Item 1.5.5

1.5.5 Additional information for foreign employees and self-employed persons

Applies to the income year 2018

Under this item, you must provide information about yourself and your stay in Norway.

Does this item concern me?

This item concerns everyone who is a foreign employee and/or foreign self-employed person.

How do I enter this in my tax return?

When you submit your tax return and tick the box for "Yes" under item 1.5.5, you must fill in the following information:

  • A) Personal data
  • B) Stays in Norway. State the number of days you have stayed in Norway and/or on the Norwegian continental shelf.
  • C) Salary and allowances received. Tick this box if your salary includes both work periods and compensation time/free periods. If your employer has paid national insurance contributions or premiums for you in your home country, the whole amount must be added to your income in item 2.1.1. If you have income from work in Norway or on the Norwegian continental shelf that you believe is not liable for tax in Norway, you must enter the amount in NOK here.
  • D) Obligation to pay national insurance contributions. Tick this box if the income is earned on board a foreign registered ship operating on the Norwegian continental shelf. You can find more information regarding national insurance contributions on nav.no
  • E) Bank account number for a refund of overpaid tax. State your IBAN number and BIC code. IBAN is an acronym for International Bank Account Number and replaces bank account numbers within the EU/EEA. The IBAN number should be written consecutively without space, slash, dash, dot, etc.

BIC is an acronym for Bank Identifier Code. It consists of either 8 or 11 characters.

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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.