I read about a proposal that Airbnb and similar businesses should report client data directly to the Norwegian Tax Administration. I find lots of news about the proposal itself, but no news about the result.

Was it approved or rejected?

1 Answer 1


I believe the answer is yes, though with the caveat that I am neither Norwegian nor a tax lawyer:

Evidence 1: The proposal appears to have been acted on:

On the official page for this proposal, the proposal is listed as: Status: Finished

So, either the proposal was rejected or approved, it's likely not still pending. Further on that page, we see the response by Airbnb, which seems to accept the proposal (or at least suggest that they won't fight it):

We respectfully request the Norwegian authorities to consider the following solution: an agreement that would allow Airbnb to report information of those hosts who provide explicit consent for Airbnb to share such tax data. This could be done on a periodic basis, allowing the tax authorities to track and tax the income of each host who chooses to participate


Evidence 2: The tax code was changed at the end of 2018 in a way that suggests the proposal was accepted

The most recent changes to the Norwegian Tax Administration Act (made on 2018-12-20) adds the following paragraph to § 7-5 "Obligation to provide information to third parties". Note that this has been translated from Norwegian by Google, and so the translation might not be fully accurate:

Who through a digital communication service provides services, leasing of capital objects such as car, real estate, etc. and services in connection with such rentals, where payment for the communication is related to completed transactions, shall, among other things, provide information about what the communication applies and what is paid

Amendments to the Tax Administration Act: LOV-2018-12-20-110

While I am not a Norwegian tax lawyer, the addition of a paragraph to the tax code specifically calling on "digital communication service" to provide information on payments looks to be very much in line with the proposed changes. This, combined with the timing, strongly suggest that the proposed reporting requirements were implemented.


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