Item 1.5.6

1.5.6 Income and wealth abroad, and tax emigration

Applies to the income year 2018

Under this item, you must provide information on your tax affairs abroad.

Does this item concern me?

You must provide information here if you have income from or wealth in another country and you believe that you're entitled to pay less tax in Norway.

You must also provide information here if you believe that your tax residence in Norway ceased during 2017. Include information about the country you consider yourself to be resident in for 2017 under a tax treaty.

You must also provide information here if you were exempt from membership of the Norwegian National Insurance Scheme in 2017 or if your membership of the Norwegian National Insurance Scheme ceased during the 2017 income year.

If you received income abroad, you must enter it under the appropriate item in the tax return (see below under "Credit deduction"). Depending on the provisions of the Tax Act and/or the tax treaty that Norway has with the country in which the income was earned, there are several possible outcomes:

  • The income may be exempted from any tax obligation in Norway, or
  • You could pay less tax in Norway (you can deduct taxes paid abroad or reduce your income tax on salary income).

You must enter wealth abroad, including real property, in the tax return (see below under "Credit deduction"). Depending on the provisions of the Tax Act and/or the tax treaty between Norway and the country concerned,

  • you may be granted a deduction for tax paid abroad, or
  • you may be granted exemption from taxation in Norway in order to avoid double taxation.

If you have debt abroad, you may be entitled to a deduction regarding your wealth. You may also be entitled to a deduction for interest on debt.

Interest on debt abroad must be entered under item 3.3.2. Interest on debt abroad

Debt abroad must be entered under item 4.8.3 Foreign debt.

How do I enter this in my tax return?

Tick the box for "Yes" if you wish to claim a credit deduction. Form RF-1147E Deduction for tax paid abroad by a person – credit deduction must be submitted together with your tax return. If you submit electronically, this form will become available when you answer "Yes" under the item.

You must then declare what is relevant to you:

Income earned abroad which isn't already pre-completed in the tax return must be entered under the following items:

The list isn't exhaustive.

Wealth abroad which isn't already pre-completed in the tax return must be entered under the following items:

The list isn't exhaustive.

Interest on debt abroad must be entered under item 3.3.2. Interest on debt abroad

Debt abroad must be entered under item 4.8.3 Foreign debt.

Tick the box for "Yes" if you wish to claim a reduction in tax on salary which you have earned during employment abroad. Form "RF-1150 Nedsetting av inntektsskatt på lønn" (Reduction in income tax on salary – in Norwegian only) must be submitted together with the tax return. If you submit electronically, this form will become available when you answer "Yes" under the item.

You must then specify the salary you have earned abroad under i item 2.1.1 Pay and payments in kind, etc. if it hasn't already been pre-completed. There is a separate sub-item for salary earned abroad.

Tick the box for "Yes" if you wish to claim cessation of tax residency under the Tax Act. You must alter the items in the tax return that are relevant to your claim. You must state the country you now reside in and the date you claim that your obligation to pay tax to Norway as a resident ceased. You can read more about the conditions concerning tax emigration here.

If you own shares and holdings, etc. in Norwegian or foreign companies at the time of emigration, you must also fill in and submit RF-1141 Gevinst og tap på aksjer og andeler mv ved utflytting" (Gains and losses on shares and units on moving from Norway – in Norwegian only) together with the tax return.

If we ask you to, you must be able to document that the conditions for tax emigration are met. You must also be able to present information concerning your income and wealth abroad.

Tick the box for “Yes” if you wish to claim that you are a tax in another country under the tax treaty between Norway and the country concerned. You must alter the items in the tax return that are relevant to your claim. You must state the country you now reside in and the date you claim that your residence changed. You can read more about changing residency under a tax treaty here.

If you own shares and holdings, etc. in Norwegian or foreign companies at the time of emigration, you must also fill in and submit RF-1141 Gevinst og tap på aksjer og andeler mv ved utflytting" (Gains and losses on shares and units on moving from Norway – in Norwegian only) together with the tax return.

If we ask you to, you must be able to document that the conditions for change of residence under a tax treaty are met. You must also be able to present information concerning your income and wealth abroad.

Tick the box for "Yes" here if you have worked for an international organisation with which Norway has entered into a tax exemption agreement for salaried employees and you're claiming such exemption. You must also state the name of the international organisation you have worked for.

If the salary has been reported by the employer under item 2.1.1, you must correct the amount in this item so that the tax exempt salary isn't included under item 2.1.1. If the salary isn't reported by the employer, you must provide information on the income in an attachment to the tax return.

For more information on salaries from international organisations, see item 3.5.

You must be able to present documentation that you're covered by the tax exemption if we ask to see it.

Tick the box for "Yes" if your membership of the Norwegian National Insurance Scheme ceased in 2018 or if you're exempt from the obligation to pay national insurance contributions in Norway.

If your membership of the Norwegian National Insurance Scheme ceased during 2018, you must state the date from which the membership ceased.

If you were exempt from membership of the National Insurance Scheme during 2018, you must state the periods during which you were exempt.

Log in to see your tax return.

Open the tax return

Documentation requirements

You must be able to document income, wealth, interest on debt and debt abroad if we ask you to.

If we ask you to, you must be able to document that you meet the conditions for emigration for tax purposes or change of residency under a tax treaty, or that you have salary income which isn't liable for tax in Norway.

If you're claiming a credit deduction, you must document tax which has been assessed and paid in the other country if we ask you to.

All amounts in the tax return must be specified in NOK. Here, you'll find the exchange rates you should use.