VAT Treatment for Securities Trading

• [Selskap A] is part of the international [X] group and is a leading investment platform company.
• They are in negotiations with a large Norwegian financial institution to provide services in securities trading.
• If an agreement is reached, [Selskap A] will establish a Norwegian branch to deliver the services.
• The services include trading in stocks and funds for financial institutions.
• [Selskap A] will also have employees in Norway to assist with the integration of the investment platform.
• Through their investment platform, [Selskap A] enables customers to conduct securities transactions, including investments in various funds and listed securities.
• They will be responsible for processing and executing transactions related to fund transactions.
• For transactions involving other financial instruments, such as stocks, [Selskap A] will collect transaction orders and send them to a broker or marketplace for execution. They will then process the transaction order and be responsible for its execution.

Source: skatteetaten.no

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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