It is essential to know the system to register all your earnings and deductions correctly. Our consultants and tax lawyers can assist so you do not overlook deductions or risk being fined.
Everyone who works in Norway or on the Norwegian continental shelf is liable to submit a tax return to the Norwegian Tax Administration. The Norwegian tax year runs from 1 January to 31 December. The tax return must be completed by 30 April the year following the income year. The tax return provides an overview of your income, deductions, wealth and debts.
When you come to Norway to work you will usually become member of the mandatory Norwegian National Insurance Scheme from your first day of work. EEA citizens are obliged to pay National Insurance contributions when working on board Norwegian vessels. However, exceptions may apply due to bilateral agreements between Norway and other countries. You can be exempted if you work on board a foreign-flagged vessel.
If you work onshore for a foreign employer, you may be allowed to maintain membership of the National Insurance Scheme in your home country. If so, you may be exempted in Norway.
Make sure you do not forget to include any deductions or earnings in your tax return. Leaving out information may lead to increased tax, penalties or fines. Here are some of the most common situations that may lead to a wrong assessment for foreigners working in Norway or on the Norwegian continental shelf.
From the income year 2015 a new way of reporting to the Tax Administration has been implemented in Norway. The reporting system is named a-message. Foreign employers may not have sufficient knowledge of the Norwegian tax system. If your employer fails to submit correct information in the a-message, the information sent to the tax administration may be incorrect or incomplete.
As an employee, it is your responsibility to make sure that a tax return is submitted with all the correct details, even if your employer has provided incorrect or incomplete information. Due to recent changes in the Tax Administration regulations, the threshold for imposing penalty tax and fines has decreased significantly for the income year 2016 going forward compared to earlier years.
Foreign entertainers, including sportsmen, can benefit from the Foreign Artists Taxation Act. According to the Foreign Artists Taxation Act, the current tax rate is 15 percent. If the entertainer’s stay in Norway exceeds 183 days in any 12 month period (or exceeds 270 days in any 36 month period), the entertainer will be taxed as a resident in Norway with ordinary tax rates.
Our fee for the services is NOK 4 100 + 25 % VAT. If you pay by card when ordering, we grant a discount of NOK 300. Complete and enclose the forms "Information for tax return" and "Power of attorney" using our ordering page. If you have any additional information that may affect your Norwegian assessment, please use the "notes" box to clarify. We send you a copy of the documents accompanied with a drafted tax calculation. For questions, please contact us by phone +47 55 29 90 00 or fill in the contact form at the bottom of this page.
The deadline for submitting personal tax returns 2018 is 30 April, 2019.