On April 21, 2026, the Norwegian Parliament (Stortinget) passed Bill No. Prop. 6 S (2025-2026) to ratify a new double tax treaty and protocol with China. The agreement, signed on May 12, 2023, will replace the existing 1986 treaty once both countries complete ratification procedures.
This modernises the tax framework governing cross-border taxation between Norway and China.
Key details:
Employers with employees, assignments, or business operations between Norway and China may benefit from clearer and updated tax rules once the treaty takes effect. The agreement could help reduce double taxation risks, improve certainty on payroll and employee tax obligations, and support cross-border mobility planning. However, the treaty is not yet effective and will apply only after both countries complete ratification procedures.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Knut Henry Haraldsen
Partner
Rune Strømhylden
Director
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