1. For businesses and organisations
  2. Run a business in Norway

Tax returns and tax assessment notices – foreign businesses

Everyone must submit a tax return. Once the Norwegian Tax Administration has processed your tax return, your company will receive a tax assessment notice.

  • Tax return for companies

    Everyone who runs a business in Norway or on the Norwegian continental shelf must submit a tax return. You must submit the tax return even if you had no revenue.
  • Tax return for self-employed persons

    Sole proprietorships, including both Norwegian sole proprietorships and Norwegian-registered foreign enterprises (NUF), must submit the tax return.
  • Tax liability

    Ordinary tax liability in Norway means that you must pay tax in Norway on all wealth and income both in Norway and abroad.
  • Accounting, bookkeeping and audit obligations

    Foreign companies and other businesses operating in Norway or on the Norwegian continental shelf are subject to an accounting obligation.
  • Deductions - foreign self-employed persons

    Here you can find the commonly used deductions that you and your sole proprietorship may be entitled to.
  • Tax return – partners in businesses assessed as a partnership (SDF)

    Foreign partners are taxed if the enterprise has a permanent establishment in Norway.
  • Hiring-out of labour

    Most companies and businesses that provide labour for others in Norway are liable for tax in Norway on their income.
  • Permanent establishment

    Most companies and self-employed persons operating in Norway are liable to pay tax in Norway.
  • Enforcement fines

    If you are obliged to submit the tax return for self-employed persons, an enforcement fine may be imposed on you if you fail to submit a return.
  • Transfer Pricing

    Foreign companies and other businesses are subject to certain obligations regarding the submission of statements and reports concerning transactions and outstanding accounts between associated companies.
  • Tax assessment notice

    Tax assessment notices contain information on the basis for the calculation and assessed/paid advance tax.
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