Personal data processed by the Tax Administration

• Identification information. For example, national identity numbers, D numbers, names, nationalities, residency status and information about foreign IDs.
• Information about business activity and business roles. For example, information that a person is registered with a function in or for an enterprise, organisation number, name of enterprise and ownership information.
• Contact information. For example, telephone numbers, e-mail and addresses.
• Geolocating information. Information about where a person is. For example, addresses, municipality numbers, postal codes, employers and school districts.
• Information about financial circumstances. For example, information about income, banks, accounts, currency exchange transactions, insurance, debt, wealth, share ownership, funds, other securities, gifts and inheritance.
• Information about relations. For example, information about family, marital status, paternity and adoption.
• Information about employment. For example, personal data, including historical information relating to employments, employers and assignments.

The information is used to identify tax-liable citizens and assess correct taxes.

• issue or change tax deduction cards and advance tax
• determine income and wealth
• produce tax returns
• check the information the taxpayer has submitted in the self-assessment (tax return) to make sure the tax basis is correct
• calculate tax
• produce tax assessments

The information can also be used for control measures and exchange of information with other countries. The Tax Administration receives and sends automatic audit statements to and from other countries regarding salary, pension, interest, dividends, royalties, etc.

Generally, the Tax Administration obtains information about you from internal registers such as the National Population Register, the Assignment and employee register and the Property Register.

Both public and private enterprises are required to report information to the Tax Administration. This information is used, in part, for pre-filling tax returns, which will help you assess the basis for tax.

We obtain information from, for example:

• The Labour and Welfare Administration (NAV)
• Your employer
• Banks
• The Directorate of Public Roads’ Regulations
• The Directorate of Immigration (UDI)

See the full list of enterprises with a reporting obligation at skatteetaten.no

• employers, including previous employers
• Statistics Norway (SSB)
• someone you have granted access to see your information. For example, auditors, accounting agencies, a guardian or lawyers.
• the police
• banks
• municipalities
• other public sector enterprises, such as NAV, UDI and the Norwegian State Educational Loan Fund (Lånekassen)
• the media

Some of your tax information will be available to others through the tax lists. You can see who has searched for your name in the tax lists. Find out more about access to the tax lists.

The National Population Register is meant to be used to carry out public tasks and public administration, research, statistics and to ensure basic societal needs.

The objective of the National Population Register is to ensure a secure, correct and efficient registration of basic personal data about each individual. The information ensures that all citizens receive information from public authorities and is an important foundation to ensure that their rights and obligations are safeguarded.

Most information registered in the National Population Register is obtained from you. In addition, we receive information from other sources.

These sources are

• Requisitioners of D number, such as Nav, the police, finance (banks etc), Brønnøysund Register Center, Helfo, etc.
• The police. For example, relating to a move to Norway, confidential addresses, D numbers, etc.
• Health services. In connection with births or deaths.
• The courts of Norway. For example, marital status, parental responsibility, deaths, etc.
• For example, regarding paternity, address information, deaths abroad, D numbers, etc.
• Religious and belief-based communities. Marriage (when you get married).
• Marriage (when you get married).
• For example, relating to a move to or from Norway, D numbers, citizenship, etc.
• BufDir (The Directorate for Children, Youth and Families). Adoption.
• The State's civil law administration. Guardianship and lasting power of attorney.
• The County Governor. Separation and divorce.
• Foreign Service Mission. About marital status and death.
• The Norwegian Mapping Authority. About residential addresses and D number.
• The Contact and reservation register (Norwegian Digitalisation Agency). About preferred language.
• The Nordic National Population Registers. When moving abroad.
• Posten (Norwegian postal service). In the case of change of address.

A lot of the information in the National Population Register is subject to a confidentiality obligation, but some information is disclosed to external parties when there’s a legal basis to do so. The external parties are:

• You
• Statistics Norway (SSB)
• The Armed Forces Personnel and Conscription Center
• Municipalities
• Brønnøysund Register Centre (Altinn)
• Health services
• The Nordic National Population Registers
• The Norwegian Mapping Authority
• The Directorate of Elections
• NAV
• Customs
• The Directorate of Immigration (UDI)
• Clearance authorities (following consent)
• Other external public or private enterprises (through Evry)
• Other private parties may also get access to non-confidential information

If you want information about how these parties process your personal data, you can contact them. Each individual party is responsible for treating your personal data in keeping with the regulations.

The Assignment and employee register (OAR) contains information about assignments given to businesses resident abroad (both non-personal and personal) and information about the employees that the contractor uses on the assignment in Norway or on the continental shelf.

This could be:

• Identification information. For example, national identity numbers, D numbers, names, nationalities, residency status, information about foreign IDs.
• Contact information. For example, telephone numbers, e-mail, addresses.
• Information about employment. For example, personal data, including historical information relating to employments, employers and assignments.

The Assignment and employee register (OAR) collects information about employment to be able to assess correct taxes for persons working in Norway. The basis for this is found in section 7-6 in the Tax Administration Act.

If you run a business and have assignments as a business, you may use the self-service solution for OAR to get access to what you yourself have reported to OAR. You can also see assignments where you have been either contractor or client. 

The information is reported by the employer. 

Statistics Norway (SSB) receives information from the Assignment and employee register) for statistical purposes. 

The Tax Administration’s register of contact information is used to find correct contact information about you.

We obtain the information from:

• The National Population Register
• The Contact and reservation register (Norwegian Digitalisation Agency)
• The Central Coordinating Register of Legal Entities (The Brønnøysund Register Centre) 

Personal data from our contact register is shared with Norwegian Customs.

The Shareholder Register processes the following types of information about you:

• Identification information. For example, your national identity number, D number, name, nationality, residency status, information about foreign ID.
• Geolocating information. Information that may show where you are, for example, address, municipality number, postal code, employer and school district.
• Contact information. For example, your telephone number, e-mail, address.
• Information about financial circumstances. For example, information about your income, banks, accounts, currency exchange transactions, insurance, debt, wealth, share ownership, funds, other securities, gifts and inheritance.

The objective of the Shareholder Register is to calculate your share values. The Register forms the basis for calculating taxable dividends, gains and losses upon realisation of shares. Processed basic data from the Shareholder Register will be included in your tax return. In addition, it gives you an overview of input values of the shares you still own. The Register is also used for control purposes, statistical purposes and for public information about shareholders.

The Shareholder Register obtains the information from the following external sources:

• The Central Coordinating Register of Legal Entities (The Brønnøysund Register Centre)
• The Norwegian Central Securities Depository (VPS)
• The National Population Register
• Companies with a submission obligation (through the Shareholder register statement).
• Banks

The Shareholder Register shares information with the following external parties:

• The limited liability company.
• Companies with a submission obligation. For example, limited liability companies represented by an approved submitter.
• Statistics Norway (SSB).
• The Norwegian Central Securities Depository (VPS) if you have established a share savings accounts (ASK).
• Central bank of Norway.
• Media: Upon request, we disclose a media summary, which is a collection of all share registers. The Share Register contains statutory information about who owns a company’s shares at any given time. This information is publicly available and the public has a right of access to information stored in a company’s Share Register. The information is disclosed pursuant to the Freedom of Information Act.
  The following personal data is included in the summary:
  
  • your name
  • your year of birth
  • and the number of shares you own in a company

The Property Register processes the following types of information about you:

• Property information and ownership information. For example, historical information about the ownership of a residential property or holiday home and primary area.
• Information about financial circumstances. For example, information about your income, banks, accounts, currency exchange transactions, insurance, debt, wealth, share ownership, funds, other securities, gifts and inheritance. 
• Identification information. For example, your national identity number, D number, name, nationality, residency status, information about foreign ID.
• Contact information. For example, your telephone number, e-mail and address.
• Information about relations. For example, information about your family, marital status, paternity and adoption.

The Property Register also contains information about taxable value for property, but the actual assessed value is shown in the tax return.

The information is used to calculate taxes, including net wealth tax. Many municipalities use our data when they issue property tax. 

The Property Register obtains information from the following external sources:

• You
• The Land Register
• The Norwegian Mapping Authority/Ambita
• Statistics Norway (SSB)
• Housing companies

Information from the Property Register is shared with:

• Statistics Norway (SSB).
• Others may request a printout of the certificate of taxable value for the property. For example, real estate agents may retrieve a certificate on behalf of the owner in connection with a sale of the property.
  • You can order a certificate.

The Currency Register processes the following types of information about you:

• Identification information. For example, your national identity number, D number, name, nationality, residency status, information about foreign ID.
• Contact information. For example, your telephone number, e-mail, address.
• Information about financial circumstances. For example, information about your income, banks, accounts, currency exchange transactions, insurance, debt, wealth, share ownership, funds, other securities, gifts and inheritance.

The objective of the Currency Register is to prevent and combat crime and to contribute to correct payment of taxes and duties by ensuring that the control and investigation agencies have access to data on foreign currency exchange transactions and physical or electronic transfers of monetary instruments into and out of Norway.

The information in the Register may also be used to ensure:

• The performance of the Central bank of Norway’s tasks under the Central Bank Act.
• The performance of the Financial Supervisory Authority of Norway’s tasks under the Financial Supervision Act.
• Monitoring of the implementation of the UN Security Council’s mandatory decisions, see Act No. 4 of 7 June 1968.

The Currency Register obtains the information from:

• Banks, financial institutions and payment institutions in Norway that have a licence or authorisation from the Financial Supervisory Authority of Norway have a reporting obligation to the Currency Register.
• Customs reports information about import and export of funds that are required to be declared.

The list shows which enterprises that have access to information registered in the register. This is stipulated in section 6 of the Foreign Exchange Register Act.

• The police
• The Tax Administration
• Norwegian Customs
• NAV (The Labour and Welfare Administration)
• The Financial Supervisory Authority of Norway
• Central Bank of Norway
• The Ministry of Foreign Affairs
• The estate administrator in a bankruptcy estate 
• Ministry of Finance 
• The Norwegian Gambling Authority
• Statistics Norway (SSB) 

The information that is registered about you in the conversation log is all your contact with us through the channels counter, telephone, eContact form, web form and e-mail. Enquiries through the Tax Administration’s Facebook page and chat on skatteetaten.no are not registered in the conversation log.

We register the following types of personal data:

• Identification information. For example, geolocating information and contact information.
• Enterprise information and information about business roles.
• Financial information. For example, tax information and duty information.
• Case information, communication information and case processing information.
• Information about the enquiry that may contain sensitive information, if you have provided such information. This may include personal data about criminal convictions and legal offences in the free text field. For example, information about fines.

The conversation log is a tool to register and process enquiries to the Tax Administration. The objective is to fulfil the Tax Administration’s duty to provide guidance.

The information is mainly provided by you or obtained from the Tax Administration’s internal systems. No external systems submit data to the conversation log.

Sometimes other private individuals or enterprises provide information about you in their enquiries to us.

We do not share any information from our conversation log to external enterprises.

Exceptions apply to enquiries by you or a prosecuting authority that has a legal basis to request access to this type of information.

Combined data from the log is used for internal analytical purposes.

In connection with archiving and case processing the following personal data is stored:

• Identification information, geolocating information and contact information.
• Case information, communication information and case processing information.

In addition, we archive received and sent documents linked to a case, which may contain all categories of personal data, including sensitive information and information about criminal offences.

Like every other public body, the Tax Administration is required to have an archive.

Much of our document processing is subject to archiving obligations under section 9 c of the Archives Act and sections 14, 15 and 19 of the Regulation on public archives. In addition to archiving, our archive system functions as our case processing system in many cases. For example, in connection with the processing of appeals.

We obtain information from the following external sources:

• You 
• Other public and private enterprises (including foreign)
• Other private individuals (for example, through tips)
• Private enterprises
• The National Population Register

We share information with the following external parties:

• The National Archives
• Public journal from our archive system is published through the service eInnsyn, but personal data are screened for public access.

The following categories of information are processed during the Tax Administration’s audits:

• Identification information
• Enterprise information
• Contact information
• Business information
• Ownership information
• Tax information
• Case information
• Case processing information

In the A-krim collaboration, the following categories of information are processed:

• Identification information
• Information about foreign ID
• Geolocating information
• Enterprise information
• Information about employment
• Vehicle information
• Income information
• Case information

The objective of the processing is to perform retrospective audits, and to process any appeals related to the audit. It’s chapter 10 of the Tax Administration Act that regulates the processing.

The objective of A-krim is audits and inspections to fight work-related crime and uncover any breaches of the applicable regulations.

• You
• Your enterprise
• Accounting information
• Third parties, for example, received tips
• Information from open sources on the Internet

Work-related crime:

• You
• Your enterprise
• Accounting information
• For example, in the A-krim collaboration:
  • The Norwegian Labour Inspection Authority
  • NAV
  • The police
  • Norwegian Customs

The Tax Administration shares information with:

• The audited enterprise
• Send your tips via NAV, the Financial Supervisory Authority of Norway or other public authorities if relevant.

A-krim

The agencies that are members of the interdisciplinary collaboration have access to information in the solution.

These agencies are:

• The Norwegian Labour Inspection Authority
• NAV
• The police
• Norwegian Customs

Only employees from the agencies with access rights to the solution may retrieve data from, for example, a specific audit.

In connection with the collection process, we process:

• Information about financial circumstances. For example, information about income, banks, accounts, currency exchange transactions, insurance, debt, wealth, share ownership, funds, other securities, gifts and inheritance. 
• Contact information. For example, telephone number, e-mail, address.
• Identification information. For example, your national identity number, D number, name, nationality, residency status, information about foreign ID.
• Case information, communication information and case processing information. For example, case title, remarks, events, journal history, titles of letters and channel for correspondence.

Sensitive personal data may occur in the cases that are processed. For example, information about your health condition, if you or others that deal with your case has provided information about it. 

The personal data is used for collecting tax and duty claims.

 

• You
• Municipalities
• Brønnøysund Register Centre (incl. the moveable property register (Løsøreregisteret))
• Integrations with external services, for example, Infotorg and the Norwegian Mapping Authority’s property register to obtain information about assets, such as property

• You 
• Statistics Norway (SSB)
• The Norwegian Building Authority (DIBK) - Current access to information about arrears on payment of VAT
• The Brønnøysund Register Centre - Current access to information about arrears on payment of VAT/tax
• Municipalities and credit information companies with license
• The special bailiff in the municipalities in connection with collection of municipal claims
• Information about existing attachment of earnings is available to other public creditors and credit information companies with license
• Norwegian Customs (information is shared with Norwegian Customs in order to offset claims)
• Foreign authorities (where tax or duties must be collected from Norwegian or foreign citizens abroad)

NAV Collection processes the following types of information about you:

• Identification information. For example, your national identity number, D number, name, nationality, residency status, information about foreign ID.
• Contact information. For example, your telephone number, e-mail, address.
• information about your financial situation, for example, information about your income, banks, accounts, currency exchange transactions, insurance, debt, wealth, share ownership, funds, other securities, gifts and inheritance. 
• Case information and communication information. For example, case title, remarks, events, journal history, titles of letters and channel for correspondence.

Sensitive personal data, for example, information about your health condition, may occur in remarks, free text fields and documents if you or others that deal with your case has provided information about it.

The objective of NAV collection’s processing of personal data is to ensure the collection of the following claims:

• maintenance payments
• advance child maintenance payment
• repayment claims, including claims from Helfo
• claims from the Guarantee Fund for Fishermen
• other claims, for example
  • claims for repayment of national insurance benefits, etc. pursuant to non-statutory law.
  • recourse claims pursuant to the Svalbard Taxation Act
  • liability claims pursuant to the Enforcement Act and compensation awarded to the Labour and Welfare administration in a court ruling
• final settlement for persons with disabilities

NAV Collection obtains information from the following external sources:

• The maintenance payer
• The maintenance recipient
• NAV
• The National Population Register
• Others that the case concerns, for example, children or guardian.

NAV Collection shares information with the following external parties:

• The maintenance payer
• Maintenance recipients
• NAV
• The Office of the Auditor General
• Foreign authorities, in cases where it’s relevant
• The Norwegian Agency for Administration and Financial Management (DFØ)
• Nets
• The Norwegian Agriculture Agency
• Guardian/agent/lawyer

The National Collection Agency processes the following types of information about you:

• Identification information. For example, your national identity number, D number, name, nationality, residency status, information about foreign ID.
• Information about financial circumstances. For example, information about your income, banks, accounts, currency exchange transactions, insurance, debt, wealth, share ownership, funds, other securities, gifts and inheritance.
• Property information and ownership information. For example, historical information about the ownership of a residential property or holiday home and primary area.
• Information about relations. For example, information about your family, marital status, paternity, adoption.

The objective of the personal data processing is to collect public and private monetary claims.

In connection with collection of public and private monetary claims, information is obtained from the following external sources:

• The client. For example, the police, the Labour Inspection Authority, the Norwegian State Educational Loan Fund, the Norwegian State Housing Bank, the Tax Administration.
• Posten (Norwegian postal service - postal address updates).
• Norwegian Customs.
• For example, the Assignment and employee register.
• The Property Register / Land Register.
• The Brønnøysund Register Centre (the moveable property register (Løsøreregisteret)).

In connection with collection of public and private monetary claims, information is shared with the following recipients/or any external recipients:

• Ordinary enforcement officer
• The Norwegian Mapping Authority
• Banks
• Employers
• Clients: Through the claimant portal the client users may check the status of collection cases related to that client, including the personal data of the debtor.
• The Brønnøysund Register Centre (the moveable property register (Løsøreregisteret))
• Someone you have granted access to see your information. For example, auditors and lawyers.
• Disclosure of information to other countries.
  • If the debtor resides abroad, SI has an agreement with a Norwegian collection agency, and also request help from other public agencies for collection purposes. The agreement with the collection agency (Visma) contains a data controller agreement.
  • Information may be shared with other countries through the International Tax Collection Office and Norwegian Customs. Only information necessary to identify the party and claim is shared.

The Tax Administration obtains the following information:

• information about you and your business. For example, your identification information, contact information, credit information and account and payment information.
• information about goods
• information about taxes, assessment and the basis for assessment
• a certificate of good conduct, if the business activity relates to alcoholic beverages and technical ethanol

The purpose of processing the information is to assess and collect correct taxes.

More information about excise duties, including the legal basis in acts and regulations. 

• We receive information from enterprises, sole proprietorships or persons that have an obligation to submit excise tax returns to the Tax Administration. We receive the information by submission of excise tax returns through the service Elsær.
• In some cases, Norwegian Customs will also report information to the Tax Administration upon assessment of taxes.

• Statistics Norway (SSB)

In addition, we share combined data with other recipients when the confidentiality rules do not preclude disclosure. This is information that is aggregated or combined with other information to create an overview of a group or a longer period and that cannot be linked to a specific person.

• Identification information. For example, national identity numbers, D numbers, names, nationalities, residency status, information about foreign IDs.
• Contact information.  For example, telephone numbers, e-mail, addresses.
• Information about business activity and business roles. For example, information that a person is registered with a function in or for an enterprise, the name of enterprise and ownership information.
• Vehicle information. For example, information about purchases, sales, ownership history of vehicles, registration numbers.
• Tax information. For example, about deductions, arrears, assessed taxes and the basis for assessment.
• Information about vehicles when a person with permanent residence in Norway has registered a lease or loan of a foreign-registered car.
• Information about the foreign-registered vehicles of foreign citizens with temporary residence in Norway:
  • information about the vehicle
  • when it’s due to leave Norway
  • family matters
  • employment relationships

The objective of processing the information is to assess correct vehicle taxes. The information may also be used in audits and may be relevant in the event of an appeal.

• The Norwegian Public Roads Administration
• The Central Coordinating Register of Legal Entities (The Brønnøysund Register Centre)
• Norwegian Customs
• The police

• The Norwegian Public Roads Administration
• The police
• The IT group Nets receives KID numbers used in the payment solution

In addition, the information is also shared for statistical purposes with: 

• The Norwegian road traffic information board (OFV), which in turn may share data with Autoretur/Rubinor AS and the Norwegian Environment Agency. The reports do not include information about persons, only the car’s registration number. 
• Statistics Norway receives an annual report of scrapped vehicles (containing the car’s registration number and date of scrapping) and information about one-off registration tax (environmental taxes).

Customs declarations contain information you have provided to Norwegian Customs.

• Information about the owner of the goods
• Information about the declarant, meaning the one who filled in the customs declaration
• Information about customs credit

In addition, we process information about imported/exported goods. A customs declaration can contain many types of tax.

We use the information from customs declarations to calculate correct taxes, and to collect the correct amount from the correct person.

In some cases, the information may be used for audit purposes.

The customs declaration includes information that you or the supplier has submitted to Norwegian Customs. Norwegian Customs reports this information and the assessed tax to the Tax Administration.

The Tax Administration also obtains information from the National Population Register and the National Collection Agency.

Information from customs declarations and movement of goods is shared with:

• Norwegian Customs, that will request information from the Tax Administration in connection with customs declarations and assessments. For example, credit status for customs credit.
• Credit rating agencies, that will receive identification information in order to obtain credit assessments of customs credit customers.
• Statistics Norway (SSB)

Otherwise, no information about individuals or specific customs declarations is disclosed by the Tax Administration to external recipients.

The VAT Register processes the following types of information about you:

• Identification information. For example, your national identity number, D number, name, nationality, residency status and information about foreign ID.
• Geolocating information. Information that may show where you are. For example, your address, municipality number, postal code, employer and school district.
• Contact information. For example, your telephone number, e-mail, address.
• Information about business activity and business roles. For example, information that a person is registered with a function in or for an enterprise, organisation number, name of enterprise and ownership information.
• Information about financial circumstances. For example, information about your income, banks, accounts, currency exchange transactions, insurance, debt, wealth, share ownership, funds, other securities, gifts and inheritance.
• Direct tax information. For example, information about tax class, arrears, deductions, withholding tax and tax treaty.
• Indirect tax information. For example, information about deductions, arrears, assessed taxes and the basis for assessment.
• Information regarding criminal charges in tax and duty cases.
• Case information and communication information. For example, case title, remarks, events, journal history, titles of letters and channel for correspondence.

The system may also contain sensitive personal information about, for example, sickness when the company has given information about this to the Tax Administration. For example, if it’s used to explain non-fulfilment of submission deadlines. 

The objective of the processing of personal information in the VAT Register is to ensure that correct value added tax is calculated and paid.

The VAT Register obtains information from the following external sources:

• You or your enterprise
• Altinn
• The National Population Register
• The Brønnøysund Register Centre (information about sole proprietorships)
• The Norwegian Courts Administration
• The prosecuting authority
• NAV
• Norwegian Customs
• DNB (DNB is currently our bank connection for payments of VAT)
• The Norwegian Agriculture Agency

The VAT Register shares information with the following external parties:

• You or your enterprise
• Altinn
• Statistics Norway (SSB)
• NAV
• The Norwegian Building Authority (DIBK)
• DNB
• The Norwegian Agriculture Agency
• Startbank (Achilles)
• The prosecuting authority
• Customs (only if claims are being offset)

We process the following types of information about you:

• Identification information. For example, your national identity number, D number, name.
• Case information and case processing information. For example, case title, notes, events, journal history, letter title, correspondence channel.
• Information about financial circumstances. For example, information about your income, banks, accounts, currency exchange transactions, insurance, debt, wealth, share ownership, funds, other securities, gifts and inheritance.
• Information about the heritage object

In addition, attachments, additional information and various information from parties to the case are stored.

Even if the inheritance tax was repealed from and including 2014, the Tax Administration needs to process historical data about inheritance. In addition, we need to process personal information in connection with inheritance tax cases from before 2014, where these are not yet finalised and where case processing is still ongoing.

We obtain information from the following external sources:

• Heirs/gift recipients and, if applicable, their representatives
• The Norwegian Courts Administration (certificate of probate)

The Tax Administration uses the information in connection with tax assessment and collection. Information is not shared with parties outside of the Tax Administration.