If you have a foreign employer, you will usually be issued a tax deduction card on the basis of information that the employer has provided in form RF-1199 «Information about contracts, contractors and employees». The tax deduction card will be sent to the address you have given your employer. A copy of the tax deduction card will also be sent to your employer.
If you work for a foreign employer on onshore assignments in Norway that the employer/client is not obliged to report to the tax authorities, you can obtain a tax deduction card by submitting form RF-1209 to the Central Office – Foreign Tax Affairs (COFTA). Check with your employer or contact COFTA if you are uncertain about whether the employer is obliged to provide the tax authorities with information about your employment relationship.
Remember to enclose a certified copy of an ID document if you do not have a Norwegian personal ID number or D number.
Standard tax deduction card tabel 7150 with tax code 1 will be issued. This taxcard will deduct 48% when there is income gained from extraordinary work or from a additional employer.
The tax deduction card will be sent directly to you, and you must hand it in to your employer yourself. Otherwise, the employer will deduct 50 per cent in tax.
The tax deduction card will be sent to the address that the Norwegian Tax Administration has registered for you. You will find your Norwegian ID number (D number/personal ID number) on the tax deduction card.