Foreign nationals must appear in person at one of the selected tax offices and present proof of their identity before a tax deduction card can be issued.
- Foreign nationals must present a valid passport or other identity document approved for use as a travel document within the EU. In addition, one must present a valid employment contract or a written job offer.
- For Nordic nationals it is sufficient to present a valid driving licence and a transcript that is no more than three months old from the population register of the state in question.
Tax deduction cards contain no information about work permit status and do not constitute proof of a right to work or stay in Norway. 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 (Directorate of Immigration).