Before a decedent estate or a bankruptcy estate can be wound up, the estate administrator, self-administering heirs or will executor must submit a tax return and request advance tax assessment of the estate.
A surviving spouse/spouse-equivalent cohabiting partner or sole heir who has taken over the estate of the deceased undivided must not request advance tax assessment. Advance tax assessment is also not carried out in the case of division between spouses in the event of separation or divorce.
If you are not requesting advance tax assessment of the estate, you should not use form RF-1040.
In such cases, you should use the tax return for wage earners and pensioners or the tax return for self-employed persons. The tax return of the deceased/decedent estate for the income year concerned must be distributed to the heirs or estate administrator. See the documentation requirements for distribution of the tax return. Tax returns for bankruptcy estates are submitted by the estate administrator.
Foreign workers leaving Norway
Foreign workers with limited tax liability in Norway for salary only may request advance tax assessment when they leave Norway by submitting form RF-1038 Tax return for advance tax assessment of foreign workers.