This applies to you who are resident in another Nordic country and have income and/or assets in Norway.
Who has to submit a Norwegian tax return?
Everyone who has income and/or assets liable to tax in Norway must submit a tax return to the Norwegian tax authorities. The obligation to submit a tax return applies regardless of whether you have unlimited unlimited or limited tax liability.
If you pay tax with a flat tax rate on your salary, you do not have to submit a tax return for the salary income. You do also not have to submit a tax return if you only receive dividends from a Norwegian company or work as an artiste or sportsman in Norway.
How do you submit your tax return?
In late March/early April in the year after the income year, you will receive a tax return from the tax authorities. The tax return is pre-completed with information received by the Norwegian Tax Administration from employers, banks, insurance companies, day care centres for children, etc.
You must check that the pre-completed information is complete and correct.
If the information in the tax return is incorrect or information is missing, you must amend the tax return and submit it within the deadline. You can submit your tax return at skatteetaten.no or on paper. If you have received the "Tax return for wage earners and pensioners, etc.", you do not have to submit the tax return if the information is complete and correct. If you do not submit the tax return, it will be deemed to have been submitted with the pre-entered information.
If you have not received a pre-completed tax return, you must contact the Norwegian Tax Administration. If you do not receive a pre-completed tax return, you must complete and submit a tax return on form RF-1281. This form is available at skatteetaten.no/skjema.
If you have received a provisional tax assessment together with your tax return that shows that you have paid too little tax, you can avoid paying interest on the outstanding tax if you pay it by 31 May. You will find more information about account number and KID number for additional advance tax payment on your tax return. Please, note that if you change the income or deduction amounts in your tax return, the total amount of tax will also change.
When do you have to submit your tax return?
The deadline for submitting the "Tax return for wage earners and pensioners etc." is 30 April. If you do not submit your tax return, it will be deemed to have been submitted with the pre-completed information.
If you are a self-employed person (sole proprietorship), the deadline for submitting the "Tax return for self-employed persons etc." is 31 May. You must submit your tax return electronically.
The submission exemption arrangement only applies to people who receive the "Tax return for wage earners and pensioners etc."
Exchange of information between the tax authorities
In order to ensure the correct taxation, all the Nordic countries have rules requiring employers, banks and others to submit information to the tax authorities about any wages, pensions, dividends, interest etc. that they have paid. This information includes 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.
In order to ensure the correct taxation the tax authorities in the Nordic countries have agreed to exchange tax information. The exchange takes place every year between appointed units within the tax authorities and the information is transmitted through secured channels. Large quntities of data are exchenged between the Nordic countries. This information is used by the tax authorities in the residence country to control that persons with cross-border activities have fulfilled their obligations to report their income and assets from abroad.