Foreign workers who have previously been given a tax deduction card and a D-number by the Central Office - Foreign Tax Affairs (SFU) after submitting form RF-1199 "Information on contract, contractor and employees", must from 1 April 2014 report to their local tax office (ID office) for an identity check. An overview of the Tax Administration's 42 ID offices can be found at skatteetaten.no/idoffices.
The obligations of clients/contractors as regards reporting to SFU are unchanged. Workers who do not attend an identity check will not receive a tax deduction card.The employer will then be required to deduct 50% tax.
Workers must bring the following documents with them to their ID check:
- Valid passport or national ID card approved as a travel document in the Schengen Area. The ID card must have a photograph and state the nationality and gender. For Nordic citizens, a valid driving licence together with an extract from the national registry of the worker's home country will also be accepted. The extract must be no more than three months old and it must be signed and stamped.
- Form RF-1209 "Application for tax deduction card for foreign citizens". This form can be printed out from taxnorway.no.
- Employment contract or written confirmation of work assignments in Norway.
- Persons from countries outside the EU/EEA area must also document that they have a residence permit giving entitlement to work in Norway.
Exemptions from the obligation to attend
- Foreign persons who only work on the Norwegian continental shelf
- Seafarers on a NIS/NOR vessel who are resident abroad for tax purposes
- People with a D-number who have reported for an ID check during the past two years.
- Persons who are in a situation where it would be very difficult for them to report to the tax office and identify themselves. In order to be granted an exemption, these persons must submit a written application with a confirmed copy of their passport/valid ID document, a copy of their employment contract stating the duration and nature of their stay, completed form RF-1209 - "Application for tax deduction card for foreign citizens" and the reason why it would be very difficult for them to report for an ID check.
The application should be sent to SFU: Central Office - Foreign Tax Affairs, P O Box 8031, N-4068 Stavanger. For more information, see taxnorway.no. If you have any questions, please contact + 47 51 96 96 00.