Commission receives mandate to start negotiations with Norway on administrative cooperation on direct taxation

On Friday, the Council adopted the Commission’s proposal for a mandate to commence negotiations with Norway for a new agreement on administrative cooperation in direct tax matters.

This agreement seeks to forge a robust framework for collaboration between EU Member States and Norway, focusing on direct taxation. It will extend certain provisions of the Directive on administrative cooperation DAC to Norway, facilitating automatic exchanges of tax information, while expanding cooperation on tax recovery to encompass all tax claims, in line with the Tax Recovery Directive. This will enhance the framework in the fight against tax fraud, evasion, and avoidance, complementing the existing EU-Norway VAT cooperation agreement, first established in 2018 and updated in 2024.

As a key EU partner and EEA member, Norway has a solid history of tax cooperation with EU nations in the VAT domain, providing a strong foundation for advancing our partnership in broader international tax matters.

Source: European Commission