Who must submit a tax return
Everyone who has a taxable income or taxable assets must submit a tax return. The obligation to submit a tax return applies regardless of whether you have full or limited tax liability.
How do you submit your tax return
In the beginning of April in the year following the income year, you will receive a tax return form with pre-completed information from the tax authorities. You must make sure that the information appearing in the form coincides with data and statements you have received from employers, banks, etc. You must also correct any incorrect information and add assets, income and deductions that have not been entered in the form.
If there are any errors in the statements you have received from employers, banks, etc. you must notify the person/entity that sent you the statement and change the information in the tax return form.
You may submit your tax return in paper form to the Tax Office or through the internet at www.skatteetaten.no.
If you have to submit your tax return to the Central Office - Foreign Tax Affairs, you will receive a tax return form in which you must fill in all the information yourself.
When do you have to submit your tax return
If you have a received a tax return with pre-completed information, the time-limit is 30 April. If you have to submit the form to the Central Office - Foreign Tax Affairs, the time-limit is 31 March.
Automatic exchange of information
To ensure correct taxation of income, all the Nordic countries have introduced rules requiring employers etc. to submit information to the tax authorities about any wages, etc. that they have paid. This information will include the name and address of the recipient and the type and amount of income concerned. The obligation to provide information also applies to payments made to persons living in other countries.
The tax authorities in the Nordic countries are obliged to exchange such information automatically. For example, if a person living in Denmark receives dividend on Finnish shares, information will be sent from Finland to Denmark about the dividend paid. Large quantities of data are exchanged between the Nordic countries.
Persons resident (fully taxable) in any one of the Nordic countries must declare their entire income in the tax return in their country of residence, including any income from abroad. You should also state how much tax you have paid in the other country. The tax authorities need this information in order to be able to levy the correct tax.
No information from the other Nordic countries is included in the pre-completed tax return in your country of residence since the tax authorities usually receive this information at a later date.