Exit Tax Proposal in Norway's National Budget 2025

As previously reported, the Norwegian government published information on the National Budget 2025 on 7 October 2024, which includes planned changes to the exit tax rules. The government has issued a release further explaining the proposed changes.

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Closing tax loopholes by amending the exit tax rules

In practice, the current exit tax rules function as a tax loophole. The Government wants to close this loophole and proposes, in the National Budget for 2025, to amend the exit tax rule…