Tax deduction cards
All employees who are working temporarily in Norway employed by a foreign employer, or employees who work on the Norwegian continental shelf and are resident abroad, must have a tax deduction card from COFTA.
Employees that work onshore are obligated to attend an ID validation at a tax office in order to receive a tax deduction card. Offshore workers resident abroad are exempted from attending an ID validation.
For more information about ID validation, and how to receive a tax deduction card and a Norwegian identity number, visit www.taxnorway.no
Tax return for income and wealth tax
Employees who are working temporarily in Norway employed by a foreign employer must submit a tax return for income and wealth tax to COFTA regardless of whether or not they are liable to tax in Norway.
RF-1030 «Tax Return » is pre-completed and sent to the employee in April in the year following the income year. If the pre-completed information is incorrect, the employee must submit a tax return with corrections before 30 April. It is also important to note that foreign employees needs to provide additional information about themselves and their stay in Norway under 1.5.5 on RF-1030.
Employees that do not receive a pre-completed tax return must complete and submit form RF-1281«Tax Return for individuals who have not received a pre-completed tax return » before 30 April in the year following the income year. This form must be downloaded from www.taxnorway.no and sent by post as it cannot be submitted electronically.
Tax settlement notice
The tax settlement notice is an overview of the amounts on which the tax assessment is based. It shows whether the withholding tax paid is more or less than the tax that has been assessed. If too little tax has been deducted, you must pay the remainder as underpaid tax. If too much tax has been deducted, you will receive a refund.
The tax settlement is sent no later than 1 December in the year following the income year and is available at www.altinn.no
Remember to notify the Norwegian Tax Authorities about any change of address so that the tax return and tax assessment notice are sent to the correct address.
Become an electronic user and communicate electronically. For more information visit www.skatteetaten.no – use our electronic services.