If you do not apply for a refund, any excess tax deducted will be refunded when you receive your tax settlement notice for 2017 in October 2018. You will then receive interest on the amount due to you.
When you apply for a refund of the deducted tax, you must provide the following information:
- your personal identity number or D-number
- who pays your pension
- the amount of tax deducted. You must enclose a copy of documents showing the pension paid and the tax deducted.
- which bank account you want the amount deposited in. You must state your account’s IBAN (International Bank Account Number) and the BIC (SWIFT address) of your foreign bank (your bank branch)
You must also enclose a certified copy of your passport (or other ID with a photo) and documentation stating that you are the account holder or that you have right of use of the account.
If you live in a country that does not use the IBAN/BIC system, you must provide sufficient information about your account and the name and address of your bank. Check with your bank what information is required.
If you are unable to provide the information listed above, you can authorise the tax office to obtain information about tax deducted and bank account information from the party that pays your pension. The tax deducted will then be paid into the same account as your pension is paid to.
Please note that you will not receive interest when the deducted tax is refunded before the tax settlement takes place.
Applications for a refund of withholding tax must be addressed to:
Tax Administration Norway
P.O. Box 6310
NO – 9293 Tromsø
Tel. from abroad +47 22 07 70 00
Tel. from Norway 800 80 000
E-mail You must go to www.skatteetaten.no/sendepost if you want to send an e-mail.
Remember to state your national identity number or D-number when you contact the Norwegian Tax Administration.
Tax return for the income year 2017
As from this year you will receive the new Norwegian tax return (skattemelding)
When you receive your Norwegian tax return in April 2018, it is important that you:
- change the amount that is pre-entered in the tax return and declare the amount that is liable to tax
- submit your tax return
The Norwegian Tax Administration may request that you submit
- a Certificate of Residence from the tax authorities in the country where you are resident explicitly confirming that you are a tax resident of that country
- any other documentation necessary to obtain tax exemption
If you do not submit your tax return for the income year 2017, a 15 per cent tax will be calculated on your pension in the tax settlement notice. In such case, you will be charged for underpaid tax.