Completing the tax return - foreign self-employed persons
Below you'll find information on how to complete your tax return and assess your tax basis.
If you're the owner of an independent business (sole proprietorship), you'll be personally liable for the obligations that the business takes on and also for paying your enterprise's tax.
By submitting the tax return, you assess the actual basis for your income and wealth tax. This is called “self-assessment”.
Even if you work for the enterprise, withdrawals and money transfers to yourself will not be considered salary. Payments made to the owner must not be recognised as salary expenses in the enterprise’s accounts.
If you're married and your spouse works for the enterprise, payments made to the spouse must also not be deducted as salary expenses in the enterprise’s accounts. Instead, the enterprise’s surplus/deficit can be allocated between you and your spouse according to an overall assessment of your spouse’s work input and your own work input. If you do not allocate the surplus/deficit, the entire income will be attributed to the owner. This rule does not apply to cohabiting partners.
The tax authorities perform the tax calculation directly on the self-assessed basis, unless they decide to amend the tax basis due to
- a discretionary assessment because the mandatory tax return has not been submitted
- changes to items in the tax return, or
- checks that reveal deficiencies in the self-assessment
You'll receive information concerning the tax calculation in your tax assessment.
The tax return must contain all information concerning your wealth and income, deduction items and other information of importance to assessment of the tax basis.
The information in your tax return also depends on your tax liability in Norway. More information about tax liability
When your tax liability in Norway is limited by provisions in a tax treaty between Norway and another country, you'll only be liable for tax on income that is linked to Norway.
When you're resident for tax purposes in Norway, you'll be liable for tax on all your income and wealth, regardless of whether it was earned or held in Norway or abroad.
You'll receive a pre-filled tax return with information that the Norwegian Tax Administration has received from employers, banks, insurance companies, etc.
This is what you have to do
- You must check that the pre-filled information is complete and correct.
- You must enter any income and wealth that is absent from the pre-filled tax return
How to correct/change a pre-filled tax return
- You must enter deduction and debt amounts that are new or have changed with a minus prefix.
- You must enter income and wealth amounts that are either new or have changed without a prefix.
- If you’re correcting a pre-filled amount, you must enter income and deduction amounts in the first correction column, and wealth and debt amounts in the second.
- If you’re entering income and wealth for which there is no separate item in the pre-filled tax, enter the amounts in the field entitled “Enter amounts that are not pre-filled here”.
The amount must be specified in whole Norwegian kroner.
Mandatory items you must complete
- Item 1.5.5. Additional information concerning persons from abroad. Under this item, you must provide additional information about yourself and your stay in Norway.
- 1.6.2 Positive calculated personal income – other business. Under this item, you must enter calculated personal income, regardless of whether it has been declared through simplified reporting or using form "RF-1224E Personal income from sole proprietorship", "RF-1219 Gevinst- og tapskonto" (Profit and loss account – in Norwegian only) or "RF-1084 Avskrivning" (Depreciation – in Norwegian only).
- 2.7.6 Income from other business. Under this item, you must enter calculated business income, specified through simplified reporting or the business tax return, or transferred from form "RF-1175 Income Statement 1" or "RF-1167 Income Statement 2".
Other income items that may be relevant:
- Item 2.8.5 Income from real property abroad. Income from real property abroad is in principle liable to tax in Norway and must be declared in the tax return. The tax liability may be limited by a tax treaty between Norway and the country in which the property is situated.
- 3.1 Capital income and other income. The items under "3.1 Capital income and other income" concern income items such as interest income on bank deposits, yields from endowment insurance and securities funds, share dividends and taxable gains made on the sale of shares and holdings in securities funds.
- Shares and units in funds If you're not liable to tax as a resident of Norway, dividends/gains made on the sale of Norwegian and foreign shares and holdings in funds must not be entered in the tax return. You must delete any pre-filled amounts that are shown in items 3.1.5, 3.1.6, 3.1.8, 3.1.9 and 3.1.10.
If you're liable to tax as a resident of Norway, dividends/gains made on the sale of Norwegian and foreign shares and holdings in funds will be taxable in Norway.
If you only have business income, you're not entitled to the minimum standard deduction.
You may be entitled to the following:
- Commuter allowance for added expenses for commuting to a home abroad.
- Other deductions.
Relevant items concerning wealth and debt:
- 1.1 Deposits in Norwegian banks. If you're liable to tax as a resident of Norway, deposits in Norwegian banks will be taxable.
- Item 1.4/4.1.5/4.1.7/4.1.8Shares and holdings in funds. If you're liable to tax as a resident of Norway, wealth in the form of shares and holdings in funds will be taxable.
- Item 4.1.9Deposits in foreign banks. If you're liable to tax as a resident of Norway, deposits in foreign banks will be taxable. You must enter deposits in foreign banks here. Deposits must be declared in “Deposits in foreign banks” (RF-1231), which must be submitted with the tax return.
- Item 4.3.2 Real property in Norway. You must enter the tax value of your residential property in Norway under this item. Holiday property in Norway must be entered under item 4.3.3, and other real property in Norway under item 4.3.5.
- Item 4.6.1 Real property abroad. If you're liable to tax as a resident of Norway, you enter taxable income from real property abroad here.
- Item 4.6.2 Other taxable capital abroad. If you're liable to tax as a resident of Norway, you must enter all capital abroad other than foreign bank deposits and real property under this item when the capital is taxable in Norway:
Foreign shares and other securities
• -Holdings in foreign equity funds
• Shares in foreign bond/money market funds
• Outstanding claims against foreign debtors
• Holdings in foreign companies that is not business income
• The value of endowment insurance in foreign companies
• Other wealth abroad
You'll find an overview of all the items in the tax return at skatteetaten.no/finditem.