Check that the all the amounts listed in the pre-entered tax return form correspond with the annual statements you have received from NMBU, other employers, your bank, etc.
- Address and tax class
On page one (pdf) of the tax return form, check if your address and tax class are listed correctly.
- Bank account number
On the information sheet (pdf), check if your current bank account number is listed correctly (only the last five digits are indicated).
- Tax return form in English
Currently, the first tax return form can only be issued to you in Norwegian. However, if you tick off the box for English in item 1.5.7 you should receive an English version of the form in future years.
- Signature and attachments
If you are returning the form by post, make sure you sign it at the bottom of the last page (after item 5.0) and also list the number of attachments. All attachments should be marked with an attachment number and your Norwegian ID-number - also if you scan them and submit them electronically.
- Item 5.0
Enter the dates for your arrival/departure to/from Norway.
- Item 3.2.1: The minimum deduction (minstefradrag)
This should be adjusted according to the number of months (whole or partial) spent in Norway. As long as you give the entry/departure dates in item 5.0. the Tax Office should calculate this for you. It is almost allways more advantageous to choose the minimum deduction than to specify real costs incurred.
- Item 3.3.7: Standard deduction for foreigners
A standard deduction for foreigners (skatteetaten.no) can be claimed by adding a line on page 2. The amount to enter is 10% of the amount in item 2.1. (not 2.1.1), limited to a maximum amount of NOK 40.000.
Note: The standard deduction cannot be claimed in combination with other deductions (e.g. child expenses, the doctorate deduction, mortgage interest payments, etc.) apart from the minimum deduction. It can not be used if you receive a EU Mobility Allowance or other scholarships intended to cover extra expenses while in Norway. Nor can it be claimed together with EEA commuter status.
- Items 3.2.7-9: Commuter status.
If you have a family, or access to accommodation, in an EEA-country you may be eligible for EEA-commuter status (skatteetaten.no).
- Item 3.2.2: Doctorate expenses
You may deduct PhD expenses (Skatteetaten) like printing costs, travel for the exam, and expenses for academics attending the "doctoral dinner".
- Tax class (skatteklasse)
- Single parents should be in tax class 2 (from 2013 in tax class 1).
- For married couples where one spouse has an income below NOK 43.350 (in 2012), it is advantageous to be taxed together with your spouse, i.e. be in tax class 2F or 1E. If the tax office has registered the marriage, the ID-number of your spouse will be shown at the top of page 1 together with your own number. For married couples, income is automatically handled in the most advantageous way for you, but not capital assets.
- If you want to change you tax class, reqest this in item 5.0, giving the name and Norwegian ID-number of your spouse/child. Attach a copy of the marriage certificate or documentation that you are a single parent.
- Tax exemption
If you were a resident in the USA, Brazil, China, France, Hungary, Italy, Israel, or Turkey, before coming to Norway you may qualify for tax exemption. Details vary, and are specified in the tax treaties (regjeringen.no)with these countries (cf. USA art. 15, Brazil art. 20, China art. 20, France art. 21, Hungary art. 20, Italy art. 20, Israel art. 20, ). Also eligible are residents from Bangladesh, the former Jugoslavia, Kenya, Cyprus, Malawi, Malta, Morocco, Rumania, Sierra Leone and Zambia.
Note: it is difficult for Chinese citizens to meet the documentation requirements.
- Non-tax-resident individuals
Non-tax-resident individuals do not need to list income and assets abroad. However we recommend that you in item 1.5.6 confirm that you had income and/or assests abroad, and then write a note in section 5.0.
- Tax-resident individuals
Tax-resident individuals are subject to tax in Norway on their worldwide income and capital.
- Income and assets abroad must always be listed.
- If these are taxed in another country, give the details under item 5.0., e.g. "My income in Germany (ca. X kroner) and my bank assets there (ca. Y kroner) were taxed in Germany. Details and documentation can be provided if required." The tax office will have to decide if any or part of these incomes and assets are to be taxed in Norway.
- The form Deposits in foreign banks (skatteetaten.no) may be used for listing foreign bank accounts and total amounts entered in item 4.1.9.
- If you own property in Norway you should find the basis for the amount in item 4.3.2 listed on the tax-return. If not, you must list the neccessary information.
- If the size of the living area is wrong, or missing, enter the correct number of square metres. The amount in item 4.3.2. will be changed automatically.
- The property's tax value can be calculated with the Norwegian Tax Authority's housing calculator (skatteetaten.no) (Norwegian).