2.8.5 Income from real property abroad (RF-1189E)

Item 2.8.5 Applies to the tax year 2016

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Under this item, you must enter the calculated profit on letting from form "RF-1189E Letting etc. of real property", in addition to profit from letting of holiday homes which you also use, and share of profit from letting distributed from spouse.

Does this item concern me?

Income from real property abroad is in principle liable to tax. If you have let property abroad, the taxable income must be entered here.

Letting of a holiday home which I also use

85 percent of income in excess of NOK 10,000 on the letting of a holiday home abroad which you also use must be entered under item 2.8.5.

Letting to family members

If you let to family members and they pay the running expenses, you will not need to complete form RF-1189E or this item. If the person who lives there does not pay anything, it is considered to constitute the benefit of free housing and they must pay tax on that.

Is there a tax treaty between Norway and the country where the property is situated?

If the country in which the property is situated has a tax treaty with Norway which states that the allocation method must be used, the income will not be taxed in Norway. Click here to find out which countries this applies to.

If the country in which the property is situated has a tax treaty with Norway which states that the credit method must be used, the income may be taxed in both countries.

If the rental income is taxed in both Norway and the country in which the property is situated, you can claim a deduction from your Norwegian tax for the tax you have paid abroad (credit deduction). You must document the tax that you have paid, submit form "RF-1147E Deduction for tax paid abroad by a person (credit)" and select "Yes" under item 1.5.6 for credit deduction. You cannot claim a deduction from your Norwegian tax for foreign property tax.

How do I enter this in my tax return?

You must submit the income abroad in item 2.8.5 and information about the country in which the property is located. Under this item, you must enter the amount from under the heading "Net income" at the bottom of form RF-1189E. When you submit electronically, the amount under item 2.8.5 will be automatically transferred from form RF-1189E.

Letting of holiday home which I also use

You enter 85 percent of the total income from letting which exceeds NOK 10 000.

Distribution between spouses

If the income is distributed between spouses, only one of the spouses must fill in form RF-1189E and state the other spouse's share under item 2.11 in form RF-1189E.

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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.

If you are claiming a credit deduction, you must document the tax you have paid abroad.

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