The Norwegian definition has exclusions
The arrangement includes Norway’s relevant seabed and natural-resource rights but excludes Svalbard, Jan Mayen and Norwegian dependencies. It operates under the administrative-assistance Convention. CRS procedures identify reportable resident holders and applicable controlling persons; institution residence and branch location determine the reporting jurisdiction. Account identifiers, balances or closure and relevant payment categories are exchanged. These territorial definitions should be checked when determining the partner rather than assuming every Norwegian-associated territory is included.
Annual timing and the Singapore exception
Exchanges start with 2017 data within nine months after year-end, conditional on domestic reporting legislation. Singapore’s custodial gross proceeds for Norwegian reportable accounts start with 2018; this is a category-specific historical transition. The authorities agree secure XML transfer and cooperate on reporting errors and confidentiality failures. Institutions report through their own tax authority and current domestic timetable, and must not confuse the bilateral exchange deadline with the deadline for their own CRS return.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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