The shareholder has to, inter alia, document that he is the beneficial owner of the dividends, and has to obtain a Certificate of Residence proving that he was a resident of an EEA country at the time the dividend was received.
It is possible to get refunded withholding tax paid the last 3 years, which means 2003, 2004 and 2005. Deadline for 2003 application is 31 December 2006.
For more information (in Norwegian), follow the link below.
The shareholder should address an application for a refund to:
Central Tax Office for Foreign Affairs
Box 8031
NO-4068 Stavanger
Norway
Telephone +47 51 96 96 00