Expats in Norway

The law firm Visma Advokater provides legal services for expats in Norway.

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Services for expats in Norway

Expats are persons taking up residency in another country. Working as an expat leads to obligations to Norway. Residence permits and visa may be essential prior to your stay, and during your stay there are many other legal commitments to consider. This includes obtaining a Norwegian ID-number (“personnummer” or “d-nummer”), and to obtain a tax deduction card.

Employees staying temporarily in Norway and who work for a foreign employer and employees who work on the Norwegian continental shelf and who live abroad must have a tax deduction card from the Central Office – Foreign Tax Affairs (COFTA).

Tax liability to Norway may arise either on the basis of tax residency or on the basis of working in Norway. Expats who have capital or income, both taxable and non-taxable, and who are liable for tax pursuant to the Taxation Act must submit a tax return. From experience, we recommend that you seek professional advice before delivering the annual tax return if you have only worked in Norway for part of the year or have any other global tax aspects.

Visma has considerable experience with legal assistance for expats, and provides many services for expats working in Norway.


Our services for expats:

  • Assistance to offshore workers (both offshore installations and ships)
  • Seafarers' deduction
  • Assistance to foreign employers
  • Interpretation of tax treaties
  • Membership in the National Insurance Scheme
  • Assistance to Norwegians abroad
  • Emigration
  • One man limited
  • Labor hiring
  • Settlement rules
  • EU / EEA commuting


Expats - we offer 




Expats working in Norway must:

  • Have a tax deduction card
  • Submit the tax return, regardless of whether they are liable to tax in Norway.
  • Receive a tax settlement
  • Report a move and change of postal address

Would you like Visma to take care of this for you?

Personal tax return

Thank you for considering Visma Advokater as your subscriber of services related to tax return. Our fee for the services is NOK 3900 + 25 % VAT. If you choose to pay by card upon ordering the service, a discount of NOK 300 will be granted.

You have to complete and enclose the forms "Information for tax return" and "Power of attorney" using our ordering page (button below). If you have any additional information that may affect your Norwegian assessment please use the "notes" box to clarify.

When your tax return is completed and submitted we will send you a copy of the documents accompanied with a drafted tax calculation. If you have any questions regarding the tax return and/or the information given, please do not hesitate to contact us. The deadline for submitting personal tax returns 2015 is April 30, 2016. We appreciate if all documentation is received well ahead of this deadline.



Legal Assistance

The law firm Visma Advokater provides legal assistance to a wide range of clients, from start-ups to multinational groups, covering a variety of business industries. Visma Advokater can guide you through the jungle of laws and regulations and take care of your obligations towards Norwegian authorities. All services are customized to the individual needs of the client, whether business or individual.



Expats legal assistance 

Expats_tax in Norway

Facts about tax in Norway

  1. Everyone who is engaged in business activity in Norway or on the Norwegian continental shelf must have a Norwegian organization number which is used, among other things, when reporting to the tax authorities.
  2. Information about contracts and employees used in connection with a contract shall be reported using form RF-1199.
  3. The employer’s National Insurance contributions and tax withholdings are paid to the International Tax Collection Authority.

Would you like more information about the Norwegian tax system? Visit our page Tax in Norway.

Get in contact with us

Contact Visma for a non-binding review.

You can also reach us by phone (+47) 55 29 90 00.

Registered in Norway