Introduction
Here you can find general information about:
- when liability to tax in Norway arises and ceases to apply when moving to and from Norway
- tax on unrealised gains on shares etc. on moving from Norway
- relevant regulations if you have income/deductions or captial/debt relating to abroad
and brief information about some items in the tax return.
New in 2009
Pension income from another Nordic country
If you receive a pension that is taxed in another Nordic country, the pension is also taxable in Norway. You can claim a deduction from the Norwegian tax for the tax paid abroad (credit), see item 2.2.2.