In November 2013, the Norwegian Tax Administration issued a statement that bitcoins will be treated as capital property, not a currency, for tax-related purposes. The tax authority found in the case of ‘Bruk av bitcoins – skatte- og avgiftsmessige konsekvenser, supra’ (translates into “usage of bitcoins – tax and fee consequenses”) that:

Any trade in bitcoins is subject to the 25% Norwegian VAT.

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