Artist resident in another EEA State

In income years when an artist resident in another EEA State cannot be considered as being resident in Norway for tax purposes, the artist will still be able to request tax assessment under the provisions of the Tax Act concerning limited tax liability under Section 2-3 of the Tax Act. This request may be made by the artist after the end of the income year.

In such cases, tax deducted pursuant to the Foreign Artists Tax Act will be converted to advance tax or payroll withholding tax depending on whether the artist is a business or employee.

More information concerning reporting obligation, tax obligation, tax basis and forms can be obtained from:

Sentralskattekontoret for utenlandssaker (Central Office - Foreign Tax Affairs) Postboks 8031,

N-4068 Stavanger

Tel. +47 51 96 96 00 


More information concerning the payment of taxes and the issuing of certificates verifying the payment of tax can be obtained from: Skatteoppkrever utland (International Tax Collector)