Item 1.3.0

1.3 Spouse-equivalent cohabitants - spouses

Applies to the income year 2018

Under this item, you provide information on cohabitant and recent marriage.

Does this item concern me?

This item concerns anyone who:

  • is a cohabitant and no information on any cohabitant has been entered in the tax return,
  • has become a cohabitant during the year,
  • is a cohabitant with joint children,
  • is a cohabitant and has joint debt or capital with their cohabiting partner,
  • is no longer a cohabitant.
  • got married between 1 November 2017 and 31 December 2018.

How do I enter this in my tax return?

For cohabitants:

Under this item, you enter the national identity number of your cohabitant.

If you have shared children, tick the box for "Yes" for "Shared children with cohabitant?"

If you have joint debt and/or capital, tick the box for "Yes" in "Joint debt/capital with cohabitant?"

If you are no longer cohabiting, you must delete the national identity number of your former cohabitant.

Cohabitants are generally assessed separately for income and wealth in tax class 1.

"Spouse-equivalent cohabitants" will be assessed in the same way as spouses regarding tax on income and capital. You are considered "spouse-equivalent cohabitants" when one or both of you receive a age pension from NAV or have Contractual early retirement pension (AFP), and you either have shared children or have previously been married to each other. Based on information received from NAV, we will determine if your status should be "spouse-equivalent cohabitant". If your tax return is incorrect, and you should have been registered as a spouse-equivalent cohabitant rather than a single taxpayer in tax class 1, you must send an attachment together with your tax return with your claim that you should be assessed with your cohabitant.

For spouses:

Spouses resident in Norway are taxed jointly under rules that apply to married couples.

You can still claim to be taxed as a spouse if your spouse has taken a residence in Norway during 2018, provided you are both liable to pay tax in Norway and you are staying in Norway within the same period of time.

If you got married after 31 October 2017, you will be taxed as single taxpayers for 2018 (completely separately). However, the spouse with the lowest general income may still ask for their income and wealth to be assessed jointly with their spouse provided that you established a shared home before 31 December 2016. If you wish to be taxed as spouses, you should select "Yes" in the box for "Have you got married after 31 October 2017 and wish to claim assessment with your spouse?".

If you are liable to pay tax to Norway and your spouse is resident abroad for tax purposes, you will be taxed as a single taxpayer in Norway.

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Documentation requirements

You do not need to send us any documentation concerning this, but you must be able to present it upon request.