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TAX RETURN 2018for seafarers and fishermen

  Of you are working on board a vessel and you are spending there 130 days or more, you can use a special deduction for seafarers and fishermen in height of 30% of income as basis of taxation. Maximum amount of deduction for seafarers amounts to 80 000 NOK , in case of fishermen it amounts to 150 000 NOK.
This deduction can be granted, when the job as a seafarer is a tax payer’s main activity in a general working time. The requirement of working on board a vessel for 130 days distinguishes this form of earning as a seafarer’s main activity amongst other forms of activity connected with sailing.
Situation is similar for working fishermen. The deduction is granted to those to whom fishing at sea or along the coast is a main activity in a given tax year and the lasted for at least 130 days. Tax payers which treat fishery as an additional activity don’t have the right to this deduction.
Seafarer’s fishermen deduction can be combined with other deductions like 10% standardfradrag.


List of documents:

  • Document Skattemelding 2018/Tax Return 2018 – This document arrives in late March or at the beginning of April. You haven’t received your tax return? Send only the PIN codes!
  • PIN codes for the Altinn/MinID system You don’t have PIN codes? Order them here
  • Certificate of income and advanced paid tax, which says how much we have earned in Norway in year 2018; Årsoppgave from NAV if a benefit was paid * excluding child benefit and care allowance
  • Monthly salary payment confirmations, for each month of work in Norway in year 2018 or a summary “lønnslipp” which summarizes the whole year
  • Information on catches for each month (for fishermen)
  • Seaman’s book (for seafarers)
  • IF YOU HAVE CHILDREN WHICH TILL THE END OF YEAR 2018 STILL WERE UNDER AGE OF 12 YOU CAN DEDUCT COSTS OF NURSERY SCHOOL, BABY SITTER, KINDERGARTEN, SPORTS ACTIVITIES THAT ARE CO-ORGANIZED BY THE SCHOOL OR A SPORT CLUB (EXCLUDING THE ACTIVITIES THAT ARE BEING HELD ON DAYS OFF FROM SCHOOL!). IN ORDER TO DO SO PLEASE PROVIDE US WITH:

  • Child/children’s birth certificate(s) (abridged copy not older than 2 years)
  • Certificate of joint residency with your child/children- an up-to-date document which is issued in year 2018 by the Population Evidence Register, indicating the date of when the joint registration exists
  • Certificate issued by the nursery school /kindergarten/ institution organizing sports activities which states the amount of payment(s) made in 2018 (containing parents and the child’s personal data, stamp of the institution, summary amount paid in 2018
  • Filled table for seafarers ( Download table for seafarers)
  • Filled table for fishermens( Download table for fishermens)
  • * If you were paying for journeys / accommodation – check list of the documents to STATUS PENDLER

    IMPORTANT! There is no longer the possibility to apply for 2nd class settlement

    ATTENTION! NORWEGIAN TAX OFFICE HAS TIGHTENED THE CONTROL OVER THE DOCUMENTATION. PLEASE REMEMBER TO ATTACH TO TRANSLATION OF DOCUMENTS ALSO ORIGINAL COPIES OF POLISH CERTIFICATES. WE KINDLY REMINDER THAT ALL DOCUMENTS THAT ARE NOT ISSUED ON UE PAPER MUST BE TRANSLATED INTO ENGLISH OR NORWEGIAN.

    Please, send copies/scans of required documents (in Norwegian or English language) along with a filled out form to the below mentioned address:

    POLISH CONNECTION
    ul. Antoniego Abrahama 37/3
    81-366 Gdynia
    e-mail: gdynia@podatek.no
    e-mail: office@polishconnection.no

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