If you own the home which is used as a commuter home, you can claim a deduction for fixed expenses such as municipal fees, electricity, common costs if it is in a building society (interest expenses since these are reported directly), insurance and maintenance. Deduction for accommodation expenses is given according to actual costs.
If parts of the commuter home is rented out or the home is only used as a commuter home for parts of the year, you can only receive a deduction for the period where you lived in the home.
You can also receive a deduction for parking expenses related to the commuter home.
Expenses for phone and internet subscription in the commuter home are included in the government rates for food and minor expenses.
How to register this in the tax return?
You add the amount for accommodation to the all the amounts you can claim deductions for in relation to food and accommodation expenses, and register the amount in the food and accomodation fields in post 3.2.7. It is wise to add up all the expenses before you register the deductions.
||Expenses for rent 6 000 NOK x 12 months =
||72 000 NOK
||Expenses for electricity
||7 500 NOK
||Expenses for insurance
||4 000 NOK
||Expenses for maintenance
||4 000 NOK
||Expenses for rent of parking space
||12 000 NOK
||Total expenses for accommodation
||99 500 NOK
The total amount, 143 660 NOK, can in this case be registered in the food and accomodation fields in post 3.2.7 in the tax return.
You do not need to send us documentation for this, but you must be able to present documentation if we ask for it. Expenses for rent can, for example, be documented with a bank transcript/pay slip (when the total annual rent is more than 10 000 NOK)
Other deductions you may be entitled to