TAX RETURN IN NORWAY
In Norway, the obligation to settle tax with the tax authorities applies to entrepreneurs and persons living and working in Norway. If you do not submit your annual tax return in time, the tax office will calculate your tax without taking into account any allowances you may be entitled to, which is why it is so important to settle your tax with the Norwegian tax office on time and correctly. On this page we have compiled detailed information about the entire process of submitting your tax return and the reliefs you may be eligible for when settling your tax return with the Skatteetaten.
TYPES OF SETTLEMENTS
ANNUAL ACCOUNTING - DEADLINES
TYPES OF SETTLEMENT DOCUMENTS
APPEAL - KLAGE
The Klage, or appeal, should be submitted within six weeks of receiving the letter from the office – this can be done via Altinn.no or directly to the relevant tax office that issued the Skattemelding. An appeal submitted within the deadline should be processed within three months.
A klage submitted before the expiry of twelve months from the date of receipt of the initial return (Skattemelding) will normally be considered favourably, but after this time, the tax office is not obliged to consider the application – the Skatteetaten’s decision is mainly influenced by the circumstances by which the clage was submitted late and the type of error shown, together with the taxpayer’s arguments. It is crucial that the klage is submitted with correctly documented changes that will leave no doubt as to the legitimacy of the appeal against the earlier calculations.
RELIEF FOR FISHERMEN AND SEAFARERS
A special relief for Norwegian fishermen and seafarers – Særskilt fradrag – allows a deduction of 30 per cent of earned income from the tax base. The relief is available to fishermen and seafarers who have been on board a vessel for a minimum of 130 days in a calendar year. The deduction limit for the Særskilt fradrag relief is: – up to NOK 80,000 for seafarers, – up to NOK 150,000 for fishermen (up to NOK 80,000 from the navy and up to NOK 70,000 from fishing). Særskilt fradrag relief may be combined with other deductions to which you are entitled.