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Norway: Amendments to Pillar Two rules

Providing various clarifications to alignment of domestic law with OECD guidance

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february 9, 2026

Norway in December 2025 published amendments to its Pillar Two global minimum tax regime, providing various clarifications to the alignment of domestic law with OECD guidance (including deferred tax calculations, hybrid entities, and securitization entities) without substantive changes to the Pillar Two framework.
 

For more information, contact a KPMG tax professional in Norway:

Camilla Fingarsen | camilla.fingarsen@kpmg.no

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