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An issue which has arisen at previous CYCC meetings is Norway's rule that a pleasure boat could not be left unattended for more than six weeks in any twelve month period without paying temporary VAT and a special 'horse-power' tax. This made it unattractive for non-residents of Norway to over-winter a pleasure yacht in Norwegian waters.
Norway has now altered the rules, permitting foreign residents to leave a pleasure boat unattended in Norway for up to 12 months at a time without penalty, provided the owner applies to Norwegian Customs and Excise in advance.
For more detail please see the RYA website.