Norway: Public consultation on proposed amendments to Pillar Two rules

Comments due August 4, 2025

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July 7, 2025

The Ministry of Finance on June 16, 2025, launched a consultation (Norwegian) on a revised draft bill (Norwegian) proposing further amendments to the Minimum Tax Act to incorporate both the June 2024 and January 2025 OECD Administrative Guidance, as well as technical amendments and clarifications.

The amendments would apply retroactively to fiscal years starting on or after December 31, 2023.

Comments are due by August 4, 2025.

Read a July 2025 report prepared by the KPMG’s EU Tax Centre

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