If you are resident abroad and work on the Norwegian continental shelf for a Norwegian employer, you must submit form RF-1209 «Application for tax deduction card for foreign citizens and others» to the Central Office – Foreign Tax Affairs (COFTA) in order to obtain a tax deduction card.
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.
If you need to change your tax deduction card, you can use form RF-1102 «Application for new or changed tax card/advance tax 2011» or form RF-1209 «Application for tax deduction card for foreign citizens and others».
If you wish to change your tax deduction card to tax class 2, your spouse must not earn more than NOK 39,608 a year. In order for your application for tax class 2 to be approved, you must enclose documentation of your spouse's income/pension when you submit your income statement (tax return).