NORWAY ESTATE TAX TREATY
Convention between the UNITED STATES OF AMERICA and NORWAY
[Signed at Washington June 13, 1949]
PROTOCOL OF EXCHANGE Signed at Washington December 11, 1951
CONVENTION BETWEEN THE UNITED STATES OF AMERICA AND NORWAY FOR THE AVOIDANCE
OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO
TAXES ON ESTATES AND INHERITANCES
The President of the United States of America and His Majesty the King
of Norway, desiring to conclude a Convention for the avoidance of double
taxation and the prevention of fiscal evasion with respect to taxes on
estates and inheritances, have appointed for that purpose as their respective
The President of the United States of America:
James E. Webb, Acting Secretary of the State of the United States of America, and
His Majesty the King of Norway:
Wilhelm Munthe Morgenstierne, Ambassador Extraordinary and Plenipotentiary of Norway at Washington,
who, having communicated to one another their full powers, found in good
and due form, have agreed upon the following Articles:
(1) The taxes referred to in this Convention are the following taxes asserted
(a) In the case of the United States of America: the Federal estate tax,
(b) In the case of Norway: the tax on inheritances, including death gifts.
(2) The present Convention shall also apply to any other estate or inheritance
taxes of a substantially similar character imposed by either contracting
State subsequently to the date of the present Convention.
(1) As used in this Convention:
(a) The term " United States" means the United States of America,
and when used in a geographical sense means the States, the Territories
of Alaska and of Hawaii, and the District of Columbia.
(b) The term " Norway" means the Kingdom of Norway; the provisions
of the Convention shall not, however, extend to Svalbard and Jan Mayen,
nor do they apply to the Norwegian dependencies outside Europe.
(c) The term "competent authorities" means, in the case of the
United States, the Commissioner of Internal Revenue or his authorized
representatives; and in the case of Norway, the Ministry of Finance and
(2) In the application of the provisions of the present Convention by
one of the contracting States, any term not otherwise defined shall, unless
the context otherwise requires, have the meaning which such term has under
its own laws.
(1) For the purpose of the present Convention, the question whether a
decedent was domiciled in one of the contracting States at the time of
his death, shall be determined in accordance with the law in force in
(2) In the case of the death of a person who was a citizen of or domiciled
in one of the contracting States, the situs of any of the following property
or property rights shall, for the purposes of the imposition of the tax
and for the purposes of the credit, be determined exclusively in accordance
with the following rules:
(a) Real property shall be deemed to be situated at the place where the
land involved is located. The question whether any property or right in
property constitutes real property shall be determined in accordance with
the law of the place where the land involved is located.
(b) Tangible movable property (other than such property for which specific
provision is hereinafter made) and bank or currency notes and other forms
of currency recognized as legal tender in the place of issue, shall be
deemed to be situated at the place where such property or currency are
located at the time of death, or, if in transitu, at the place of destination.
(c) Debts (including insurance but not including the forms of indebtedness
for which specific provision is herein made) shall be deemed to be situated
at the place where the debtor resides, or if the debtor is a corporation,
at the place in or under the laws of which such corporation was created
(d) Bonds, promissory notes, and bills of exchange shall be deemed to
be situated in accordance with the laws of the contracting State imposing
the tax on the basis of situs of property, and if neither contracting
State imposes the tax on the basis of situs they shall be deemed to be
situated at the place of the decedent's domicile.
(e) Shares or stock in a corporation (including shares or stock held by
a nominee where the beneficial ownership is evidenced by scrip certificates
or otherwise) shall be deemed to be situated at the place in or under
the laws of which such corporation was created or organized.
(f) Ships and aircraft and shares thereof shall be deemed to be situated
at the place of registration or documentation of the ship or aircraft.
(g) Goodwill as a trade, business or professional asset shall be deemed
to be situated at the place where the trade, business or profession to
which it pertains is carried on.
(h) Patents, trademarks and designs shall be deemed to be situated at
the place where they are registered or used.
(i) Copyrights, franchises, rights to artistic, and scientific works and
rights or licenses to use any copyrighted material, artistic, and scientific
works, patents, trade-marks or designs shall be deemed to be situated
at the place where the rights arising therefrom are exercisable.
(j) All property other than hereinbefore mentioned shall be deemed to
be situated in the State in which the deceased person was domiciled at
the time of his death.
The contracting State which imposes tax in the case of a decedent who
at the time of his death was not a citizen of such State and was not domiciled
in that State but was a citizen of or domiciled in the other State--
(a) shall allow a specific exemption which would be allowable under its
law if the decedent had been domiciled in that State in an amount not
less than the proportion thereof which the value of the property subjected
to its tax bears to the value of the property which would have been subjected
to its tax if the decedent had been domiciled in that State; and
(b) shall (except for the purposes of sub-paragraph (a) of this Article
and for the purpose of any other proportionate allowance otherwise provided)
take no account of property situated according to Article III outside
that State in determining the amount or rate of tax.
(1) The contracting State imposing tax in the case of a deceased person,
who, at the time of his death, was domiciled in such State or was a citizen
thereof, shall allow against its tax (as otherwise computed) a credit
for the amount of the tax imposed by the other contracting State with
respect to property situated in such other contracting State and included
for tax purposes by both States, but the amount of the credit shall not
exceed the portion of the tax imposed by the former State which is attributable
to such property. The provisions of this paragraph shall not apply with
respect to any property referred to in paragraph (2) of this article.
(2) If the decedent is regarded by each of the contracting States as being
domiciled therein or a citizen thereof or one State imposes tax by reason
of the decedent's being domiciled therein and the other State imposes
tax by reason of the decedent being its citizen, each State shall, in
addition to the credit authorized by paragraph (1) of this Article, allow
against its tax (as otherwise computed) a credit for the part of the tax
imposed by the other State with respect to property included for tax purposes
by both States and situated or deemed to be situated
(a) in both contracting States, or
(b) outside of both States.
The total of the credits authorized by this paragraph shall be equal to
the amount of tax imposed with respect to such property by the State imposing
the smaller tax, and shall be divided between the two States in proportion
to the amount of tax imposed by each of the two contracting States with
respect to such property.
(3) For the purpose of this Article, the amount of the tax of each contracting
State attributable to any designated property shall be ascertained after
taking into account any applicable abatement, remittance, diminution or
credit, as provided by its law other than any credit authorized by this
(1) Any claim for credit or for a refund of tax founded on the provisions
of the present Convention shall be made within six years from the date
of death of the decedent.
(2) Any refund shall be made without payment of interest on the amount
With a view to the more effective imposition of the taxes to which the
present Convention relates, each of the contracting States undertakes,
subject to reciprocity, to furnish such information in the matter of taxation,
which the authorities of the State concerned have at their disposal or
are in a position to obtain under their own law, as may be of use to the
authorities of the other State in the assessment of the taxes in question
and to lend assistance in the service of documents in connection therewith.
Any information so exchanged shall be treated as secret and shall only
be disclosed to persons (including a court) concerned with the assessment,
determination and collection of the taxes which are the subject of the
present Convention, or the determination of appeals in relation thereto.
No information shall be exchanged which would disclose a trade, business,
industrial or professional secret. Information and correspondence relating
to the subject matter of this Article shall be exchanged between the competent
authorities of the contracting States in the ordinary course or on request.
(1) In accordance with the preceding Article, the competent authorities
of the contracting States shall furnish information to each other without
special request as follows:
(a) In the case of the United States: information disclosed by the United
States estate tax records relative to estates of deceased persons who
were domiciled in, or citizens of , Norway, and such information as is
available, in the estates of deceased persons who were domiciled in, or
citizens of, the United States, with respect to property situated in Norway.
(b) In the case of Norway: information disclosed by the Norwegian inheritance
tax records relative to estates of deceased persons who were domiciled
in or citizens of the United States and such information as is available
in the estates of deceased persons who were domiciled in or citizens of
Norway with respect to property situated in the United States.
(2) The information referred to in this Article shall be transmitted as
soon as practicable in the course of audit of the estate and inheritance
(1) The contracting States undertake to lend assistance and support to
each other in the collection of the taxes which are the subject of the
present Convention, together with interest, costs, and additions to the
(2) In the case of applications for enforcement of taxes, revenue claims
of each of the contracting States which have been finally determined may
be accepted for enforcement by the other contracting State and may be
collected in that State in accordance with the laws applicable to the
enforcement and collection of its own taxes.
(3) Any application shall include a certification that under the laws
of the State making the application the taxes have been finally determined.
(4) The assistance provided for in this Article shall not be accorded
with respect to the citizens or corporations or other entities or estates
of citizens of the State to which application is made except where they
are entitled under Article V of the present Convention to a credit for
the avoidance of double taxation.
The State to which application is made for information or assistance shall
comply as soon as possible with the request addressed to it except that
such State may refuse to comply with a request for reasons of public policy
or if compliance with the request would involve violation of a trade,
business, industrial or professional secret.
Where an estate of a decedent or a beneficiary thereof shows proof that
the action of the revenue authorities of one of the contracting States
has resulted or will result in double taxation contrary to the provisions
of the present Convention, such estate or beneficiary shall be entitled
to lodge a claim with either contracting State, but if the decedent was,
or the beneficiary is, a citizen of or a corporation or other entity created
or organized in one of the contracting States the claim must be filed
with the latter State. Should the claim be upheld, the competent authority
of such State shall undertake to come to an agreement with the competent
authority of the other State with a view to equitable avoidance of the
double taxation in question.
(1) The competent authorities of the two contracting States may prescribe
regulations necessary to carry into effect the present Convention within
the respective States. With respect to the provisions of this Convention
relating to exchange of information, service of documents, and mutual
assistance in the collection of taxes, such authorities may, by common
agreement, prescribe rules concerning matters of procedure, forms of application
and replies thereto, conversion of currency, disposition of amounts collected,
costs of collection, minimum amounts of subject to collection and related
(2) The competent authorities of the two contracting States may communicate
with each other directly for the purpose of giving effect to the provisions
of this Convention.
(1) The provisions of this Convention shall not be construed to deny or
affect in any manner the right of diplomatic and consular officers to
other or additional exemptions now enjoyed or which may hereafter be granted
to such officers.
(2) The provisions of the present Convention shall not be construed to
restrict in any manner any exemption, deduction, credit or other allowance
now or hereafter accorded by the laws of one of the Contracting States
in the determination of the tax imposed by such State.
(3) Should any difficulty or doubt arise as to the interpretation or application
of the present Convention, or its relationship to Conventions between
one of the contracting States and any other State, the competent authorities
of the contracting States may settle the question by mutual agreement.
(1) The present Convention shall be ratified and the instruments of ratification
shall be exchanged a Washington as soon as possible.
(2) The present Convention shall become effective on the day of the exchange
of instruments of ratification and shall be applicable to estates or inheritances
in the case of persons who die on or after that date. It shall continue
effective for a period of five years beginning with that date and indefinitely
after that period, but may be terminated by either of the contracting
States at the end of that five-year period or at any time thereafter,
provided that at least six months' prior notice of termination has been
given, the termination to become effective on the first day of January
following the expiration of the six-month period.
DONE at Washington, in duplicate, in the English and Norwegian languages,
the two texts having equal authenticity, this thirteenth day of June,
FOR THE PRESIDENT OF THE UNITED STATES OF AMERICA:
(SEAL) James E. Webb
FOR HIS MAJESTY THE KING OF NORWAY:
(SEAL) Wilhelm Munthe Morgenstierne
(NORWEGIAN TEXT OMITTED)
AND WHEREAS the Senate of the United States of America, by their resolution
of September 17, 1951, two-thirds of the Senators present concurring therein,
did advise and consent to the ratification of the aforesaid convention
subject to a reservation as follows:
"The Government of the United States of America does not accept Article
IX of the convention, relating to reciprocal assistance in the collection
AND WHEREAS the text of the aforesaid reservation was communicated by
the Government of the United States of America to the Government of the
Kingdom of Norway and the aforesaid reservation was accepted by the Government
of the Kingdom of Norway;
AND WHEREAS the aforesaid convention was duly ratified by the President
of the United States of America on November 26, 1951, in pursuance of
the aforesaid advice and consent of the Senate and subject to the aforesaid
reservation, and the aforesaid convention was duly ratified on the part
of the Kingdom of Norway;
AND WHEREAS the respective instruments of ratification of the aforesaid
convention were duly exchanged at Washington on December 11, 1951, and
a protocol of exchange was signed at that place and on that date by the
respective Plenipotentiaries of the United States of America and the Kingdom
of Norway, the said protocol containing a statement that it is understood
by the two Governments that the aforesaid convention, upon entry into
force in accordance with its provisions, is modified in accordance with
the aforesaid reservation, so that, in effect, Article IX of the aforesaid
convention is deemed to be deleted;
AND WHEREAS it is provided in Article XIV of the aforesaid convention
that the convention shall become effective on the day of the exchange
of instruments of ratification and shall be applicable to estates or inheritances
in the case of persons who die on or after that date;
NOW, THEREFORE, be it known that I, Harry S. Truman, President of the
United States of America, do hereby proclaim and make public the aforesaid
convention to the end that the said convention and each and every article
and clause thereof, subject to the aforesaid reservation, may be observed
and fulfilled with good faith by the United States of America and by the
citizens of the United States of America and all other persons subject
to the jurisdiction thereof.
IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the Seal
of the United States of America to be affixed.
DONE at the city of Washington this thirteenth day of December
in the year of our Lord one thousand nine hundred
(SEAL) fifty-one and of the Independence of the United States of
America the one hundred seventy-sixth.
HARRY S. TRUMAN
By the President:
James E. Webb
Acting Secretary of State