What documentation must I submit to The Norwegian Tax Administration on initial application for a tax deduction card / tax exemption card?

When you first apply for tax exemption or for a tax deduction rate of less than 15 percent, you must

  • state who pays the pension/disability benefits, and
  • enclose a Certificate of Residence.

The Certificate of Residence must be issued by the tax authorities in your country of residence and it must explicitly confirm that you are resident there for tax purposes pursuant to the tax treaty with Norway. The certificate must be an original and no more than three months old.

You must also submit other documentation where this is required. Read more in the brochure Withholding tax on pensions and disability benefits.