Tax return to Norway - our core competence
Everyone who works in Norway or at the Norwegian continental shelf are liable to submit a tax return to the Norwegian tax administration. The Norwegian tax year runs from 1st January to 31st December. The tax return must be completed by 30th of April the year following the income year. The tax return provides an overview of your income, deductions, wealth and debts.
From the income year 2015 a new way of reporting to the tax administration has been implemented in Norway. The reporting system is named a-message. Foreign employers may not have sufficient knowledge of the Norwegian tax system. If your employer fail to submit correct information in the A-message, the information sent to the tax administration may be incorrect or incomplete. As an employee, it is your responsibility to make sure that a tax return is submitted with all the correct details, even if your employer has provided incorrect or incomplete information. Due to resent changes in the tax administration regulations , the threshold for imposing penalty tax and fines has decreased significantly for the income year 2016 going forward compared to earlier years.
When you come to Norway to work you will usually become member of the mandatory Norwegian National Insurance Scheme from your first day of work. EEA citizens are obliged to pay National Insurance contributions when working on board Norwegian vessels. However, exceptions may occur due to bilateral agreements between Norway and other countries. You can be exempted if you work onboard a foreign-flagged vessel. If you work onshore for a foreign employer, you may be allowed to maintain membership of the National Insurance Scheme in your home country. If so, you may be exempted in Norway.