Taxnorway - International pages

Foreign artists and athletes

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This information applies to persons who are resident abroad, when participating in events and acts as an entertainer in Norway, on Norwegian vessels or on the Norwegian Continental Shelf.

The event organizer, the person who provides the artist or hires out the venue, is required to submit the following form: RF – 1091 Information on artist(s) from event organizer / hirer out of venue. In some cases the artist will be responsible for submitting the form. The event or performance must be reported to the Central Office – Foreign Tax Affairs:
P.o. box 8031, 4068 Stavanger.

All economic compensation, earned in connection with activities as an artist in Norway is taxable here regardless of whether it is paid to the artist, representative or business organisation.