1.5.6 Income and wealth abroad, and tax emigration

Item 1.5.6 Applies to the tax year 2016

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Under this item, you must provide information on your tax affairs abroad.

Does this item concern me?

The item applies to people with income from or wealth in another country who believe they are entitled to a reduction in their Norwegian tax. The item also applies to people who believe that their tax residence in Norway or their membership of the Norwegian National Insurance scheme ceased during the 2016 income year.

I received income earned abroad

 

If you received income abroad, you must enter it under the appropriate item in the tax return (see below under ‘Credit deduction’). Depending on the provisions of the Tax Act and/or the tax treaty that Norway has with the country in which the income was earned, 

• the income may be exempt from taxation in Norway, or
• a reduction may be given from Norwegian tax (deduction for tax paid abroad or reduction in income tax).

I had wealth abroad as of 31 December

 

If you have wealth, including real property, abroad, this must be entered in the tax return (see below under ‘Credit deduction’). Depending on the provisions of the Tax Act and/or the tax treaty that Norway has established with the country concerned,

• a deduction may be given for tax paid abroad, or
• an exemption from taxation in Norway may be granted in order to avoid double taxation.

I had debt abroad as of 31 December

 

If you have debt abroad, you may be entitled to a deduction from your wealth. You may also be entitled to a deduction for interest on debt.

Interest on debt abroad must be entered under item 3.3.2.Interest on debt – abroad

Debt abroad must be entered under item 4.8.3 Foreign debt

How do I enter this in my tax return?

Are you claiming an allowance for tax paid abroad (credit deduction)?

 

Insert a cross for “Yes” if you wish to claim a credit deduction. Submit form RF-1147E Deduction for tax paid abroad by a person – credit deduction together with your tax return. If you submit electronically, this form will become available when you answer "Yes" under the item.

You must then declare what is relevant to you:

Income earned abroad which is not already pre-completed in the tax return must be entered under the following items:

The list is not exhaustive.

Wealth abroad which is not already pre-completed in the tax return must be entered under the following items:

The list is not exhaustive.

Interest on debt abroad must be entered under item 3.3.2.Interest on debt – abroad

Debt abroad must be entered under item 4.8.3 Foreign debt

Are you claiming a reduction in tax on salary earned through employment abroad?

 

Insert a cross for “Yes” if you wish to claim a reduction in tax on salary which you have earned during employment abroad. You must submit form "RF-1150 Nedsetting av inntektsskatt på lønn” (Reduction in income tax on salary - available in Norwegian only) together with the tax return. If you submit electronically, this form will become available when you answer "Yes" under the item.

You must then specify the salary you have earned abroad under item 2.1.1 Pay and payments in kind, etc. if it has not already been pre-completed.

Are you claiming that your tax liability as a resident has ceased (emigration)?

Insert a cross for “Yes” if you wish to claim cessation of tax residence under the Tax Act for 2016. You must alter the items in the tax return which you believe are of relevance to your claim yourself. Under item 5.0, you must state the country you have moved to and the date from which you are claiming that the obligation to pay tax to Norway as a resident ceased. You can read more about the conditions concerning tax emigration here.

If you own shares and holdings, etc. in Norwegian or foreign companies at the time of emigration, you must also fill in and submit "RF-1141 Gevinst og tap på aksjer og andeler mv ved utflytting" (Gains and losses on shares and units on moving from Norway – in Norwegian only) together with the tax return.

If we ask you to, you must be able to document that the conditions for tax emigration are met. You must also be able to present information concerning your income and wealth abroad.

Are you claiming residence under a tax treaty in another country?

 

Insert a cross for “Yes” if you wish to claim that you are resident for tax purposes in another country under the tax treaty that Norway has established with the country concerned. You must alter the items in the tax return which you believe are of relevance to your claim yourself. Under item 5.0, you must state the country you have moved to and the date from which you are claiming that the residence changed. You can read more about change of residence under a tax treaty here.

If you own shares and holdings, etc. in Norwegian or foreign companies at the time of emigration, you must also fill in and submit "RF-1141 Gevinst og tap på aksjer og andeler mv ved utflytting" (Gains and losses on shares and units on moving from Norway – in Norwegian only) together with the tax return.

If we ask you to, you must be able to document that the conditions for change of residence under a tax treaty are met. You must also be able to present information concerning your income and wealth abroad.

Have you received salary from an international organisation or Malaysia for which you are claiming exemption from taxation in Norway?

 

Insert a cross for “Yes” if you received salary from an international organisation and the salary is not taxable in Norway. If the salary has been reported by the employer under item 2.1.1, you must correct the amount in this item so that the salary from the international organisation which is not taxable in Norway is not included under item 2.1.1. If the salary is not reported by the employer, you must provide information on the income under item 5.0.

For more information on salaries from international organisations, see item 3.5 here.

If we ask you to, you must be able to document that the salary is not taxable in Norway.

Insert a cross for “Yes” if you received salary from employment in Malaysia and the salary is not taxable in Norway under the tax treaty with Malaysia. If the salary is reported by the employer under item 2.1.1, you must correct the amount in this item so that the salary that you earned in Malaysia is not included under item 2.1.1. If the salary is not reported by the employer, you must provide information on the income under item 5.0.

If we ask you to, you must be able to document that the salary is not taxable in Norway.

Have you ceased to be a member of the Norwegian National Insurance scheme?

 

Insert a cross for “Yes” if your membership of the Norwegian National Insurance scheme ceased in 2016. 

Log in and fill in the item.

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Documentation requirements

You must be able to document income, wealth, interest on debt and debt abroad if we ask you to.

If we ask you to, you must be able to document that you meet the conditions for emigration for tax purposes or change of residence under a tax treaty, or that you have salary income which is not liable for tax in Norway.

If you are claiming a credit deduction, you must document tax which has been assessed and paid in the other country.

All amounts in the tax return must be specified in NOK. Here, you will find more information on the exchange rates which you should use.

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