How to deduct the right tax - step by step

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Who may obtain tax deduction card data

You are only permitted to obtain electronic tax deduction cards for persons you are going to make taxable payments to.

The processing of personal data shown on the electronic tax deduction card is regulated by the Norwegian Personal Data Act; see Sections 8 and 11 of the Act. Conditions for processing personal data are set out in Section 8. Requirements for processing personal data are set out in Section 11.

Obtaining tax deduction cards is therefore contingent on the data being processed in compliance with the Personal Data Act. This means, among other things, that if a tax deduction card has been obtained but it is not relevant to make a taxable payment, the data must be deleted; see Section 11, item e; with reference to Section 28.

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