What do I
need to do?

Welcome!

Click on the moons on the right to read more about what action you need to take and when to take it.

Now and ongoing
(without Deloitte support)
From January / February
By 30 April

Here's what you should be doing now:

Attend an ID-control meeting

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.

Obtain your tax card

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.

Report your move

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

Electronic user

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.

Register your bank account

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

Retain all relevant records

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.

January/February following the income year

The tax office issues pre-filled tax returns in the beginning of April the year after the tax year. The pre-filled tax return contains information reported from employers, financial institutions etc.

The information of foreign income and wealth is normally not pre-filled. It will be your responsibility to complete any missing information or to correct any inaccurate information. You must make sure that all necessary information and documentation stating foreign incomes and wealth is collected in good time before the deadline for submission of tax return.

By 30 April

The deadline each year for submitting tax returns is 30 April in the year following the income year. It is possible to apply for an extension of the filing deadline until 31 May.

There are penalties for late filing of your tax return so it's very important you remember this date.

The tax office consecutively issues tax assessments from the time of final filing deadline of the tax return and no later than 1 December. If the amount of tax levied in the final assessment exceeds the amount already paid by way of, for instance, tax withholding or advanced tax, the excess must normally be paid within three weeks of the date on which the amount due was announced, i.e., the date of tax assessment. The payment instruction will be provided in the tax assessment or the payment card sent by the tax authorities.

Conversely, any excess tax paid is refunded. This is important that the tax authorities receive the information of your bank account details which can be used for refund of overpaid tax.