Taxnorway - International pages

Joint and several liability

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The contractor and the client(s) have a joint and several responsibility.

When personnel are hired out to work in Norway,  the client(s) and the contractor are jointly and severally liable for the employers' obligations under the Tax Payment Act. The joint and several liability means that the Tax Authorities can hold both client(s) and contractor responsible  for all tax collection claims.

The joint and several liability applies also to sole proprietorships when the enterprise is active in the hiring out of workforce/ labor.

Exemption from joint and several liability 

The parties can agree amongst themselves that the employer's obligations shall be carried out by one of the parties. Such an agreement has to be approved by the Tax Collection Office.

The client and main client are both exempted from liability if an exemption has been granted.  A main client does not have to apply himself.

How to apply for an exemption 

Foreign companies that report to the International Tax Collection Office - 2312

Complete the form Application for exemption from joint and several liability and send it by mail to: Skatteoppkrever utland, Postboks 8103, N-4068 Stavanger, Norway. E-mail:

Norwegian companies/ contractors must send applications to the contractor's tax collection office.

Work in Norway