Norway to Switzerland: the wealth-tax corridor, the 3-year tail, and the new exit taxSource-cited draft Norway's wealth tax plus dividend tax created Europe's most visible wealth exodus, and the rules were rewritten mid-flight: the old wait-out-five-years exit tax is gone, replaced by a pay-within-12-years regime, while tax residency itself takes three full years to shed. This Guide sequences the Norwegian exit — the 3-year tail, the exit tax architecture, what stays Norwegian — and the Swiss landing, including the modified-forfait requirement Norway's treaty imposes on lump-sum residents.
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