Are you separating or divorcing?
You must be separated for one year before you can divorce. There are many financial and practical matters to consider.
You must apply for a licence to separate and divorce. The County Governor in the county where you last lived together grants this licence. The first step is to apply for separation. While you're separated, you're still legally married. Neither part can remarry while separated. After one year, one or both parties can apply for a licence to divorce.
You must do the following:
- Amend your tax deduction card every time there are major changes to your debt, house value or other assets and wealth.
- Notify us of your move if your address changes.
- Notify a change of address for children under 18.
- Apply for a licence to separate or divorce with the County Governor in your county of residence.
If you get back together, you must send a written notification to the Norwegian Tax Administration.
Financial and practical concerns
Whether you chose to come to an agreement while separated or when divorcing is up to you. Arrangements you make during your separation are valid even when you're divorced, unless you agree otherwise.
If you're co-owners of your home, your taxes on debt, wealth and property will be affected if you
- sell the residence
- buy a new residence
- take over the joint residence
- no longer pay the mortgage on the residence
Make sure you amend your tax deduction card. If your tax deduction card is up to date, you can avoid underpaying tax. Remember to check the following on your tax deduction card:
- the taxation value of your primary residence
- debt and interest on debt
- bank deposits and interest on bank deposits
Remember to do this for all your properties, for instance your cabin.
If you move, remember to notify us.
Spouses are free to divide their assets, wealth and debt between themselves in their tax return, as long as both spouses remember to do so. This applies as long as you're married or separated, but not after you're divorced.
When you get divorced, you must agree on who gets what. Usually, this affects wealth and debt for both parties. Remember to update your tax deduction card once you've reached an agreement.
Moving with shared children
Whom will the child/children live with? Parents who break up must agree on where the children will live permanently. Even if the children have a so-called divided residence, they must be registered with one address in the Norwegian National Registry. Remember to notify a change of address for children under 18.
Access and contact arrangement
At regjeringen.no, you can read more about agreements for permanent residence and visiting arrangements.
Parents must support their children even though they do not live together, so you must pay child support even if your child does not live with you. Read more about the relevant rules and regulations at NAV.no.If you receive child support, you do not have to pay tax on the payment, nor can the payer deduct the payment on their taxes.
When you transport children to or from school and/or day care, this is part of your travel to work. If your commute increases, you could claim a higher deduction for travels to and from work. You must state this information in your tax return.
Single providers are no longer in tax class 2. Instead, if you receive the extended child benefit from NAV, you get a tax deduction
Changing parental responsibility
You can change the parental responsibility by completing and submitting the Declaration for co-habitants and parental responsibility (samboererklæring/avtale om foreldreansvar) – in Norwegian only. Read more about parental responsibility.
If you have joint income, for instance income from self-employment (such as a sole proprietorship or a private limited company (AS)) or income from letting, it's a good idea to make an agreement on how to divide this income.
Remember to amend your tax deduction card if making the change results in more or less income for you.