The item concerns everyone who has cash, postal orders, foreign currency, traveller's cheque, cash cheques, etc. in excess of the tax-free amount of NOK 3,000 as of 31 December.
Spouses and children
Spouses and children who are assessed jointly have a joint tax-free allowance of NOK 3,000. This applies even if the income is assessed separately. Spouses can split the amount freely between themselves. If spouses are assessed individually, they will each have their own tax-free allowance of NOK 3,000.
You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.