Rettledning for utenlandske arbeidstakere og ... - Skatteetaten

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in your tax return. If it is not, you must enter this income here. The seafarers’ allowance is entered under item 3.2.13. Item 2.1.4 Surplus on expense allowances Expense allowances are remuneration intended to cover expenses incurred in the performance of your work, assignments or office, e.g. board, travel and car expenses. Allowances that cover private expenses are normally liable to tax in full, e.g. allowances for travel expenses for travel between the home and a permanent place of work. For further information about the processing of expense allowances, including the gross method and the net method, see the topic "Employer’s coverage of expenses in connection with board, lodging and home visits when commuting from abroad and its relationship to the standard deduction for foreign employees". When the net method is used, taxable surplus is to be calculated in accordance with the following rates: Hotel: NOK 576 per day. The rate is reduced by NOK 64 because breakfast is included. Guest house: NOK 293 per day. This rate applies to married and single persons alike. House/apartment: NOK 190 per day for single commuters, married persons whose family is staying abroad and cohabitants with own/joint children abroad. Portacabin/bedsit/caravan: NOK 190 per day for married and single persons alike. The deduction rate for portacabin accommodation without cooking possibilities is NOK 293. Cooking possibilities shall be understood to mean that if at least one of the daily meals, e.g. breakfast or evening meal, can be prepared in the portacabin, deduction will only be given in accordance with the lowest rate. Item 2.7.6 Income from self-employment Self-employed persons transfer their income from self-employment from form RF-1175E "Income Statement 1 for 2012". For further information, see the topic "Self-employed persons (owners of sole proprietorships)". Item 2.7.8 Income from KS, ANS etc. engaged in other commercial activities The partner transfers the income from form RF-1221 "Deltakerens oppgave over egen formue og inntekt i deltakerliknet selskap 2012" (Partner’s statement of own capital and income in businesses assessed as partnerships 2012 – in Norwegian only). For further information, see the topic "Partners in businesses assessed as partnerships" and the guidelines "Start help for self-employed persons etc." at skatteetaten.no. Item 2.8.5 Income from real property Income from real property in Norway is always liable to tax in Norway. In principle, real property abroad is liable to tax when you are tax resident in Norway. If the real property is in a country with which Norway has a tax treaty that employs the exemption method in order to avoid double taxation, the income from the real property shall not be liable to tax in Norway. If the income from real property abroad is liable to tax in Norway, the income will be stipulated pursuant to Norwegian rules. Your own use of a house/holiday home abroad is tax-exempt in the same way as if the house/ holiday home had been in Norway. For further information, see the topic "Housing and other real property" and "Real property abroad" in "Guidelines to the individual items" at skatteetaten.no. Items 3.1.5/3.1.6/3.1.7/3.1.8/3.1.9/ 3.1.10 Shares and units in unit trusts If you are not tax resident in Norway, dividends on/gains from the sale of Norwegian and foreign shares or units are not to be entered in your tax return. Delete any amount entered in advance in these items. If you are tax resident in Norway, dividends on/gains from the sale of Norwegian and foreign shares or units are liable to tax in Norway. Dividends and yield from units in unit trusts that are not entered in advance in items 3.1.5 and 3.1.6 are to be entered under item 3.1.7. Gains from the sale or other form of realisation of Norwegian and foreign shares and units in unit trusts are entered under item 3.1.8, 3.1.9 or 3.1.10. For further information, see the individual items and the topic "Shares" in "Guidelines to the individual items" at skatteetaten.no and at skatteetaten.no/aksjer. If you are liable to tax to Norway for dividend from a foreign company, you are entitled to claim a deduction (credit) from Norwegian tax for the withholding tax deducted on payment (limited to the rate specified in the tax treaty). You must document that tax has been paid and complete form RF-1147E "Deduction for tax paid abroad by a person (credit) 2012", see guidelines RF-1148. Deduction items 3.2.1 Minimum standard deduction The minimum standard deduction is a standard deduction from wage earnings, pensions and similar income. The minimum standard deduction is calculated automatically. The minimum standard deduction is 36 per cent of your wage earnings. The minimum amount of the minimum standard deduction is NOK 31,800 and the maximum amount is NOK 75,150 for a person who has lived in Norway during the whole income year. If you have only lived in Norway for part of the year, the minimum standard deduction’s upper (NOK 75,150) and lower (NOK 31,800) limits will be reduced in proportion to the number of whole or part months you have been resident in Norway. The minimum standard deduction shall not be less than NOK 4,000, however. The minimum standard deduction for people who live in Norway for less than 12 months is shown in the table on this page. If you are resident in another EU/EEA country and have limited tax liability to Norway, you can be granted an extended right to deductions if at least 90 per cent of your income from employment, pension or business activity is liable to tax in Norway, see the topic "Extended right to deductions for persons from EU/EEA countries who have limited tax liability". 14 Selvangivelsen 2012 – Rettledning
Table for minimum deduction: Months in Norway 1 2 3 4 5 6 7 8 9 10 11 12 Min 4 000 5 300 7 950 10 600 13 250 15 900 18 550 21 200 23 850 26 500 29 150 31 800 Max 6 513 13 025 19 538 26 050 32 563 39 075 45 588 52 100 58 613 65 125 71 638 78 150 Item 3.2.7 Deduction for extra expenses for board and lodging etc. in connection with stays away from home If you commute between a home in your home country and housing in Norway, you may be entitled to a deduction. See the topic "Deduction for extra expenses in connection with commuting to a home abroad". Extra board expenses depend on your type of accommodation. The deduction is normally based on 240 days of absence from the home per year. Lodging expenses must be documented. If you claim a deduction for extra expenses connected with commuting to your home in another EU/EEA country, you cannot claim a deduction for extra expenses in connection with commuting between homes in Norway. You cannot claim this deduction and at the same time claim the standard deduction for foreign employees, see item 3.3.7 and the topic "The standard deduction for foreign employees". Item 3.2.8 Deduction for travel between the home and permanent workplace You are entitled to a deduction for travel between your home and your permanent workplace (travel to/from work) on the basis of an estimated travel distance in kilometres. The travel distance is normally calculated on the basis of the shortest distance by road between the home and the permanent workplace or by scheduled public transport, excluding air travel. The deduction is NOK 1.50 per km. If the total travel distance, including home visits (see item 3.2.9), exceeds 50,000 km, the rate will normally be NOK 0.70 per km for kilometres in excess of 50,000 km. The deduction is only given for amounts in excess of NOK 13,950 (the non-deductible amount). In practice, this means that if you make the return journey between your home and permanent place of work five days a week and the daily distance exceeds 39 km (there and back), you may be entitled to a travel deduction. You may also be entitled to a deduction for shorter distances if you: • travel back and forth more than 230 times a year, or • are entitled to a deduction for home visits in connection with stays away from home (commuter stays), see item 3.2.9. You cannot claim this deduction and at the same time claim the standard deduction for foreign employees, see item 3.3.7 and the topic "The standard deduction for foreign employees". Item 3.2.9 Deduction for travel expenses in connection with home visits If you commute between a home in your home country and housing in Norway, you may be entitled to a deduction. See the topic "Deduction for extra expenses in connection with commuting to a home abroad". The deduction is granted pursuant to the same rules and rates as for travel to/from work, see item 3.2.8, but with one exception: if your home visits involved travel by air, you can claim a deduction for the air fare instead of for the distance travelled (NOK 1.50/NOK 0.70 per km). You can also claim the distance deduction for the rest of the journey. You must be able to document your expenses. The deduction for home visits is limited to the amount in excess of NOK 13,950. The deduction for home visits is dealt with together with the deduction for travel between the home and workplace. You must enclose a statement showing the number of kilometres/travels between your home and workplace in Norway. You cannot claim this deduction and at the same time claim the standard deduction for foreign employees, see item 3.3.7 and the topic "The standard deduction for foreign employees". Item 3.2.10 Deduction for child-care expenses (child-care deduction) If you have one or more children aged eleven or younger (born in 2001 or later), you can claim a child-care deduction for expenses relating to the minding and care of children living at home (expenses relating to a childminder, day care centre, before and after school hours supervision scheme etc.). The deduction is limited to NOK 25,000 for one child, and the maximum deduction limit is increased by NOK 15,000 for each additional child. Item 3.2.13 Seafarers’ allowance The special seafarer’s allowance is 30 per cent of their taxable income on board, a maximum of NOK 80,000. The allowance can be claimed by persons whose main occupation has been work on board vessels in service, and who have worked on board for a total of at least 130 days during the income year. If the employment relationship is covered by a collective agreement which requires at least 130 working days on board during the year, the requirement is still regarded as being met even if work on board has not lasted for 130 days. 15
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