Tax in Norway

The lawyers in Visma have broad experience with Norwegian taxation for both businesses and individuals.

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Tax in Norway

The lawyers in Visma hold extensive knowledge of Norwegian taxation for both companies and individuals. We regularly assist foreign companies in establishing a business structure in Norway, with the assessment of the tax liability for both the companies and their employees. Furthermore, we assist in the proper filing of tax returns and address the unique complexities that may arise.

Norwegian companies are subject to corporate income tax, employer’s social security contribution and value added tax. Norwegian companies are generally taxed based on their worldwide income.

Companies that are resident abroad are only subject to tax on their economic activities in Norway. All business activities in Norway or managed from Norway are generally subject to Norwegian tax, unless otherwise provided for in an applicable tax treaty. Having an assessment of whether the business activities in Norway will be taxable in Norway, is an important part of the preparatory work prior to setting up the business. To the extent, a foreign company’s business is taxable in Norway, the activities will, normally, be subject to the same tax principles and tax rates as Norwegian companies. 

If the company generates income taxable to Norway, the company is obliged to submit an annual tax return. Failure to submit an annual tax return, or a tax return providing complete and correct information, may result in additional tax and compulsory fines.  

The employer is obliged to deduct and pay tax in advance from the employee’s salary, based on the information in the employee’ tax card. This is an obligation regardless of where the salary is paid from. As long as the work is performed in Norway, these obligations apply.

 

VAT and customs

Visma also holds considerable knowledge of Norwegian and foreign VAT/ sales tax legislation. Foreign companies in Norway may be obligated to fulfil numerous requirements related to VAT on their activities in Norway. Furthermore, foreign companies doing business in Norway and Norwegian companies doing business abroad both face issues related to customs and VAT on cross boarder activities. Click for more information on VAT in Norway.

 

Tax in Norway - our services:

  • Registration of the company in Norway
  • ID-Check
  • Reporting of contract/RF-1199 Part 1
  • Reporting of the employees' activity in Norway to the authorities/RF-1199 Part 2
  • Application for an E101/A1. If the employees will continue to pay NI to home country
  • Mandatory registration in The Register of Staffing Enterprises
  • Application for exemption from joint and several liability (if requested by principal)
  • Monthly tax reports/a-melding
  • Bi-monthly tax payments
  • Extract of accounts for the company

 

 Tax in  Norway - offer

 

Tax Norway tax return

Individual income tax return

Are you a foreigner working in Norway or at the Norwegian continental shelf? Then you are liable to submit a tax return to the Norwegian tax administration.

For more information about Visma's tax return services please visit our site Tax return to Norway.

Here you can also download our free guide.

How can Visma help your business succeed in Norway?

 

Tax Norway - Establish a business

Establish a business

Which form of corporation you choose is of great importance in relation to liability, risk, tax, rights and duties.

 

 

Legal assistance - work in Norway

Work in Norway

Visma can take care of all your obligations towards Norwegian authorities.

 

 

Tax Norway_legal assistance

Legal assistance

Visma has extensive experience providing legal assistance to foreign companies in Norway.

 

 

VAT representation

Foreign businesses selling goods or services subject to VAT within Norway, are liable for VAT. They need to be registered in the VAT-register. The handling in Norway is generally the same as in other European countries. However, since Norway is not an EU-member we are not governed by EU's regulations.

If your company does not have any place of business in Norway, you must be registered in the VAT-register through a fiscal representative. You will then have the rights and obligations that follow from ordinary registration in the VAT Register. The representative must have a place of residence or a place of business in Norway.

Let Visma represent your company. Read more about the service VAT representative.

 

Tax Norway - why use a tax consultant

Why use a tax consultant in Norway?  

If you have or have had business activity in Norway, your company will incur responsibilities related to the reporting of work, tax and insurance. Your company, as an employer, must withhold, and pay in advance, the employee’s taxes and contributions to the Norwegian National Insurance Scheme, as well as the employer's contribution.

Furthermore, your company is obligated to report wages and other remuneration paid to the employees for work performed in Norway. These obligations apply irrespective of whether or not the employer or employees are tax-liable in Norway.

When you let Visma Advokater take care of your tax return, you are guaranteed a correct assessment for the Norwegian Tax Authorities. You do not have to worry about choosing the correct deductions or worry about recent changes in law regulations.

Personal tax return

Are you tax liable to Norway? Let Visma take care of your personal tax return. Our fee for the online service is NOK 3 900 + 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 tax 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 by 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 tax returns for 2015 is April 30, 2016. We appreciate receiving all documents well ahead of this deadline.

          

Need assistance with tax in Norway?

Please fill in the form and we will contact you.

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

Registered in Norway

 

Tax Norway Contact