Rettledning for utenlandske arbeidstakere og ... - Skatteetaten

Tax resident
You will be tax resident in Norway if you stay
in Norway for more than 183 days during a
12-month period, or more than 270 days
during a 36-month period. You will become
tax resident from the income year when your
stay exceeds 183 or 270 days during a period
of 12 or 36 months, respectively.
When you are tax resident in Norway, you are
liable to tax in Norway on all income and
capital, regardless of whether it has been
earned or is located in Norway or abroad. The
tax liability may be limited as a result of the
provisions of tax treaties Norway has signed
with other countries.
For further information about:
• the standard deduction for foreign
employees
• deduction for extra expenses in connection
with commuting to a home abroad
• employer’s coverage of expenses for board,
lodging and home visits when commuting
from abroad and its relationship to the
standard deduction for foreign employees
• extended right to deductions for persons
from EU/EEA countries who have limited
tax liability
• self-employed persons (owners of sole
proprietorships)
• partners in businesses assessed as
partnerships
• avoidance of double taxation
• National Insurance contributions
see under "Topics".
You can find further information at
skatteetaten.no and at taxnorway.no.
Completing the items
in tax return RF-1030
or RF-1281
Below are guidelines to completing the most
relevant items in the tax return. You can find
further information in "Guidelines to the
individual items" at skatteetaten.no.
Self-employed persons can find further
information about the items particular
to self-employed persons in "Start help
for self-employed persons etc." at
skatteetaten.no.
All amounts must be stated in NOK
(Norwegian kroner).
Additional information
about persons from abroad
A Personal data
Provide information about your family.
B Dependants
If you claim tax class 2, you must enclose
documentation of your spouse’s income.
You will be assessed in tax class 1 if you
fail to submit such documentation. A form
for application for a changed tax deduction
card is not sufficient.
C Stay in Norway
State the number of days you have
stayed in Norway and on the Norwegian
continental shelf.
D Accommodation in Norway
State your form of accommodation during
your stay in Norway.
E Pay and remuneration received
Provide information about what
remuneration you have received. If your
employer has paid National Insurance
contributions or premiums for you in your
home country, the whole amount shall be
added to your income in item 2.1.1.
F Obligation to pay National
Insurance contributions
Provide information about your National
Insurance situation.
Information about income,
capital and deductions in
your tax return
Completion of the items about pay etc. shall
be based on "Lønns- og trekkoppgave 2012"
(Certificate of Tax and Pay Deducted 2012),
which you should have received from your
employer. If you have not received such a
certificate, you must nonetheless declare
the income.
Item 2.1.1 Pay, remuneration, payment
in kind etc.
Here, you enter pay, fees, severance pay,
holiday pay and other remuneration from
your employer, e.g. the benefit of free use of a
car, wholly or partially free accommodation,
free work clothes etc. You must also enter pay
etc. that you have received after leaving
Norway under this item.
Remuneration reported under code 112-A
(payments in kind subject to tax withholdings)
and code 116-A (taxable part of
accident insurance and occupational injury
insurance) is entered here. The benefit of free
board, NOK 79 per day, is taxable.
For offshore workers, free board is tax-exempt
for employees with a taxable income of less
than NOK 600,000.
Remuneration reported under code 151-A
(nuisance bonus) is entered here after a
deduction of one third of the amount, a
maximum of NOK 2,050.
The taxable benefit of free housing in
employment relationships reported under
code 121-A is reported here.
Other taxable remuneration that is not to be
entered under other items is also entered here.
The benefit of free use of a car (code 118-A)
shall be stipulated to be 30 per cent of the
car’s list price as new up to and including NOK
270,600 plus 20 per cent of the list price in
excess of this amount. The benefit is
calculated on the basis of 75 per cent of the
car’s list price in the following cases:
• for cars older than three years as of
1 January of the income year
• for taxpayers who can substantiate that
job-related driving exceeds 40,000 km
during the income year.
Special rules apply to el-cars.
If you have had free use of a car for part of
the income year, the benefit is stipulated
proportionately to how long you had free use
of a car.
Item 2.1.2 Income entitling you to a
seafarers’ allowance
Income entitling you to a special seafarers’
allowance will usually have been pre-entered
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