You must bring with you an approved identity document and other required documents. You must also deliver a correct and completed form to the tax office.
The main rule is that foreign workers who plan to stay in Norway for less than six months must have a D-number in order to obtain a tax deduction card. If you plan to stay here for six months or more you must report the move. This also applies to Norwegians who return to Norway.
ID/documentation you must bring to apply for a tax deduction card:
Nordic nationals
• A passport or an approved ID card (must contain the card holder’s photograph, citizenship and gender) or a valid driving licence, together with a transcript from the population register in the applicant's home country. The transcript must not be older then three months and must bear the stamp and signature of the local or national registration authority.
• An employment contract, a written offer of employment or documentation of a Norwegian-registered business.
EU/EEA/EFTA nationals
• A passport or an approved ID card (must contain the card holder’s photograph, citizenship and gender).
• An employment contract, a written offer of employment or documentation of a Norwegian-registered business.
Nationals from outside the EU/EEA/EFTA area
• A passport.
• An employment contract, a written offer of employment or documentation of a Norwegian-registered business.
Employers have an independent responsibility for ensuring that all their employees are entitled to work in Norway. Any questions must be addressed to the immigration authorities.
Documentation that is required when notifying a move to Norway (when you intend to stay for six months or more):
• A passport or other approved ID for Nordic or EU/EEA/EFTA nationals (must contain the card holder’s photograph, citizenship and gender).
• Documented grounds for residence, such as:
- a registration certificate for EU/EEA/EFTA nationals
- a residence permit for six months or more for nationals outside the EU/EEA/EFTA area
• Documentation of the period of residence, such as:
- an employment contract / written offer of employment for six months or more (in the case of assignments for staffing enterprises you must have a confirmation of an assignment lasting for six months or more)
- a contract for the lease/purchase of a house/apartment
When moving to Norway from another Nordic country together with children under the age of 18
If both parents have not signed the notification of the move, the parent in question must bring along:
• a declaration of consent from the parent not present (in cases of shared parental responsibility and the children have been registered as living with both parents), or
• documentation of sole parental responsibility issued by the Nordic country the parent in question and the children move from, or
• documentation of parental responsibility (shared) and sole custody of the children issued by the Nordic country the parent and the children move from, i.e. documentation stating that the children have been registered as living solely with the moving parent that shares the parental responsibility with the other parent.
All must appear in person at one of these 41 tax offices:
Tax Norway East: (Skatt øst)
Oslo, Sandvika, Lillestrøm, Gjøvik, Fredrikstad, Hamar and Tynset
Tax Norway South: (Skatt sør)
Drammen, Kristiansand, Skien, Tønsberg, Gol, Lyngdal and Arendal
Tax Norway West: (Skatt vest)
Førde, Sogndal, Bergen, Haugesund, Egersund, Stavanger, Nordfjordeid and Odda
Tax Norway Central Norway: (Skatt midt-norge)
Trondheim, Ålesund, Kristiansund, Namsos, Steinkjer, Molde and Hitra
Tax Norway North: (Skatt nord)
Kirkenes, Hammerfest, Alta, Tromsø, Harstad, Bodø, Mo i Rana, Brønnøysund, Svolvær, Vadsø, Sortland and Narvik