What do I
need to do?

All employees working in Norway must attend an ID control at their earliest convenience in order to obtain a tax deduction card and Norwegian ID-number.

You will be requested to attend a meeting in-person and bring the following:

1. Tax deduction card application (RF-1209).
2. Valid ID document: Passport or national ID card containing a photograph and stating citizenship and gender. If the ID card does not state gender, a birth certificate or other documentation which states gender must be brought.
3. Employment contract or written offer of employment.

You must apply for a tax card. RF-1209 is the name of the application form, and it can be obtained from the Norwegian tax authorities’ website, www.skatteetaten.no.

Alternatively, you can submit the tax card application electronically. You will need an ID-number and electronic access to do so.

Your employer is obliged to withhold 50 % tax on your salary if you do not have a Norwegian tax card.

If you intend to stay in Norway for more than 6 months, you are obliged to report your move to Norway no later than 8 days after arriving in Norway. The move is reported through form RF-1401, which can be obtained from the Norwegian tax authorities’ website: www.skatteetaten.no

When you receive your Norwegian ID number you will need to register as an electronic user to get access to Altinn (www.Altinn.no) and My Tax/Min Skatt (www.skatteetaten.no). Altinn and My Tax are the Norwegian portals for communication with the Norwegian tax authorities. We recommend that you register as an electronic user as soon as possible.

Once you have registered as an electronic user, you can register your foreign/Norwegian bank account electronically on the Norwegian tax authorities’ website: www.skatteetaten.no

It's important to keep your Deloitte Calendar up-to-date at all times. This is used by the Deloitte team in Norway and in any other countries in which Deloitte is supporting with your compliance requirements.

The Calendar should confirm which country you're in and where you working each day.

The Calendar can be completed in the GA Portal or you can use the Global Advantage App on your phone where available.

Click here to view how to complete your GA calendar.

Keeping your Calendar up to date ensures we correctly assess your Norwegian tax residence position and can determine the taxable portion of your pay that needs to be reported in Norway. You should continue to use the Calendar until 31 December (the end of the tax year) after your assignment ends to ensure all the required information is in one place before your Norwegian tax return is completed.

It's important to retain all relevant records for the period you're working in Norway. These include:

• Travel - boarding cards, booking receipts, confirmation emails
• Overseas work - meeting agendas, itineraries, screenshots of emails sent for days spent working outside Norway
• Income and wealth - statements or certificates relating to any global income, wealth assets and debt for the Norwegian tax year/calendar year

These records may be required for accurate completion of your Norwegian tax return and will be needed if the Norwegian tax authorities decide to audit your tax return.