Rettledning for utenlandske arbeidstakere og ... - Skatteetaten

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Extended right to deductions for persons from EU/EEA countries who have limited tax liability Personal and family-related deductions 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 activities is taxed in Norway. The extended right to deductions applies to most ordinary deductions. If you are covered by the rules on extended right to deductions, you are entitled, among other things, to the full annual deduction for deductions that are otherwise limited in proportion to how long you stay in Norway during the income year. You may also be entitled to i.e. the child-care deduction for minding and care of children. If you are married, your spouse’s income will be taken into account when considering whether you pay tax in Norway on at least 90 per cent of your combined income. If you have a cohabitant with whom you have one or more joint children, your cohabitant’s income will be taken into consideration when you claim the child-care deduction. You must document that the conditions for being granted deductions pursuant to the rules for resident taxpayers are met. You must provide sufficient information about your (and your spouse’s) income outside Norway for it to be possible to calculate whether at least 90 per cent of your income from employment, pension or business activities was tax resident in Norway. If you are a cohabitant and are claiming a child-care deduction, you must also provide information about your cohabitant’s income. Deduction for interest on debt If you live in an EEA country and have limited tax liability to 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 are engaged in business activities abroad that are not liable to tax in Norway due to a tax treaty, the deduction for interest on debt will be limited. Within 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. Foreign interest must be documented. If you are claiming a deduction pursuant to these rules, you cannot claim the standard deduction for foreign employees. If you are claiming a deduction for interest on debt, you will in certain cases be taxed on interest income etc. from Norwegian sources. Self-employed persons (owners of sole proprietorships) Permanent establishment You are liable to tax in Norway if you are engaged in business activities through a permanent establishment in Norway. Only the income that is related to the permanent establishment is liable to tax in Norway. Deductions are only granted for costs relating to the business activities in Norway. The income is taxed pursuant to Norwegian rules. This means, among other things, that you must calculate personal income from the income that is liable to tax in Norway. You must fill in form RF-1224E "Personal income from sole proprietorship 2012". The estimated personal income is transferred to item 1.6.2 (estimated personal income – other commercial activity) in your tax return. If you are e.g. a doctor, auditor, engineer or consultant (so-called free professions), you may also be liable to tax in Norway when you have stayed here for more than 183 days during a 12-month period. This applies irrespective of whether you have a permanent establishment. In principle, you are also liable to tax in Norway when you are engaged in business activities on the Norwegian continental shelf. The tax treaties contain various rules that limit tax liability. You can find further information in the guidelines "Start help for self-employed persons etc." at skatteetaten.no. Partners in businesses assessed as partnerships Businesses assessed as partnerships (ANS, KS etc.) are not taxable entities under Norwegian law. The company’s capital and income are taxed with the partners (assessment of partners). Foreign partners are taxed in Norway if they are engaged in business activities through a permanent establishment in Norway through their participation in the partnership. This applies both to their share of the profit or loss (Taxation Act section 10-41), any special remuneration for work in Norway (Taxation Act section 12-2 letter f) and additional general income to personal partners (Taxation Act section 10-42). Gains on realisation of a holding in a Norwegian partnership can be taxed in Norway when the partner is deemed to have been engaged in business activities in Norway through a permanent establishment. Companies assessed as partnerships have a duty to submit form RF-1215 "Selskapsoppgave for deltakerliknet selskap" (Partnership statement for businesses assessed as partnerships 2012 – in Norwegian only) and form RF-1233 "Selskapets oppgave over deltakernes formue og inntekt i deltakerliknet selskap" (Partnership statement of partners’ capital and income in a business assessed as a partnership 2012 – in Norwegian only). Partners in such businesses must submit form RF-1221 "Deltakerens oppgave over egen formue og inntekt i deltakerliknet selskap" (Partner’s statement of own capital and income in businesses assessed as partnerships 2012 – in Norwegian only). For further information, see guidelines RF-1222. 20 Selvangivelsen 2012 – Rettledning
Avoidance of double taxation Limited tax liability If you have limited tax liability to Norway, it is the responsibility of the tax authorities of your home country to ensure that income liable to tax in Norway is not subject to double taxation. Tax resident If you are tax resident in Norway pursuant to Norwegian domestic law, but resident in your home country pursuant to the tax treaty, it is the responsibility of the tax authorities of your home country to ensure that income liable to tax in Norway is not subject to double taxation. If you are resident in Norway both pursuant to Norwegian domestic law and the tax treaty, it is the responsibility of the Norwegian tax authorities to ensure that income that can be taxed abroad pursuant to a tax treaty is not subject to double taxation. National Insurance contributions In principle, you are covered by the Norwegian National Insurance scheme. Employees must pay Norwegian National Insurance contributions of 7.8 per cent of the income earned in Norway. Self-employed persons must pay Norwegian National Insurance contributions of 11 per cent of their estimated personal income. The lower income limit for calculating National Insurance contributions is NOK 39,600. As a rule, employees and self-employed persons on the Norwegian part of the continental shelf are obliged to be members of the Norwegian National Insurance scheme in the same way as onshore employees/ self-employed persons in Norway. Persons who are not members of the Norwegian National Insurance scheme must document this. If you are a EEA citizen and member of another EEA country’s national insurance scheme, you must submit an E 101/A1 issued by the national insurance authorities in your home country. If you are a member of a national insurance scheme in your home country according to a national insurance agreement between Norway and your home country, your must submit similar documentation. You can also submit a confirmation from NAV International (Norwegian Labour and Welfare Administration) that you are not a member. If you have previously submitted E 101/A1 or similar documentation to NAV International or the Norwegian Tax Administration, you must state this in item 5.0 (Additional information). You will find more information about National Insurance in Norway at www.nav.no. 21
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 and 16: Table for minimum deduction: Months
Page 17 and 18: The deposits must be specified usin
Page 19: Which deductions can you claim as a
Page 23 and 24: Skatteetaten - Sentralskattekontore

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