Norway

Article 10 (2) The vote support is paid as an equal amount in kroner (NOK) to each vote received at the last general election. The basic support is paid as an equal amount in kroner to parties that at the last general election received at least 2.5% of the votes on a national basis or that had at least one representative elected to the Storting. Of the total support, 9/10 is distributed as vote support and 1/10 as basic support.

Political Parties Act (2005), last amended in 2013. 

At the national level, 10 per cent of envisaged funding constitutes “basic support” paid equally to all parties that received at least 2.5 per cent of votes in the last parliamentary elections, or won at least one seat in parliament. The remaining 90 per cent of funding is given for each vote received by a party in the last parliamentary elections.

OSCE/ODIHR (2017), Norway, Parliamentary Elections, 11 September 2017 OSCE/ODIHR Election Expert Team Final Report. OSCE/ODIHR, Warsaw

Source: 

Article 10 (2) The vote support is paid as an equal amount in kroner (NOK) to each vote received at the last general election. The basic support is paid as an equal amount in kroner to parties that at the last general election received at least 2.5% of the votes on a national basis or that had at least one representative elected to the Storting. Of the total support, 9/10 is distributed as vote support and 1/10 as basic support.

Political Parties Act (2005), last amended in 2013. 

Article 11(2) The vote support is paid as an equal amount in kroner (NOK) to each vote received at the last general election. The basic support is paid as an equal amount in kroner to parties that at the last general election received at least 2.5% of the votes on a national basis or that had at least one representative elected to the Storting. Of the total support, 9/10 is distributed as vote support and 1/10 as basic support.

Political Parties Act (2005), last amended in 2013. 

The Norwegian authorities emphasise that an important feature of the abovementioned funding is the absence of any conditions attached to it and the lack of supervision thereof: parties are free to use this funding in any way they see fit and the disposal of these funds is not in any way supervised.

GRECO (2009), Evaluation Report on Norway on Transparency of party funding (Theme II), p.9.

Article 10 (4)The authorities shall not keep control of how the parties or groups dispose of their grants.

Political Parties Act (2005), last amended in 2013. 

There is no provision of indirect public funding in the form of free broadcasting time to political parties15. On the contrary, political commercials on television are prohibited.

GRECO (2009), Evaluation Report on Norway on Transparency of party funding (Theme II), p.9.

Political parties furthermore receive limited indirect public support in the form of an exemption of capital and income tax (for non-commercial activities14 such as membership fees, government grants, gifts, lotteries etc.) and are, like other non-governmental organisations, eligible for certain VAT-privileges.

GRECO (2009), Evaluation Report on Norway on Transparency of party funding (Theme II), p.9.

See Income Tax Act (1999), Articles 2-32

The prohibition of buying TV advertising constitutes the only legal limitation related to campaign expenditures and is assessed by the majority of political parties positively as contributing to a level playing field.

OSCE/ODIHR (2017), Norway, Parliamentary Elections, 11 September 2017 OSCE/ODIHR Election Expert Team Final Report. OSCE/ODIHR, Warsaw.

Political commercials on television are prohibited (Section 3-1 of the Broadcasting Act (1992)).

GRECO (2009), Evaluation Report on Norway on Transparency of party funding (Theme II), p.9.

Article (2) Parties and party units mentioned in the first subsection must submit annual reports about income and expenditures in the period from 1 January to 31 December, as well as of assets and liabilities as at 31 December. The report must at the latest be submitted five months after the end of the accounting year.

(3) Political parties or units of political parties whose total income during the year is less than 12,000 kroner after the deduction of all public grants, are exempted from the obligation to keep accounts, the bookkeeping obligation and the reporting obligation in the first and second subsection. These parties are obliged to submit a declaration (simplified report) that their income for the year has been below this level. The same provisions of the Act also apply to such declarations as to reports pursuant to the second subsection.

Political Parties Act (2005), last amended in 2013. 

Article 18 (4) In election years, all parties and party units are required to submit separate reports for donations above 10,000 kroner received in the period from 1 January and up to and including the Friday prior to the date of the election. The report must be submitted within four weeks of the donation having been received. Donations that were received later than four weeks before the expiry of the period in which the reporting obligation in the first sentence applies, must be reported by the end of the Friday prior to the date of the election.

Political Parties Act (2005), last amended in 2013. 

Independent candidacies are not possible, therefore only political parties report. 

Article 22 (2) The central register shall collate the information concerning the party and party unit's reports and make this available to the public in an appropriate manner, for example by electronic means. The register shall send an overview to the Political Parties Act Committee and to the Ministry of any parties or party units that have failed to comply with the requirement to report within the time limit.

Political Parties Act (2005), last amended in 2013.

Article 20 (1) If during the period a donor has made one or more donations to the party's head organisation to a total value of 35 000 kroner or more, the value of the donation and the identity of the donor shall be reported separately. This also applies to donations to party units at the county council level to a total value of 23 000 kroner or more, and to donations to party units at the municipal level to a total value of 12 000 kroner or more. Donations to the parties' youth organisations are governed by the rules for donations to the parent party at a corresponding level.

Political Parties Act (2005), last amended in 2013.

Article 19 (1) The report shall contain a complete overview of the income received by the party or the party organisations during the period.
(2) The income shall be categorised as follows:
Public grants:
a) Government grants pursuant to Chapter 3
b) Municipal/County support for the party
c) Other public support

Income from the party's own activity:
d) Subscription revenues
e) Income from lotteries, fund-raising campaigns and similar
f) Income from capital
g) Income from business activities
h) Other income

Donations from others:
i) Private individuals
j) Commercial enterprises
k) Organisations in working life
l) Other organisations, associations and unions, institutions, foundations and funds
m) Others

Political Parties Act (2005), last amended in 2013.

Article 20 (2) The costs must be categorised as follows:
Costs according to type
a) Salary costs
b) Cost of goods
c) Costs of purchasing services
d) Finance charges

Costs according to activity
e) Administrative costs
f) Costs related to party activities
g) Election campaign costs
i. marketing costs
ii. other costs

(3) Transfers to other party units must be specified in a note.

Political Parties Act (2005), last amended in 2013.

Annual financial reports and reports on donations are submitted to Statistics Norway, which publishes them online

Article 22 (2) The central register shall collate the information concerning the party and party unit's reports and make this available to the public in an appropriate manner, for example by electronic means. The register shall send an overview to the Political Parties Act Committee and to the Ministry of any parties or party units that have failed to comply with the requirement to report within the time limit.

The Political Parties Act Committee and the Party Auditing Committee. 

Article 24 (1) The Political Parties Act Committee is an independent administrative body, administratively subordinate to the King and the Ministry. Neither the King nor the Ministry may issue instructions concerning the execution of authority by the Political Parties Act Committee in individual cases under the law, nor may they alter it.
(2) The Political Parties Act Committee is granted the authority to:
a) interpret the rules in this Act and in regulations issued on the basis of this Act
b) control compliance with the funding provisions of this Act
c) make decisions about the use of administrative sanctions and confiscations
d) make decisions on appeals regarding registration, cf. section 8
e) make decisions on appeals of decisions on the awarding of public grants, cf. section 15
(3) The Political Parties Act Committee can demand that the party or party unit presents all documentation that is significant for compliance with the obligations in chapter 4 of this Act and that the Committee finds reason to examine specially.
(4) If the Political Parties Act Committee finds it necessary, the party or party unit's compliance with its duties in chapter 4 can be controlled. This control is carried out by a specially appointed supervisory body, the Party Auditing Committee. The Party Auditing Committee can demand that the party or party unit presents all documentation that is significant to the aforementioned issue. Issues related to auditing activities that the Party Auditing Committee believes may violate the Auditors Act or Section 21a of this Act, must be reported to the Financial Supervisory Authority of Norway.
(5) In years other than election years, the Party Auditing Committee must, on request from the Political Parties Act Committee, conduct routine controls of the compliance of parties or party units subject to reporting obligations with the obligations in chapter 4. The control must be politically neutral and cannot include areas that touch on the party or party unit's independence or political freedom of action. The Party Auditing Committee must guide the party or party unit in its understanding of the obligations in chapter 4.
(6) Section 6-1 of the Auditors Act about the duty of confidentiality does not prevent the Party Auditing Committee from presenting information relevant to compliance with this Act or with Sections 276a to 276c of the General Civil Penal Code (1902) to the Political Parties Act Committee.
(7) Anyone who performs services or work for the Political Parties Act Committee or the Party Auditing Committee is required to prevent others from gaining access to, or knowledge of, the knowledge they gain about internal party issues as a result of their service or work. Section 13a(1) no. 1 to 3 and Section 13b(1) no. 2 to 6 of the Public Administration Act nevertheless applies.

Political Parties Act (2005), last amended in 2013. 

Article 24 - Political Parties Act (2005), last amended in 2013. 

Sanctions can range from a formal warning to imprisonment.

Articles 28, 29 and 30 - Political Parties Act (2005), last amended in 2013.

Article 28 Administrative sanctions
(1) In the event of violations of the rules in chapter 4, the Political Parties Act Committee determines by how much the party's public grant is to be reduced. A first violation of limited scope can be sanctioned by a formal warning. In determining the amount by which the grant is to be reduced, emphasis should be placed on how large a grant the party or party unit may apply for in the relevant year, and the severity and duration of the violation, among other things. The Ministry can issue further rules about the reduction in regulations.
(2) The courts can review all aspects of the Political Parties Act Committee's decision pursuant to this Section.

Article 29. Confiscation
(1) For violations of the provisions in section 17a, first to fourth subsection, the Political Parties Act Committee shall make a decision on the confiscation of up to the full value of the donation that has been received illegally.
(2) Section 28(2) applies in a corresponding manner.

Article 30. Penalty
(1) Whoever intentionally or by gross negligence gives materially incorrect information in connection with the reporting obligation in chapter 4 will be penalised by fines or imprisonment for up to two years.
(2) Whoever intentionally or by gross negligence is guilty of significant or repeat violations of the provisions in Section 17a will be penalised by fines or imprisonment for up to two years.