Rettledning for utenlandske arbeidstakere og ... - Skatteetaten

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If you are claiming a seafarer’s allowance, you must complete the form "Information concerning claim for the Seafarer’s allowance" and enclose it with your tax return. The form is enclosed with these guidelines. You are entitled to a seafarer’s allowance if you work on board vessels that are engaged in supply, emergency response or anchor handling services, seismic or geological surveying and other similar activities, as well as construction, pipe laying or maintenance activities on the continental shelf. You are not entitled to a seafarer’s allowance if you work on board vessels that are engaged in exploration, exploration drilling, extraction, exploitation or pipeline transportation on the continental shelf. Item 3.2.19 Deficit, other enterprise or business/Deficit, KS, ANS etc. engaged in other commercial activities Self-employed persons transfer their deficit from form RF-1175E "Income Statement 1 for 2012". Partners transfer their deficit 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). Items 3.3.1/3.3.2 Interest on debt in Norway and abroad If you are tax resident in Norway, you are entitled to a deduction for interest on debt. If you own real property or a business abroad that may not be taxed in Norway according to a tax treaty, the deduction for interest on debt will be reduced. If you have only real property or business abroad that may not be taxed in Norway, and you do not have any taxable capital in Norway, the deduction for interest on debt will in practice not apply. Interest on loans abroad must be documented. If you are not tax resident in Norway, you are normally only entitled to a deduction for interest on debt relating to real property in Norway or business activities that are liable to tax in Norway. If you are resident in another EU/EEA country and are not tax resident in Norway, you can also deduct interest on debt in accordance with the same rules as a person resident in Norway. This only applies if at least 90 per cent of your total income is liable to tax in Norway. If you own real property or a business abroad that is not liable to tax in Norway due to a tax treaty, the deduction for interest on debt will be limited. In the EU/EEA area, this applies if you own real property in Belgium, Bulgaria, Italy, Malta, Portugal or Germany. If you own real property in one of these countries and do not have any taxable capital in Norway, the deduction for interest on debt will in practice not apply. You must provide sufficient information about your income outside Norway for it to be possible to calculate whether at least 90 per cent of your income is liable to tax in Norway. If you are claiming a deduction for interest on debt, you will be taxed on interest income etc. from Norwegian sources. If you are claiming a deduction pursuant to these rules, you cannot claim the standard deduction for foreign employees. Item 3.3.7 Other deductions Specify what you are claiming a deduction for. Among other things, this item is used for: The standard deduction for foreign employees Foreign employees who have limited tax liability to Norway on wage earnings can claim the standard deduction for foreign employees. Foreign employees who stay in Norway for so long that they become tax resident here can claim the standard deduction for foreign employees in connection with their tax assessment for the first two income years for which they are assessed as resident in Norway. The deduction is 10 per cent of gross income from employment, or maximum NOK 40,000. If you claim the standard deduction, many other deductions do not apply. For further information, see the topic "The standard deduction for foreign employees". If you have a spouse who is also entitled to the standard deduction, either both of you or neither of you must claim the standard deduction. Items 3.1.8/3.1.9/3.1.10 Loss on sale of shares and units in unit trusts etc. If you are not tax resident in Norway, you cannot claim a deduction for loss on sale of shares and units in unit trusts etc. Delete any amount entered in advance under these items. If you are tax resident in Norway, you can claim a deduction for loss on sale of shares and units in unit trusts etc. 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. Capital and debt If you are not tax resident in Norway, you are only liable to tax for capital in the form of real property and assets in business activities operated in Norway. If capital other than real property in Norway has been entered in advance in your tax return, those amounts are to be deleted. If you are tax resident in Norway, you are liable to tax in Norway for capital both in Norway and abroad. The right to levy tax can be limited by tax treaties, if any. It is your capital and debt at the turn of the year 2012/2013 that are to be stated. Item 4.1.1 Deposits in Norwegian banks If you are tax resident in Norway, deposits in Norwegian banks are liable to tax. 4.1.4/4.1.5/4.1.7/4.1.8 Shares and units in unit trusts If you are tax resident in Norway, capital in the form of shares or units in unit trusts are liable to tax. Item 4.1.9 Deposits in foreign banks Here, you enter deposits in foreign banks if you are tax resident in Norway. 16 Selvangivelsen 2012 – Rettledning
The deposits must be specified using form RF-1231E "Deposits in foreign banks 2012", which is to be submitted with your tax return. Item 4.3.2 Real property in Norway Here, you enter the tax value of housing in Norway. Holiday homes in Norway are entered under item 4.3.3 and other real property in Norway under item 4.3.5. Item 4.6.1 Real property abroad If you are tax resident in Norway, you must enter the tax value of real property abroad here. Item 4.6.2 Other taxable capital abroad If you are tax resident in Norway, you must enter all capital abroad except foreign bank deposits and real property here when the capital is liable to tax in Norway, including: • foreign shares and other securities • units in foreign unit trusts • units in foreign bond/money market funds • outstanding claims against foreign debtors • holdings in foreign companies that are not income from self-employment • the value of endowment insurance policies in foreign companies • other capital abroad Topics The standard deduction for foreign employees The standard deduction for foreign employees is a deduction you can choose instead of certain other deductions to which you are entitled. Foreign employees who become tax resident in Norway are entitled to the standard deduction for foreign employees in connection with their tax assessment for the first two income years for which they are assessed as resident in Norway. Foreign employees who have periods of work in Norway without becoming tax residents, foreign employees on the Norwegian continental shelf and foreign seafarers are entitled to the standard deduction for foreign employees for as long as they have limited tax liability. The deduction is 10 per cent of gross income from employment, maximum NOK 40,000. Gross income from employment includes ordinary gross pay plus other taxable cash payments and payments in kind and any surpluses on expense allowances. If you have a spouse who is also entitled to the standard deduction, either both of you or neither of you must claim the standard deduction. Persons who stay in Norway for so long that they become tax resident here, can choose between the standard deduction and a deduction for the actual expenses covered by the standard deduction. The most relevant deductions that no longer apply when the standard deduction is used are: • deductions for actual expenses of the type that are included in the minimum standard deduction • deductions for travel to/from work • extra costs relating to stays away from home, including board, lodging and home visits. This also applies to deductions for commuting expenses in connection with commuting from a home abroad. • interest on debt, including deductions for the benefit of low-interest loans in employment relationships • child-care deduction • payments made into individual pension agreements (IPS) pursuant to the Taxation Act • losses on the realisation of shares • loss from business activities. Persons who are wage earners and who stay in Norway without becoming tax resident here, can choose between the standard deduction and a deduction for the actual expenses relating to the wage earnings that are taxed in Norway. The deductions that no longer apply when the standard deduction is used are: • deductions for actual expenses of the type that are included in the minimum standard deduction • deductions for travel to/from work • extra costs relating to stays away from home, including board, lodging and home visits. This also applies to deductions for commuting expenses in connection with commuting from a home abroad. • interest on debt in connection with loans relating to real property in Norway (that is not covered by income from the real property). 17
Page 1 and 2: skatteetaten.no Selvangivelsen 2012
Page 3 and 4: Viktige poster i selvangivelsen Lev
Page 5 and 6: Når inntekt av fast eiendom i utla
Page 7 and 8: eløp i en av disse postene, skal b
Page 9 and 10: Har din arbeidsgiver dekket deler a
Page 11 and 12: skatteetaten.no tax return 2012 Gui
Page 13 and 14: Tax resident You will be tax reside
Page 15: Table for minimum deduction: Months
Page 19 and 20: Which deductions can you claim as a
Page 21 and 22: Avoidance of double taxation Limite
Page 23 and 24: Skatteetaten - Sentralskattekontore

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