingen 2026 (22% on ordinary income for companies) | https://www.skatteetaten.no/rettskilder/type/uttalelser/uttalelser/forskuddsutskrivingen-2026/ | 2026-10-30 |
| Skatteetaten, transfer pricing for foreign companies (thresholds restated) | https://www.skatteetaten.no/en/business-and-organisation/foreign/tax-returns-and-tax-assessment-notices/transfer-pricing/ | 2026-10-30 |
| Skatteetaten, select method (comparability and pricing) | https://www.skatteetaten.no/en/business-and-organisation/tax-for-businesses/tax-return/deductions/foreign-large-companies-and-groups/transfer-pricing/specific-transfer-pricing-topics/how-to-conduct-a-comparability-analysis/comparability-and-pricing/select-method/ | 2026-10-30 |

Not yet confirmed: the form number and filing channel for the controlled-transaction statement; interest on additional tax and changed assessments; the APA and mutual agreement procedure; the interest limitation interaction (sktl. § 6-41).

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-30. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `no-transfer-pricing` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/no-transfer-pricing. If neither is available, confirm every figure against the official source pages cited above before relying on it.