Income tax for individuals - in Norway
When employees are seconded from Norway, the employee is also regularly assessed in Norway: a Norwegian income tax assessment follows on the basis of an income tax return. As in most other countries, income tax is a highly personal matter for the individual employee - nevertheless, it is advisable that the employer actively accompanies the declaration and assessment process
Pre-filled income tax return
In March / April of the following year, the employee will receive a pre-completed Norwegian income tax return (Tax Return or Skattemelding). The tax return should then be checked and, if necessary, returned with changes. A pre-filled tax return will be sent in any case - even if it is assumed that the salary is not taxable in Norway: the taxable salary should then be set to zero and the relevant DBA regulation should be referred to. If it is assumed that the salary is correctly taxable in Norway, the gross salary, income tax allowance (minimum standard deduction) and wage tax should be checked in particular.
- Checking of the pre-filled income tax return
- Change or preparation of the income tax return
- Support with appeals