Norway and exit taxation

Hi, i thought to write here since i understand the founder is norwegian :slight_smile:
I keep wondering for a while already which tax treaties with low-taxation countries is able to defuse this awful exit taxation rule (for those who do not know, norway is going to ask anyone leaving the country, for up to 4 years, to fill tax return in norway AS WELL, and then to be taxed in norway).
They say the treaties are in place to prevent double taxation, but most of the times they simply make sure that if you pay less taxes than in norway, you will pay the difference in norway.
So i wonder which country has a favourable treaty with norway to get out and dont get bloodsucked by those oil drillers.
For example, what about Malta?

Do you mean exit tax or just regular tax?
Exit tax is just on untaxed capital gains above 500k NOK, and then only if you sell within 5 years.

If you refer to the years after moving out of norway where you are still tax resident (that’s not exit tax), then you should look into the “1 year rule”. If you arrange that your earning is only salary (not dividends or self employment income etc) and you don’t spend more than 71 days in norway then you don’t need to pay tax on the salary.

For tax treaties there are some that says you shouldn’t pay tax at all to Norway when you are tax resident in the other country. Malaysia is pretty good, also the only one that says that you should pay 0% withholding tax on dividends from Norway.

Thanks for the reply. I see that after having been > 10 years in norway, one remains tax resident for 3 more years.
But there are treaties to avoid double taxations.
That’s what i was asking about.
For example, lets take the case of Cyprus: https://tinyurl.com/ybkop6vb
in this treaty, among other things, it says:
“Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.”

Do i interpret this correctly that for those moving to Cyprus and starting a company there, the infamous 3 years of tax residency will not apply?

No, that is not how it works. What that means is that if a Cyprus company owns a Norwegian company then there will not be any withholding taxes on dividends paid by the no company to cy. There will still be regular corporate taxes in no of course, but no extra witholding taxes. As it says this doesn’t apply to persons, only companies, and in any case it only relates to dividends.
I haven’t studied the NO/CY tax treaty in further details. But there are a few tax treaties that say that you shall not pay tax on salary, dividends etc at all if you are residents in the other country.
Look here for the treaties that are “fordelingsmetoden”
https://www.skatteetaten.no/rettskilder/type/handboker/skatte-abc/2018/utland--allment-om-skatteavtaler/U-7.022/