EU negotiations for exchange of information and cooperation on tax recovery with Norway
13 October 2025
The EU Council has adopted the Commission proposal for a mandate to start negotiations with Norway, with a view to concluding an international agreement on administrative cooperation in direct tax matters.
The negotiations will seek to establish a cooperation framework between EU Member States and Norway in the field of direct taxation by extending to Norway certain provisions of Council Directive 2011/16/EU (Directive on Administrative Cooperation, DAC) and also to cooperate on tax recovery, in line with Council Directive 2010/24/EU (Tax Recovery Directive), for the mutual benefit of the Member States and Norway.