1.3 Spouse-equivalent cohabitants - spouses

Item 1.3 Applies to the tax year 2016

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Under this item, you provide information on any cohabitant, recent marriage and provision for a spouse abroad.

Does this item concern me?

This item concerns anyone who:

  • is a cohabitant and no information on any cohabitant has been entered in the tax return,
  • has become a cohabitant during the year,
  • is a cohabitant with joint children,
  • is a cohabitant and has joint debt or capital with their cohabiting partner,
  • is no longer a cohabitant.
  • got married between 1 November 2015 and 31 December 2016.
  • is liable to pay tax to Norway as a resident or has limited tax liability to Norway through temporary employment in the country and has a spouse resident abroad which he or she provides for.

How do I enter this in my tax return?

For cohabitants:

Under this item, you must enter the national ID number of your cohabiting partner.

If you have joint children, select "Yes" in the "Joint children with cohabitant?" field.

If you have joint debt and/or wealth, select "Yes" in the "Joint wealth/debt with cohabitant?" field.

If you are no longer cohabiting, delete the national ID number of your former cohabiting partner.

Cohabitants are generally taxed separately under class 1.

For cohabitants who are "Spouse-equivalent cohabitants" in accordance with the applicable tax rules, tax on income and wealth will be assessed in the same way as for spouses. You will be considered "spouse-equivalent cohabitants" if one or both of you receive a pension from NAV and you either have joint children or have previously been married to each other. Treatment as a "spouse-equivalent cohabitant" will be pre-completed in accordance with information received from NAV. If your tax return is incorrect and you should have been registered as a spouse-equivalent cohabitant (rather than as a single taxpayer under class 1), select "Yes" in the box for "Are you claiming class 2 for provision of a spouse abroad or a spouse-equivalent cohabitant?".

For spouses:

Spouses resident in Norway are taxed jointly under rules that apply to married couples. You do not need to claim class 2 for providing for a spouse in Norway. The Norwegian Tax Administration will choose the assessment method for income tax that produces the lowest tax overall. Spouses who are taxed under class 2 are taxed jointly for the combined income of both spouses. Spouses who are taxed separately will be taxed separately under class 1E in connection with the calculation of tax on their income. The spouses' wealth will always be taxed jointly.

If you got married after 31 October 2015, you will be taxed as single taxpayers for 2016 (completely separately). However, the spouse with the lowest general income may still ask for their income and wealth to be assessed jointly with their spouse provided that you established a shared home before 31 December 2016. If you wish to be taxed as spouses, you should select "Yes" in the box for "Have you got married since 1 November and wish to claim assessment with your spouse?".

Providing for a spouse abroad If you are liable to pay tax to Norway and your spouse is resident abroad for tax purposes, you will be taxed as a single taxpayer in Norway. If your spouse abroad had a low income during 2016 and you provided for them, you can request that your income be taxed under class 2, which will give you a higher deduction when your income tax is calculated. You will be considered to be providing for your spouse abroad if they had an income not exceeding half of the average National Insurance basic amount, NOK 45,870 for 2016. You must be able to document your family relationship through a marriage certificate or joint residential address abroad, and the spouse's income circumstances. If you believe you are providing for your spouse abroad, you should select "Yes" in the box for "Are you claiming class 2 for provision of a spouse abroad or a spouse-equivalent cohabitant?"

You cannot request tax assessment under class 2 if you provide for a cohabitant who is resident abroad.

 

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Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

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