The deadline for submission of annual tax returns in Norway expires on April 30.
What documents are required to settle tax for employment in Norway?
- Annual information from your employer – (A-melding, formerly Lonns og trekkoppgave)
If work was performed for several employers, each is required to provide a separate document. In addition, if you received any benefits from NAV (family, layoff, unemployment benefits, etc.), you are also required to provide annual information from NAV.
- Your last monthly payslip (document obtained upon payment) with a payment date in 2017
This document often includes additional deductions which may affect settlement and which are not included in the annual statement.
- Altinn system codes or MinID codes
In the case of MinID codes, please also send your password, if any. Ordering new codes does not erase the old password, and you will still need it to log on to the system.
In case of any problems with restoring your password, we recommend obtaining Altinn codes, which can be used on a one-off basis and do not require a password. We can help you obtain such a code.
- Brief information about your stay in Norway concerning:
the number of days of your stay;
the person paying the costs of travel between Poland and Norway as well as anycommuting from your place of residence in Norway to your workplace (if more than 24 km a day)
If these costs are paid by the employee, please indicate the number of kilometers in one direction and provide a copy of any transport-related documents (planetickets, ferry tickets, receipts for petrol, etc.).
the person incurring the costs of accommodation and housing conditions
If these costs were incurred by the Employee, we also ask you to indicate the amount along with a proof of payment (e.g., lease agreement, bank transfer, salary deductions etc.)
It is also essential to provide information if the Employee had access to the kitchen and the possibility of preparing meals;
membership of trade unions in Norway.
You will also be required to provide your phone number and e-mail address.
- codes to the system, it is also necessary to send the TAX RETURN (Selvangivelse) document for 2017 obtained from Skattetaten. The Norwegian tax office will send the document after April 30, 2018.
Settlement with your spouse
In Norway, you can settle with your spouse (skatteklasse 2). It is worth doing so, as the difference between individual and joint settlement may add up to several thousand crowns.
You must meet the following conditions and have the following documents:
- documentation of your spouse’s wages;
- your marriage certificate, a so-called EU certificate which does not need to be translated;;
- a certificate of common registered residence (certified translation into English is required);
- a statement of your spouse’s earnings for 2017 from the tax office (first the spouse must submit a PIT tax return – if he/she is not employed, a so-called‘zero PIT’ tax return).
Your spouse must not earnmore than the equivalent of NOK 46 000 (approx. PLN 21 008) gross in 2017.
The certificate should also be translated into English by a sworn translator;
- a translated statement of joint household with an address (if the spouses do not have a common registered residence).
You should fulfil the following conditions and have the following documents:
From 2019, a new tax card has been introduced in Norway (the so-called PAYE scheme) with a 25% tax deduction from all incomes (including the so-called feriepenge).
In the new scheme, employees cannot benefit from any cost deductions, submit tax returns or receive annual tax settlement notice from the Skatteetaten.
If you receive a 25% tax deduction card and you still wish to take advantage of the deductions, e.g., for travel costs, accommodation, interest on loans or costs of additional childcare, you must change the tax card type to the standard tax rules and obtain a card from a specific tax table (e.g., 7150, 7100, 7110 or other).
To make changes and orders for the adjusted tax card, please send previously received payment documents (lonns, payslip) from the current year and the MinID codes.