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THE MOST FREQUENTLY ASKED QUESTIONS ABOUT TAX DECLARATIONS

Below you’ll find the most frequently asked questions. Click a question to view the answer.

1. What are Altinn/MinID PIN codes?

PIN codes are used for logging on to the Norwegian tax office’s website. With their help you can submit your tax declaration electronically. You don’t need to order new codes. The last codes you have are applicable. Please remember to always sent us your up- to date password along with the PPIN codes. You don’t have any codes or you cannot find them? You can easily order new ones here
IMPORTANT! New codes cancel the ones we received previously!

2. Can the documents from last year – the certificates confirming pendler status – be used this year?

Only a certificate about owning a real estate (lone pendler). Abridged copy of a marriage certificate, or children’s birth certificate cannot be older than 2 years. Proof of the registered address and earnings of the spouse should be prepared anew, updated for ongoing year. Certificate of residency and your spouse’s icome certificate must contain an up-to date data that are concerning the year which we are preparing a settlement for.

IN YEAR 2016 THE NORWEGIAN TAX OFFICE HAS TIGHTENED AND ITENSIFIED VERFICATION OF DOCUMENTATION WHICH IS ENCLOSED TO THE TAX RETURN. DUE TO THAT FACT COPIES OF ORIGINALLY ISSUED FOREIGN CERTIFICATES MUST TO BE ATTACHED TO THE TRANSLATIONS OF THOSE DOCUMENTS. WE ALSO REMIND YOU THAT ALL DOCUMENTS THAT ARE NOT ISSUED ON EU FORMS MUST BE TRANSLATED TO ENGLISH OR NORWEGIAN LANGUAGE

3. Should I provide originals or copies of translations?

All documents attached to the tax declaration are scans or copies. Please remember that you need to enclose copies of originally issued certificates to the translations.

4. Are there any tax deductions on children?

Yes- in case of children under the age of 12 we can deduct documented costs of kindergarten, nursery school, baby sitter employed on the basis of an agreement and sports activities which are co-organized by the school/ sports club (excluding activities that are being held on days off from school). Actual costs can be deducted up to amount of 25 000 NOK for the first child + 15 000 NOK for the each next. If the child is disabled we can deduct the a. m costs + costs of special medical care, even if the child is older- but in this case we need to present a certificate issued by the doctor stating that the child is disabled. We need to documents that the costs amounted to at least 9 180 NOK.
Attention!If we are seetling with 10% standardfradrag deduction we cannot decust costs related to child maintenance.

5. Is it possible to deduct the cost of the Internet, home renovation, Norwegian language courses or moving expenses?

Theoretically yes, but it is not worth it. When choosing to deduct these, we must resign from the standard deduction „minstefradrag” (up to 89 050 NOK per annum data for 2016) which in most cases is higher.

6. Are electricity bills tax deductible?

Yes, with pendler status.

7. If we’ve taken on a loan we can deduct the interest cost (loan interest), but we need to meet certain conditions (see point 8 ).

Only if we’ve taken out a loan – the interest is deductible.

8. Is interest on loans for a house/flat in my country of origin tax deductible?

Yes, but this is possible only in strictly specified cases. The whole amount of paid interest on loan is tax deductible if:

  • either you are living permanently in Norway, you are a Norwegian tax resident and your centre of life interest is located in Norway (for example when the whole family is in Norway or you don’t travel to your country of origin),
  • or you are not a Norwegian tax resident (less than 183 days of stay in Norway during the last 12 months and less than 270 days of stay during the last 36 months) but at least 90% of your income was earned in Norway or on the Norwegian continental shelf (you may be asked to prove this by a certificate of income from the tax office from your country of origin).

However, if you are a Norwegian tax resident according to the Norwegian tax law (more than 183 days of stay in Norway during the last 12 months or more than 270 days of stay during the last 36 months) but in the light of an act on avoidance of double taxation between your country of origin and Norway your centre of life interest is in your country of origin (for example you are a pendler and you travel to your family or self-contained flat in your country of origin), then you will be able to deduct only a part of paid interest on loan which corresponds to the share of your assets in Norway in relation to all of your assets.

9. Are airline tickets to my country of origin tax deductible?

Yes, but in your tax return the actual price of the tickets will not be deducted, but only the value of travels counted according to the amount of kilometers between your place of residency in your home country and a place of residency in Norway. In order to deduct the value of travels this value must be higher than your own contribution (22 000 NOK). Remember that confirmations of travels must be enclosed even if you are not applying fot their deduction, but you will be deducting costs of sustenance and accommodation.

10. Are ferry tickets to my country of origin tax deductible?

The value of the ferry tickets will be added to the costs of travels to the country of your origin along with kilometers, only when the summary value of all ferry tickets will exceed 3 300 NOK. However tickets must be included always, even if their value is not exceeding 3 300 NOK, because they will constitute the proof of traveling in order to deduct the costs of sustenance and accommodation.

11. What is the deadline on submitting my tax return?

Fundamentally the tax return should be submitted until the 30th of April. But if you have provided us with your Altinn/Min ID codes, and until the end of April you will inform us that you would like to prolong the deadline till the end of May, we can do so without any consequences by submitting a special application in the tax office’s electronic system.
12. Are there any consequences for failing to submit a tax declaration?
If the tax payer will fail to submit his tax return, the tax office will settle his tax automatically without including any deductions.
Tax payers do not have the obligation to submit their tax return. In this case it is considered that they are silently accept the pre-tax return prepared by the tax office. However if the pre-tax return contained some mistakes and the tax payer didn’t corrected them (because he didn’t submit a tax return), theoretically he will lose the right to appeal from the outcome of the settlement, also a penalty of 30% of tax due for a given year might be imposed on him.

Company Polish Connection does those kinds of appeals, but in order for the appeal to be recognized we need to pose a very convincing explanation on why the tax return was not submitted and still we will not have a 100 % of guarantee that those explanations will be acknowledged by the tax office.

13. Can I apply to submit my tax return after April 30th?

If the tax return will not be submitted within the deadline, the tax office will calculate the tax by itself according to the information they have. If we know in advance that we will be late, we can submit an application for prolonging the deadline on submitting the tax return until the end of May. Such application can be submitted electronically via Altinn system not later than till the end of April. If we are not able to meet the deadline even until the end of May because for example we are still missing some documents, it is best to submit the tax return just like it is explaining that the missing documents will be send later on, or to just write to the tax office informing them about the problem. The worst thing we can do is to sit and wait passively for the final tax assessment notice, because this theoretically strips the tax payer of the right to make an appeal.

14. What is the difference between Selvangivelse, Skattemelding and Tax Return

There is no substantive difference. Tax return is an English version of Selvangivelse, it is usually received by the persons that are subjected to the Central Tax Office for Foreign Affairs (SFU). Such persons must remember to fill inn and additional form- an attachment to the basic tax return.

15. How long does the procedure last?

Final tax assessment notices are issued between June and October. The tax office decides on the deadline. Persons which submitted their tax return in paper version will receive their final tax assessment notice in August. Tax assessment notices generated by the Central Tax Office for Foreign Affairs (SFU) are usually sent in October.

16. How large a tax refund can I expect?

The amount of tax refund (or possible underpaid tax) depends on many factors: the amount of paid advance tax and included deductions. In most cases we are able to calculate the expected tax refund based on the documents provided by the client. However it is not possible if a part of documents is missing (especially the certificate of gained income and tax advance payments).

17. Can I apply for a tax refund for previous years through Polish Connection?

Yes. An appeal is possible within one year from the date in which the final tax assessment notice was published. If the client wishes so we can prepare an appeal for previous years, provided that the tax office is not obligated to acknowledge such correction. In order for the older appeals to be recognized by the tax office we need to pose very serious reasons which will speak for them. Examination of the appeal usually takes about 12 months. If the correction will be submitted within 6 weeks from the date in which the final tax assessment notice was issued the tax office should examine in it within 3 months.

18. What should I do if don’t receive my Selvangivelse/Skattemelding?

Order MinId/Altinn codes. We will find your tax return on the tax office’s website by logging inn using the codes. If it so happens that the declaration will not be in the system, You will have to fill inn and submit an emergency tax declaration form (RF-1282) providing all the information by yourself.

19. What is the certificate of gained income and tax advances payed.

Certificate about gained income and tax advances payed is a document, which you receive from your employer/employers. It is a documents that states the amount of your income and the amount of tax advance payed to Norway in a given tax year. If you don’t have such document than by using Altinn/MinID codes we are able to download appropriate documents from the Altinn system if your employer has reported all your earnings.

20. What is the Årsoppgave fra banken document?

Årsoppgave is a document from the bank, which states the balance of your bank account as at the last day of a given year. This document is required for your tax settlement in case when the tax return is missing (Selvangivelse/Skattemelding/Tax Return).

21. In what form will I receive my tax refund?

TTax refund is usually payed to the Norwegian bank account or in a form of check, which is send to the tax payer’s correspondence address which is registered in the Norwegian population office (Folkeregister). If we have a national bank account (an account that functions in our country of origin) and we want the tax refund to be transfer to this account we need to report it on a special from utill May 15th in a year in which we are settling our tax. Undersigned form containing bank account data and information for international bank transfers (IBAN and SWIFT number), certificate about owning the account along with the copy our passport or ID card is being send to a respectful unit which is responsible for the payment of tax refund.

22. How long must I wait for my tax refund?

Tax refund should be transferred to the bank account within 6 weeks from the date in which the final tax assessment notice was published at the least. If your tax refund was supposed to arrive in a form of check it may take a bit longer. Unfortunately delays in payments occur often.

23. Will I receive confirmation that I’ve submitted my tax declaration to the Norwegian tax office?

If you have submitted your tax return electronically (through Altinn system) confirmation will be recorded in an arhive of your Altinn account. If your tax return was send to the tax office in a paper version (with confirmation of sending) remember to leave a copy for yourself along with the confirmation that it was sent.
In the period between jun and October the tax office sends a document called Skatteoppgjør / Tax Assessment notice. This document is a result of your tax settlement and by all means states how big is the amount of tax due or tax refund.

24. What is the second tax class

Second tax class is dedicated to each person which spouse’s gross earnings are lower or equal to for example for year 2016 45 870 NOK . In this situation we will pay a lower tax.

25. How do I document my spouse’s earnings?

With an income certificate from the Tax Office from the country of your origin which is being issued on the basis of an already submitted tax declaration. This document needs to be translated in to Norwegian or English language. Attention! you cannot submit a translated certificate of pay and tax deducted which your spouse’s receives from his/hers employer, or a certificate from the tax office that states that our income has not been reported or that we do not figure in the tax office’s records.

26. I am unmarried, can I deduct the costs of living in Norway and travelling to my country of origin?

Yes, if you meet certain conditions. You can learn more here

27. Can I get pendler status if my spouse or partner is registered as living somewhere else?

In order to apply for pendler status we need to present amongst others certificate of joint residency with your family, issued by the population register’s office from the country of your origin which also states the date in which the joint registration took place. In case where the joint residency is missing both spouses may write down a notary statement about running a joint household under the stated address along with the date since when. This however will not give us a 100 % guarantee that the tax office will acknowledge the pendler status, but usually it succeeds.

28. Can people in unmarried relationships apply for the 2nd tax class?

No. A common- law marriage is not equally measured to marriage in terms of tax.

29. Are there any kinds of additional deductions for persons raising a child/children on their own?

Yes. Till the year 2013 such persons had the right to settle their tax within the 2 tax class as a single parent. Starting from year 2013, 2 tax class for single parents was abolished. There is a special tax deduction dedicated to them. The amount of this deduction changes in relation to the amount of months of single child/children care. The maximum amount of the deduction amounts to 51 804 NOK. This deduction is dedicated to persons which have been collecting an extended child benefit (utvidet barnetrygd) for their child/children and is usually being included in the tax return. If this deduction has been calculated incorrectly or is simply missing, all changes need to be documented in the tax return by presenting documents from NAV about the extended child benefit being granted.
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