DEADLINES FOR THE ANNUAL RETURN
Information for entrepreneurs in Norway
- At the end of March, the office sends taxpayers a Skattemelding (preliminary annual return for the previous year). This contains all the information that the office knows about the taxpayer, e.g. interest on loans in Norway, etc.
- The office does not know the income from the company, so all entrepreneurs in Norway must submit an annual return by 31 May. Those who are self-employed are required to complete the Skattemelding form on Altinn.no and include the necessary attachments about the company.
- Between June and October, the office sends the taxpayer a final tax calculation (Skatteoppgjør), which lists the amount either to be paid or to be refunded.
Information on Aksjeselskap (AS) companies in Norway
[Infographics] [THREE STEPS TO SUBMIT ANNUAL REPORT AND STATEMENTS FOR THE PREVIOUS TAX YEAR
Aksjonærregisteroppgaven until 31 January,
Skattemelding for aksjeselskap until 31 May,
Årsregnskap by 30 June.]
Information for employees
- At the end of March, the office sends out the Skattemelding (preliminary annual return for the previous year) to taxpayers. Most people receive this printout electronically via Altinn.no. This contains all the information that the office knows about the taxpayer, e.g. income from work, interest on loans in Norway, etc. Once you have received the preliminary return (Skattemelding) from the office, you should check that the information it contains corresponds to the facts.
- By 30 April, these persons should submit an annual return using the form sent out by the office. If the return is not submitted, the Tax and Customs Administration will take the values sent to it in the preliminary Skattemelding and calculate the tax on the basis of these values. If you wish to make use of any tax allowances, you must submit your own tax return by the end of April, supplementing the Skattemelding sent out by the Tax Office.
- Between June and October, the Tax Office sends you a final tax calculation (Skatteoppgjør), which lists the amount you have to pay or claim back.
WHAT DOCUMENTS ARE NEEDED FOR THE ANNUAL RETURN??
It is a good idea to start completing the documents a few weeks before submitting your annual return. It can take several weeks for certain certificates to be issued or translated.
[Infographic] [BASIC DOCUMENTS NEEDED FOR ANNUAL ACCOUNTING ARE:
Sammenstilling, i.e. a statement of annual wages and advance income tax paid. The employer should provide the employee with a Lønnslipp document each month, which confirms the salary and tax. In addition, in January, he is obliged to send a list of payments and taxes withheld for the past year, which is the Sammenstilling.
Årsoppgave (account balance information sent by the bank).
Skattemelding, or pre-settlement return (sent by the Norwegian office)].
In the Pendler’s annual tax return, travel expenses (e.g. airline tickets), housing rental costs, among others, can be deducted. In addition, with all parents whose children receive care, the costs of kindergarten can be deducted. In the return, it is worthwhile for borrowers (who have a loan abroad) to include interest on the loan taken out. The interest on the loan in Norway will already be visible on the Skattemelding, as the authority has received information about the amount from the banks.
Persons wishing to benefit from individual tax deductions in Norway should produce the documents that will form the basis for the deductions:
- airline, bus or boat tickets- if the Pendler wants to deduct the cost of travelling to the family,
- electricity bills – transfer confirmation / bank statement – if the Pendler wants to deduct this expense,
- rent bills – transfer receipt / bank statement and rental agreement – if Pendler wants to deduct this expense.
TYPES OF TAX RELIEF
[Infographics] [TYPES OF TAX RETURN IN NORWAY
PENDLER
I have a joint residence in Poland with my family and I visit them at least once a year,
with my family I live in Norway or I am single, but I have a house/apartment in Poland and I have visited them at least 4 times a year.
10% ALLOWANCE (STANDARDFRADAG)
I have been working as an employee in Norway for no more than 2 years
In 2019, the relief has been abolished!
ORDINARY SETTLEMENT
I live permanently in Norway,
I want to deduct the tax-free amount, costs of commuting to work, interest on a bank loan, cost of kindergarten, day-care centre, etc.].
PENDLER
- spouse, children (in the case of married persons),
- parents (in the case of persons under 21 years of age)
[Infographic] [PENDLER STATUS PERSON MAY DEDUCT IN ANNUAL ACCOUNT:
travel expenses (based on airline tickets, bus tickets, tolls),
rent for accommodation in Norway (based on the rental agreement),
electricity bills (on the basis of bills issued),
daily allowance (if there is no access to a kitchen in the flat).
IN ADDITION, THE PENDLER MAY DEDUCT IN THE RETURN:
travel from residence in Norway to work,
ferry and gate costs,
interest on loans in Norway and abroad,
parental allowance,
contributions to an IPA (individual pension fund),
donations to charitable foundations,
deductible costs (minstefradag) – i.e. the amount automatically granted to employees].
In order to settle as a Pendler, documents such as:
- a statement of annual wages and taxes paid from the employer (Sammenstilling),
- Årsoppgave (account statement – sent by your bank),
- a certificate of co-registration with your family in Poland,
- certificate of ownership of premises in Poland or a rental agreement (in the case of single Pendlers),
- marriage certificate (married persons),
- birth certificate of children (persons having children),
- proof of travel (tickets, toll fees, etc.).
In addition, if one wishes to deduct expenses for rent:
- the rental agreement for the flat in Norway (with the metric area listed),
- confirmation of payment of rent,
- confirmation of payment of electricity.
ORDINARY SETTLEMENT
- are permanently resident in Norway,
- cannot benefit from the Standardfradrag deduction (10% allowance),
- do not have Pendler status,
i.e. persons who are not able to benefit from other Norwegian tax deductions.
[Infographics] [USING THE ORIGINAL ACCOUNTING can deduct:
childcare costs – for kindergarten or day care,
commuting expenses,
travel from residence in Norway to work,
ferry and gate costs,
interest on loans in Norway and abroad,
contributions to an IPA (individual pension fund),
donations to charitable organisations,
deductible costs (minstefradag) – i.e. the amount granted to employees automatically].
If you wish to claim interest on loans taken out outside of Norway (in Poland or another European country), you will need to translate the bank’s interest certificate into Norwegian or English.
In order to settle by means of an ordinary settlement, you will need to complete documents such as:
- a statement of annual wages and expenses paid (Sammenstilling from your employer),
- a pre-settlement statement (Skattemelding, which is sent by the Norwegian authorities),
- account statement (sent by your bank),
- confirmation from school/ kindergarten,
- confirmation from the bank/institution from which you have taken out loans,
- confirmation from an institution where you hold securities, deposit.
10% ALLOWANCE
- do not have Pendler status,
- have been resident in Norway for less than 183 days during one year,
- stay in Norway for less than 270 days within two years.
To account for the deduction of the 10% allowance, the following documents must be completed:
- a statement of annual wages and paid bills (Sammenstilling from your employer),
- a pre-settlement statement (Skattemelding, which is sent by the Norwegian authorities),
- account balance information (sent by your bank).
When using this allowance, you CANNOT deduct other allowances, i.e::
- childcare costs – kindergarten, day care,
- commuting expenses,
- travel to your place of residence,
- costs of ferry tickets and gates,
- accommodation costs,
- food costs,
- interest on loans in Norway and abroad,
- contribution to IPA (individual pension fund),
- deduction of donations to charitable organisations, etc.
Please note that the Standardfradrag allowance has been abolished in 2019. As of January 2019, this relief is only available to foreign seafarers and workers on oil production platforms.
ALLOWANCE FOR FISHERMEN AND SEAMEN
The fishermen’s and seafarers’ allowance allows you to deduct 30% of your income in your annual tax return. When working as a seafarer, up to NOK 80 000 can be deducted, while when engaged in fishing up to NOK 150 000 can be deducted. Those who work in both professions at the same time can deduct a maximum of NOK 150 000 – up to NOK 70 000 on income from work as a fisherman and up to NOK 80 000 on income as a seafarer.
How do you calculate the relief?
If the salary from your work as a seafarer is NOK 300 000, we calculate the relief according to the formula:
NOK 300 000 x 30% = NOK 90 000,
which means that the taxable amount on this income will be:
NOK 300 000 – 90 000 NOK= NOK 210 000.
SAMPLE SETTLEMENT
Example of annual tax settlement for a one-person company in Norway
Mr Roman from Kraków runs his business in Kristiansund. The company’s income (i.e. revenue minus expenses) amounts to NOK 330 146. Mr Roman paid NOK 120 000 in tax during the accounting year. In March, he received the preliminary Skattemelding. The office included the following information:
- Revenue:
- 15 NOK – deposit in bank account.
- Deductions:
- 13 535 NOK – interest on a loan taken out in Norway.
The Authority does not yet know Mr Roman’s income and therefore expects him to submit his annual return by the end of May. Mr Roman has 3 employees, a company car and a company loan, so his annual return is complicated. Mr Roman decides to entrust professionals to do his annual return in Norway.
Mr Roman stayed in Norway for 305 days. He rented a flat with a kitchen here, for which he paid NOK 96 000. He travels 2 200 km one way between Kristiansund and his home in Krakow. In Poland he has a loan for a flat. According to a certificate from his bank, he has paid (after conversion to Norwegian kroner) NOK 26 043 in interest.
Mr Roman’s deductions in his annual return will be as follows:
- rent of NOK 96 000,
- 22 000 km (6 journeys – 4400 km round trip – factor 1.56 after deducting the limit of NOK 22 350) = NOK 18 834,
- interest on loan in Poland – NOK 26 043..
The total of the deduction is NOK 140 877.
For full information we need to know that Mr Roman’s wife lives in Kraków and does not work. Mr Roman visited her 6 times during the year.
For Mr Roman’s annual return, the accountant only needs the relevant documents and certificates. If the office asks, Mr. Roman must have proof of 6 trips to Poland.
To summarise:
[Infographics] [PAN ROMAN
company turnover 330 146 NOK
ACCONTING FROM THE OFFICE
deductions:
NOK 13 535 interest on loan taken out in Norway
NOK 120 000 advance tax payments
AFTER SUBMISSION OF TAX RETURN
deductions:
NOK 18 834 6 trips home to Poland
NOK 96 000 for rent and electricity
NOK 26 043 interest on loan in Poland
pendler status
total to be reimbursed: NOK 50 525
MR ROMAN EARNED 330 146 NOK IN NORWAY AND THE AMOUNT OF TAX PAID WILL BE 69 475 NOK]
Example of private accounting in Norway
Mr Marek works in Bergen. During the year, he earned NOK 345 382 gross and his employer withheld NOK 77 228 in advance income tax. In addition, Mr Marek’s preliminary settlement from the tax office also included this information:
-
- Income:
- NOK 14 – deposit in bank account.
- Deductions:
- NOK 97 610 – Minstefradrag (for the whole year),
- Income:
-
- NOK 2 032 – interest on a loan taken out in Norway.
The tax office calculated Mr Marek a refund amount of NOK 464.
In addition to his work in Norway, Mr. Marek:
- has family in Poland (he visited them eight times during the year),
- has registered residence near Rzeszów (he has the relevant certificate),
- has incurred travel expenses (tickets and bookings confirm this).
As a result, Mr Marek is entitled to apply for Pendler status.
Mr Marek stayed in Norway for 290 days. He paid the rent of his rented accommodation, electricity bills and food costs, and he made his payments by bank transfer. He had access to a shared kitchen in the rented accommodation. The rent and electricity costs amounted to NOK 86 800.
Bergen and Mr Mark’s hometown are 2 210 km apart (one way).
The above-mentioned information results in these deductions:
- 8 journeys, calculated at a factor of 1.56 per km, after a deduction of NOK 22 350, is a deduction of NOK 32 812,
- rent and electricity – a deduction of NOK 86 800.
Total deductions are: NOK 119 612.
Although Mr Marek’s wife is not working, Mr Marek will no longer benefit from the second tax class. As of 2018, this tax reduction possibility has been withdrawn.
This means that Mr. Marek may benefit from Pendler status.
Marek can apply for the tax refund himself, either by submitting the relevant documents to the Norwegian tax office within the set deadline, or by using the services of a company that will take care of the correct filling in of the documents, providing the appropriate certificates and contacting the office in Norway, if necessary, when the office audits the settlement.
To summarise:
[Infographic] [Mr. MAREK
earned 345 382 NOK
ACCOUNTING FROM THE OFFICE
deductions:
97 610 NOK Minsterfradag (for the whole year)
2 032 NOK interest on loan taken out in Norway
total NOK 464 to be repaid
Advance tax payments 77 228 NOK
AFTER SUBMISSION OF TAX RETURN
deductions:
NOK 32 812 8 trips home to Poland
86 800 NOK for rent and electricity
pendler status
total to be reimbursed: NOK 27 975
MR MAREK HAS EARNED 345 382 NOK IN NORWAY AND THE AMOUNT OF TAX PAID WILL BE 49 253 NOK]
WHAT IF WE DO NOT AGREE WITH THE AUTHORITY’S CALCULATIONS?
The office should respond to the appeal within three months. Sometimes it asks for additional explanations, so you must correctly justify your version of the annual return.
When the tax authority successfully appeals against the tax return, a correct Skatteoppgjør is issued and the payer recovers part of the overpaid tax on account.
FAQ
1. Who should settle with the tax authorities in Norway?
Anyone who lives and earns income in Norway.
2. Should everyone who lives and works in Norway settle up?
Everyone who works and lives in Norway should settle with the authorities, but not everyone has to submit an annual return. If you have an employment contract, your employer has provided the authorities with information about your income. On the basis of this data (as well as data from other institutions, such as NAV or Norwegian banks), the office creates a Skattemelding and sends it to the taxpayer at the end of March/beginning of April. If you do not wish to change anything in the Skattemelding, you do not need to submit an annual return. On the other hand, if you wish to make use of any allowances, you should add the deductions on this initial Skattemelding.
The entrepreneur is always required to submit an annual return for the previous year. The tax office does not know the entrepreneur’s income, so by 31 May, the entrepreneur must declare his/her business income on the Skattemelding together with the relevant appendices.
3. What are the basic documents needed to settle tax in Norway?
In order to submit your tax return in Norway, you will need to complete the relevant documents:
- Sammenstilling, i.e. a statement of annual wages and advance income tax paid for the person who is an employee (The employer should provide the employee with a document each month that confirms the amount of wages and tax. In addition, in January he is obliged to send a list of payments and taxes withheld for the past year),
- Årsoppgave (account balance information – sent by the bank),
- Skattemelding, i.e. pre-cleared tax return (sent by the Norwegian authorities).
4. should originals or copies of documents be submitted to the office?
You will need to provide the office with copies of the relevant documents translated into Norwegian or English. The office sometimes asks for originals in Polish (if from Poland). Although scans are sent as attachments to the return, you should keep the originals of all these documents.
5. By when do I have to settle the tax in Norway?
You have until 30 April to settle with the tax authorities. Only entrepreneurs may submit their tax return by 31 May.
6. Is it possible to extend the deadline for filing a tax return in Norway?
It is possible to extend the deadline for submitting your tax return. You must apply through Altinn.no in Norwegian or English stating the reason. The tax office will then allow you to submit your tax return one month later than the deadline.
7. Can I settle my tax in Norway before the end of the year?
Generally, it is better to wait until the tax year has ended and the tax office sends out the Skattemelding. However, there are situations where a person leaves Norway during the tax year and knows that they will have no more income here. In this case, he/she may submit form RF-1038 (Early tax return for foreign employee). This is filled in by those employees who have been in Norway for less than 183 days at the end of their contract.
8. Why settle with the Norwegian tax office?
Annual settlement in Norway involves the possibility of deductions based on tax allowances. Persons who do not file a tax return will automatically be cleared by the authorities, who will not take the deductions into account. The high penalties for not filing a tax return may be sufficient reason to settle the tax by the due date.
9. Why is it advisable to file my annual tax return in Norway electronically?
When you submit your annual tax return electronically, you can be sure that the tax office will receive your annual tax return. It will remain in the taxpayer’s file on Altinn.no. In addition, the system itself tells you which attachments you need to complete. You do not have to calculate the entire annual return manually, but use the pre-sent electronic return from the Skattemelding office.
10. When will I receive my tax refund in Norway, and how much?
The tax office sends you a Skatteoppgjøret, which states how much tax you are due or entitled to a tax refund. You may receive this document for the previous year between the end of June and October. It is the office that decides when to send this final settlement. The tax refund should be paid by the office within six weeks of receiving the Skatteoppgjøret. The amount can be refunded by bank transfer or cheque.
11. What happens if the return is not submitted?
If a taxpayer (who is a salaried person) does not file a tax return in Norway, the office calculates tax automatically, without taking into account tax allowances. The office does not know the entrepreneur’s income and therefore cannot settle it automatically. When a sole trader does not submit an annual return, it happens that the office will calculate his/her statistical income on its own. The amount to be paid is usually considerable, and in addition, the entrepreneur receives a penalty for failure to submit the return and interest to be paid. Therefore, it is advisable to settle accounts with the office by the applicable deadline.
12. What can be deducted on my tax return in Norway?
If you are a Pendler, you may be able to deduct the following in your annual tax return:
- travel expenses (based on airline tickets, bus tickets, tolls),
- costs of renting accommodation in Norway (based on a rental agreement),
- electricity bills (on the basis of bills issued),
- daily allowance (if there is no access to a kitchen in the flat).
The Pendler, as well as the person filing a regular return, may deduct:
- travel from residence in Norway to work
- ferry and gate costs
- interest on loans in Norway and abroad,
- parental allowance,
- contributions to an IPA (individual pension fund),
- deduction of donations to charitable organisations.
A person benefiting from the Standardfradrag allowance (staying in Norway for less than 183 days in a year or less than 270 days in two years) has the option of deducting 10% of their income in their annual tax return, thereby reducing their tax base. The deduction may not exceed NOK 40,000 and only applies to income from employment. Taking advantage of this deduction excludes the other deductions mentioned above.
Please note that from 2019 the 10% deduction is abolished.
13. Is it possible to deduct costs related to a mortgage in Norway from tax?
If so, it is possible to deduct interest on a loan taken out in Norway for the purchase of a car or flat. Usually such deductions are automatically made by the office.
14. Is it possible to deduct costs related to a mortgage in Poland?
You can deduct interest on a loan in Poland paid during the tax year to which the annual tax return relates. However, it is necessary to prove the amount of this interest. As an attachment to your return, you should enclose a certificate from a Polish bank translated into Norwegian or English.
15. Is it possible to get a deduction related to having children?
Foreldrefradrag allows you to deduct costs related to childcare (e.g. for kindergarten or day care). Usually, the office is already aware of this deduction and therefore divides the deduction between the spouses. However, if this deduction is not listed on the Skattemelding, you have to prove to the office yourself that you are entitled to this deduction. You will then have to document the costs incurred with certificates from the place of care and transfer receipts.
16. Is it possible to deduct commuting expenses in my tax return?
You can deduct commuting expenses in your tax return. You enter the number of days you work and the return kilometres you travel. The Altinn.no system recalculates itself according to a formula, and the value above the applicable limit (in 2017 it was 22 000) will be a deduction in the annual return.
17. How do I convert my earnings from Polish zloty (PLN) to Norwegian kroner (NOK)?
Earnings can be converted according to the exchange rate in force on the payday or on 31 December.
18. Will a marriage certificate issued on an EU form be accepted?
The Norwegian office will accept such a document issued in EU print, so there is no need to translate it into English or Norwegian.
TAX ALLOWANCES:
1. What does Pendler status mean?
Pendler status is the status enjoyed by people who regularly visit family in their place of permanent residence. This status allows for the deduction of separation expenses (i.e. travel costs, rent and subsistence allowance).
2. How often do I have to travel to Poland in order to qualify for Pendler status?
Single people who benefit from Pendler status should travel to Poland at least four times a year. Those who travel with their family (spouse, children) should travel to Poland at least once a year. They must have proof of their travel, e.g. flight or ferry tickets.
3. What are the advantages of obtaining Pendler tax status?
As a Pendler, you may be able to deduct a number of costs associated with travel, accommodation and meals in your annual tax return.
4. What can we deduct from tax with Pendler status?
This status allows you to benefit from allowances such as:
- travel expenses (based on airline tickets, bus tickets, tolls),
- costs of renting accommodation in Norway (based on a rental agreement),
- electricity bills (on the basis of bills issued),
- daily allowance (if there is no access to a kitchen in the flat).
In order to be entitled to deductions, scans of rent and electricity bills or proof of travel to family living outside Norway must be submitted as attachments to the annual return.
5. What documents do I need to provide to be able to settle as a Pendler travelling to my family in Poland?
To settle as a Pendler you need to collect a set of documents:
- A statement of annual wages and taxes paid from your employer (Sammenstilling),
- Årsoppgave (account statement, sent by your bank),
- certificate of domicile in Poland with your family,
- marriage certificate (married persons),
- birth certificate of children (persons with children),
- proof of travel (tickets, toll fees, etc.),
- tenancy agreement for accommodation in Norway
- proof of payment
- electricity bills and proof of payment.
6. What are the conditions for obtaining Pendler status for single people?
In order to be eligible for Pendler status, a single person should collect a set of documents:
- a statement of annual wages and taxes paid (Sammenstilling),
- a preliminary tax return (Skattemelding) (sent by the Norwegian authorities),
- proof of travel documents (flight, ferry, bus tickets, bookings, invoices),
- documents confirming the costs of renting accommodation and electricity (bank transfer receipts, electricity invoices).
7. How do I deduct my accommodation expenses in Norway?
A scan of the rental agreement and confirmation of payment by bank transfer for rent is necessary. If the employer deducts rent from the employee’s salary, pay slips must be provided to confirm the amount deducted.
8. How do I deduct my electricity expenses in Norway?
Electricity bills can be deducted in the same way as costs for renting accommodation. You must document the payments with bank transfers.
9. Can a Pendler deduct rental expenses when he has signed an agreement with a tenant together with his colleagues?
It is very common in practice to have agreements where several people sign one agreement with the tenant. Then the rental expenses are settled jointly and severally, i.e. each of the landlords pays the same amount for the rent. It is important that the name and signature of the Pendler is specified on the agreement. He/she must also pay the rent for himself/herself by bank transfer, in which case he/she can deduct the rental expenses in his/her annual return.
10. How do I deduct and document my boarding expenses in Norway?
A person with Pendler status deducts the appropriate amount calculated according to the formula in the return:
days of stay in Norway multiplied by the per diem rate per day of stay (set by the authority for the year).
As of 2018, the allowance can only be deducted by those who do not have access to a kitchen in their rented accommodation.
11. Does the allowance apply to working days or residence days?
The allowance that the payer can deduct in the annual return applies to all days of stay in Norway regardless of whether they were working days or non-working days.
As of 2018, the allowance can only be deducted by those who do not have access to a kitchen in their rented accommodation.
12. How is airfare deducted?
The deduction of air ticket costs is based on the settlement of kilometres travelled between your place of residence in Norway and a location abroad.
13. Is it possible to deduct the cost of ferry tickets?
It is possible to deduct the cost of ferry tickets as travel expenses between your place of residence and the place of travel. In the case of gate tickets, the cost is deducted if it exceeds NOK 3 300. The tickets themselves can also serve as proof of travel (necessary for Pendler status).
14. Do you have to provide travel documentation if these costs were paid by the employer?
No, if you did not pay for the travel costs yourself, they cannot be deducted on your annual return.
15. Are single parents entitled to deductions?
Single parents are entitled to a special allowance (Særfradrag for enslige forsørgere) calculated on the basis of the months of childcare. This allowance is granted to those who receive extended family allowance. The office calculates it automatically in Skattemelding.
16. How do I settle if I have only been in Norway for part of the income year?
In this situation, the tax-free amount is reduced in proportion to the length of your stay in Norway. Specify the period of employment and the number of days spent in Norway during the tax year.
17. What is the benefit of the 10% allowance?
Standardfradrag is a tax allowance called the 10% allowance It involves deducting 10% of your income, which reduces your tax base and the authorities owe less tax. It only applies to income from employment. The standardfradrag cannot be greater than NOK 40 000.
Please note that as of 2019, the 10% discount is abolished.
18. Who can benefit from the 10% tax discount?
Standardfradrag can be used by persons who:
- stay in Norway for less than 183 days during the year,
- stay in Norway for less than 270 days within two years,
- are not entrepreneurs.
19. What documents do I have to submit to the tax office to account for the 10% discount?
Generally, you only need to indicate this deduction on your annual return (Skattemelding). The tax office itself checks whether you are entitled to this deduction. In the event of an inspection, you will need to provide the authorities with a confirmation of your registration, which must be dated no more than two years back.
20. Is it true that some taxpayers are entitled to a 10% discount regardless of the number of years worked in Norway?
Taxpayers are entitled to a 10% discount for the first two years of residence in Norway (this does not apply to entrepreneurs). Seasonal workers are an exception. Thus, a person coming to Norway for e.g. a month to pick fruit may benefit from this relief every year.
21. Is the 10% allowance more favourable than deductions from Pendler status?
Pendler status deductions are the most favourable form of relief as they allow you to write off the costs of food and accommodation. The Standardfradrag relief is most often used by people who cannot claim Pendler status. However, it does not allow you to deduct more than NOK 40,000 from your income.
APPEALS:
1. What is the statutory deadline for submitting an appeal?
An appeal must be submitted within six weeks of receipt of the Skatteoppgjøret settlement. The Norwegian office has three months to consider the Klage.
2. Is it possible to lodge an appeal against the Authority’s tax calculation electronically?
It is best to lodge an appeal against a miscalculation of tax electronically via www.altinn.no. The case will be given a reference number, so you should use this number for further correspondence with the office.
3. Which office will process my tax appeal?
The tax appeal is processed by the office that issued the tax return in question. Persons who have a temporary personal number (D-nummer) settle at Sentralskattekontoret for utenlandssaker. In contrast, taxpayers with permanent personal numbers (fødselsnummer) belong to the local tax authorities. These can be found at the following link: http://www.skatteetaten.no/no/Om-skatteetaten/Kontakt-oss/Kontor/
4. How long does it take to receive a response from the authority?
The length of time you have to wait for a response depends on when the appeal was submitted. If you have approached the office within six weeks of receiving the Skatteoppgjøret, the appeal should be dealt with within the next three months.
5. How many years back can an appeal be made against the result of a settlement?
According to Norwegian law, a taxpayer has the possibility to appeal against the results of a settlement up to three years back. Requests relating to tax returns from earlier years may not be considered due to the case being overdue.
6. What is the effect of the tax office accepting an appeal?
If the tax office accepts the appeal, a new Skatteoppgjøret will be issued and the taxpayer will recover part of the overpaid tax.
7. Do I have to pay the tax that has been appealed against?
A person who appeals against the result of a settlement should pay the tax assessed. When the office grants the application, the overpaid part of the tax will be refunded to him. If the erroneously calculated tax is not paid, penalty interest will be charged during the period of processing the appeal.