Last updated 2026-06-27

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RF-1534 — Dividend WHT Refund (Norway)

Refund
Official fileable form

RF-1534 — Dividend WHT Refund (Norway) is the Norway form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via Norway — by post, or online at rdt.skatteetaten.no, issued by the Skatteetaten. The deadline is 5 years from the end of the year the dividend was received. You will need a certificate of tax residence and your dividend vouchers.

Issuing authority
Skatteetaten
Deadline
5 years from the end of the year the dividend was received
Where to file
Norway — by post, or online at rdt.skatteetaten.no
Type
Refund (reclaim at source)

What is RF-1534 — Dividend WHT Refund (Norway)?

RF-1534 — Dividend WHT Refund (Norway) is used to claim a Norway withholding tax refund. RF-1534 is the legacy paper form; the current route is RF-1552e (personal) / RF-1553e (corporate) / RF-1554e (exemption method). Requires a residence certificate and a VPS/nominee account. Norway withholds 25.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Norway withholding tax guide.

How to file RF-1534 — Dividend WHT Refund (Norway)

  1. 1

    Confirm your eligibility

    Use RF-1534 — Dividend WHT Refund (Norway) if you received Norway income that was withheld above the rate due under your tax treaty.

  2. 2

    Gather your documents

    Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.

  3. 3

    Complete RF-1534 — Dividend WHT Refund (Norway)

    Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

  4. 4

    Submit before the deadline

    File via Norway — by post, or online at rdt.skatteetaten.no. Deadline: 5 years from the end of the year the dividend was received.

Frequently asked questions

Is RF-1534 — Dividend WHT Refund (Norway) an official form I can file directly?

Yes — this fills the official template. Sign it and submit it as-is via Norway — by post, or online at rdt.skatteetaten.no.

What is the deadline for RF-1534 — Dividend WHT Refund (Norway)?

5 years from the end of the year the dividend was received. Missing the deadline means the over-withheld tax is permanently lost.

Do I need a certificate of tax residence?

Yes. The Skatteetaten requires a certificate of tax residence from your home country to grant the reduced treaty rate.

Anything important to watch out for with RF-1534 — Dividend WHT Refund (Norway)?

RF-1534 is the legacy paper form; the current route is RF-1552e (personal) / RF-1553e (corporate) / RF-1554e (exemption method). Requires a residence certificate and a VPS/nominee account.

Generate RF-1534 — Dividend WHT Refund (Norway) pre-filled

Tax Reclaim fills RF-1534 — Dividend WHT Refund (Norway) with your dividend data so you can file it in minutes.

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