About tax valuation of other housing (secondary dwelling)

Secondary dwellings are all other residential property that cannot be characterised as a primarily dwelling or holiday home. Residential properties that the owner moves out from before the end of the income year because of the break-up of a relationship are also considered secondary dwellings. Typical examples of secondary dwellings are rental housing and commuter accommodation.

In other words: all residential properties which can be used as a year-round dwelling, but which you do not live in, are secondary dwellings. It's therefore of no significance in relation to the wealth tax rules that you use the housing concerned as your holiday home. If you use a house on the south coast of Norway as a holiday home, the property will still be considered a secondary dwelling in terms of wealth tax, rather than as a holiday property.

Some dwellings can be a primary dwelling for one owner, but not for others. For example, if children and parents jointly own an apartment but only the children live in the apartment, the child’s stake in the apartment will be calculated according to the rules for primary dwellings, while the parent’s stake must be calculated according to the rules for secondary dwellings.

The distinction between primary/secondary dwellings and holiday properties is only of significance for the valuation of wealth tax, not for any property tax if your municipality levies such a tax.

When assessing the tax value of a property, we emphasise the features of the premises, not how it's used. Generally, the land register (the state's official register of real property) will show whether the property is considered an all-year residence or a holiday home. The building type stated in the official register forms the basis for wealth assessment. When the municipality registers the building type,  it's registered according to how the building is permitted to be used.

A building registered as a holiday home in the official register is usually taxed in accordance with regulations for holiday properties. This applies even if you use the house as an year-round residence.

Generally, a building registered as a residence is assessed in accordance with regulations for residential properties, even if it's used as a holiday home.  For instance, if you use a house on the south coast of Norway as a holiday home, the house is considered a secondary dwelling when assessing wealth, and not a holiday home. If a building is approved and used as an year-round residence, but is no longer suitable for year-round residence and is used as a cabin, tax is levied as if it was a holiday property.