W-8BEN-E for a Norwegian AS (and W-8BEN for an ENK): US–Norway Treaty Guide (2026)
This article was created with AI assistance and has not been reviewed by a human editor. It is provided for general informational purposes only and does not constitute tax, legal, or financial advice.
Last checked: 29.09.2026 against the 1971 US–Norway convention (irs.gov/pub/irs-trty/norway.pdf) and the 1980 protocol (irs.gov/pub/irs-trty/norway-1980-protocol.pdf). Signed at Oslo on December 3, 1971, in force November 29, 1972. The protocol was signed September 19, 1980. Article 9(1) in the consolidated PDF says either State. The protocol says the other State. This page follows the protocol.
AI-generated imageMost W-8BEN-E guides assume modern article numbers: 7 for business profits, 10 for dividends, 12 for royalties. The US–Norway treaty is from 1971: services of a company are Article 5, dividends are Article 8, and royalties are Article 10.
This guide is for a private aksjeselskap (AS) that invoices US clients, licenses software, or holds US stocks, and for an enkeltpersonforetak (ENK). It covers which form you file, why an AS is not an ASA, and which number goes on the tax line. A sample PDF is included further down.
An ENK is a person who carries on business under personal liability. That person files Form W-8BEN, not Form W-8BEN-E: start the W-8BEN wizard. An NUF (norskregistrert utenlandsk foretak) is the Norwegian branch of a foreign company. The foreign company files Form W-8BEN-E under its own country's treaty, not the US–Norway treaty.
If you prefer to skip the reading, start the W-8BEN-E wizard. For services of an AS with no US permanent establishment it cites Article 5 at 0%, and Line 14b is No LOB article in treaty. A signature-ready PDF is $30. Form W-8BEN for a person is $5.
Blank form or already filled in?
You can download the official blank form from the IRS, or get the same file already filled in.
- Blank official W-8BEN-E (IRS, free): Download W-8BEN-E as a PDF directly from the IRS — for an AS or an ASA.
- Blank official W-8BEN (IRS, free): Download W-8BEN as a PDF directly from the IRS — for an ENK.
- Already filled in (5–10 minutes): W-8BEN-E for a Norwegian AS ($30) or W-8BEN for an ENK ($5).
- The convention: US–Norway Income Tax Treaty PDF on IRS.gov — signed December 3, 1971. Services of a company are Article 5, not Article 7.
- The 1980 protocol: norway-1980-protocol.pdf — Article 9(1) says the other State. Dividends are 15% at any ownership.
AS, ASA, ANS, or an ENK?
26 CFR 301.7701-2(b)(8)(i) lists Norway, Allment Aksjeselskap. US classification does not follow the local abbreviation one-for-one:
- Allmennaksjeselskap (ASA): A public limited company. It is a per se corporation from November 29, 1999, and it cannot file Form 8832. There is no ownership-change grandfather.
- Aksjeselskap (AS): The usual private company. An AS is not on the per se list — only ASA is. It defaults to Corporation because the members have limited liability. A different US classification is Form 8832. A single-member AS is not disregarded by default.
- Ansvarlig selskap (ANS), delt ansvar (DA), or kommandittselskap (KS): These default to Partnership. They are fiscally transparent in Norway. Treaty residence follows the partners to the extent the income is taxed in Norway as income of a resident.
- Enkeltpersonforetak (ENK): A person, not a company. That person files Form W-8BEN and cites Article 13 for independent services.
- Norskregistrert utenlandsk foretak (NUF): Not a Norwegian entity for treaty purposes. The foreign parent files its own Form W-8BEN-E under that parent's treaty.
Chapter 3 still decides which form you file. Part III is where the article and the rate go. Line 14b for this treaty is No LOB article in treaty. Article 20 is an anti-abuse rule for certain holding companies. It is not a Limitation on Benefits checkbox.
Article 20 and a holdingselskap
A Norwegian corporation is not entitled to Article 8, Article 9, Article 10, or Article 12 for US dividends, interest, royalties, or gains when both conditions are met. (a) Because of special measures, the Norwegian tax on that income is substantially less than the tax generally imposed on corporate profits. (b) 25% or more of its capital is held of record by one or more persons who are not individual residents of Norway. Citizens of the United States also count toward that 25% when the corporation is Norwegian. Capital owned directly or indirectly counts toward the 25% only after consultation between the competent authorities of the United States and Norway.
An AS whose capital is held of record, 100%, by a personal holding AS meets condition (b). That holding AS is the owner of record and is not an individual resident of Norway. Whether the participation exemption (fritaksmetoden) is a special measure under condition (a) is not settled on this page. Confirm that with a tax advisor. This page does not assert either way.
Line 9b and Line 14b
Norway uses two different numbers. Do not add the MVA suffix on either form.
| Line | What you enter |
|---|---|
| Line 9b of Form W-8BEN-E | The 9-digit organisasjonsnummer, for example 923456783. Weights 3, 2, 7, 6, 5, 4, 3, 2, 1, and the weighted sum mod 11 is 0. 923456783 passes. 988077917 passes. Do not add the MVA suffix. |
| Foreign TIN on Form W-8BEN | The 11-digit fødselsnummer or D-nummer of the person, for example 01018512366. 01018512366 passes. 12345678901 fails. 15108695088 passes. The ENK organisasjonsnummer does not replace the fødselsnummer on Form W-8BEN. |
| Line 14b | No LOB article in treaty. Article 20 is not a Limitation on Benefits article and has no checkbox. |
| Line 15 for services of an AS | Article 5, paragraph 1, 0%, when the AS has no permanent establishment in the United States. Do not cite Article 7. |
Read the organisasjonsnummer from the Brønnøysund register before Line 9b. Do not invent a 9-digit string that fails the check digit.
Sample: completed W-8BEN-E for a Norwegian AS
A filled example for a fictional AS in Oslo, Chapter 3 Corporation, Line 14b No LOB article in treaty, Line 15 Article 5 at 0%.
Sample only. Fjord AS, Karl Johans gate 1, Oslo 0154, Norway, organisasjonsnummer 923456783, Chapter 3 Corporation, FATCA Active NFFE, Article 5 at 0%, No LOB article in treaty.
What happens to the income
Each row stands on its own. Do not move a rate onto the neighbouring row. Do not cite Article 7 for services, Article 10 for dividends, or Article 12 for royalties.
| Income | Article | Rate and condition |
|---|---|---|
| Services of an AS | Article 5 | 0% — only if the AS has no permanent establishment in the US. A construction or installation project is a permanent establishment only after 12 months. Otherwise the United States may tax the profits attributable to that permanent establishment. |
| Services of an ENK or freelancer | Article 13 | 0% — if you are in the US fewer than 183 days in the tax year and have no US fixed base for 183 days or more. Otherwise the US may tax the income from services you perform in the US. For a fixed base, only the income attributable to that fixed base. Services performed in Norway are not US-source. |
| Software licence, patents, trademarks, know-how | Article 10 | 0% — copyrights of literary, artistic or scientific works, including a software licence, plus patents, designs, trademarks, and know-how. Any amount above arm's length between related parties is not covered. |
| Film or TV rights, equipment rental | Article 5 | 0% — only without a US permanent establishment. These are industrial or commercial activity under Article 5(5), not royalties under Article 10. |
| Interest | Article 9 | 0% — while Norway exempts similar interest paid to non-residents under its own law, which is currently the case. Always 0% for bank loans, trade credit for goods or services, and government-guaranteed debt. Otherwise at most 10%. Article 9(1) follows the 1980 protocol: the other State, not the consolidated either State. |
| Dividends from US companies | Article 8 | 15% — at any ownership percentage. There is no 5% rate and no 10% direct-investment rate in this treaty. The protocol deleted the earlier corporate dividend rate. |
| Dividends, interest, or royalties of certain holding companies | Article 20 | No treaty rate when special measures cut the Norwegian tax on that income substantially AND 25% or more of the capital is held of record by persons who are not individual residents of Norway. Citizens of the United States also count toward that 25% for a Norwegian corporation. Direct or indirect ownership counts only after consultation between the competent authorities. Check with an advisor. Do not treat Article 20 as a Limitation on Benefits box. |
Form W-8BEN-E does not invent a modern article number. An AS with no US permanent establishment writes Article 5, not Article 7.
Questions people ask before they sign
Short answers for an AS or an ENK. A fund or a bank needs an accountant, not this page.
Why not Article 7?
Article 7 of the 1971 convention is Related Persons. Business profits of a company are Article 5. Independent personal services of an individual are Article 13. Do not copy Article 7 from a modern treaty.
Is my AS a per se corporation?
No. Only an ASA is on the per se list, from November 29, 1999, with no ownership-change grandfather. An AS defaults to Corporation and can file Form 8832.
What rate on US dividends in my AS?
Article 8(2) is 15% at any ownership percentage. There is no 5% or 10% direct-investment rate. Article 20 may deny even the 15% when both conditions are met. Condition (b) counts capital held of record, and citizens of the United States count toward the 25% for a Norwegian corporation. Indirect ownership counts only after consultation between the competent authorities. Ask a tax advisor before you rely on 15% for a holdingselskap.
YouTube or AdSense for an ENK?
Both qualifications in this treaty can be 0%. As a copyright royalty, Article 10 is 0%. As a right in a film or a tape for broadcasting, Article 5 is 0% when there is no US permanent establishment. Which article Google writes depends on Google's qualification. This page does not pick one for Google.
I work from Norway for a US client — any US tax?
No. Services performed in Norway are not US-source. An AS with no US permanent establishment cites Article 5 at 0%. An ENK cites Article 13 at 0% when the US-presence tests are not met.
What to do next
- Fill out W-8BEN-E in the guided wizard: Start the W-8BEN-E wizard ($30). For an AS with no US permanent establishment it uses Article 5 at 0% and No LOB article in treaty.
- Are you an ENK?: Use the W-8BEN wizard ($5) and cite Article 13.
Mistakes that get the form sent back
- Article 7, 10, or 12 from a modern treaty: On this treaty those numbers are Related Persons, Royalties, and Capital Gains. Services of an AS are Article 5. Dividends are Article 8.
- 5% on dividends: Article 8 is 15% at any ownership percentage. There is no 5% rate and no 10% direct-investment rate.
- Treating an AS as per se: Only an ASA is on the per se list, from November 29, 1999. An AS can file Form 8832.
- Form W-8BEN-E from an ENK: An enkeltpersonforetak files Form W-8BEN.
- Fødselsnummer on Line 9b of Form W-8BEN-E: The company enters the 9-digit organisasjonsnummer, for example 923456783. The person enters 01018512366 on Form W-8BEN.
- Form W-8BEN-E from an NUF under the US–Norway treaty: The foreign parent files under its own country's treaty.