Appeal against tax assessment for the previous years

It is possible to submit an appeal against the tax assessment prepared by the tax office. It usually entails significant financial benefits. An appeal submitted within 6 weeks following the publication of the tax assessment notice should be considered within 3 months.
If it is lodged after 1 year from the date of such a publication, there is a risk that it will be dismissed regardless of the fact that, in theory, the tax assessment may be subject to appeal up to 10 years back.

Please find below a list of documents required to submit the appeal:

Tax assessment notice for a given tax year (Norw. Skatteoppgjør) constituting information regarding either how much money you will get back (tax refund), or how much you will have to pay (underpaid tax). This document is sent between June and October. Have you still not received the tax assessment notice? All you need to do is to provide the PIN codes!
Option for logging at skatteetaten.no - MinID sms, Buypass or BankID.
Information on income earned and advance payments deducted showing how much you have earned in Norway during a tax year.
Monthly pay slips for each month worked in Norway during a given year, or a summary of the whole year (Norw. "lønnslipp").

NOTE!

In the case where a spouse lives permanently in the country of origin, one can benefit from the deductions as a commuter (Norw. “pendler”). It is the most cost-effective option for persons who live in a state of matrimony or those raising children.

Other appendices:

Marriage certificate / child birth certificate (official copy issued within the last 2 years)
Certificate on joint registered address with a spouse and/or children under the age of 22, indicating the date of its registration (document from the National Population Register issued this year)
Travelling to Poland - please provide copies of tickets or other documents proving air and/or ferry travels (flight invoices are not included!) The documents must be provided with the complete date of travel.
If you have been paying for the accommodation in Norway yourself, please enclose a copy of a document stating how much the rent has cost you (tenancy agreement + bank transfers, giro transfers paid). If your employer deducts rent from your wages, you will need monthly pay slips.

NOTE!

Deduction of accommodation expenses without confirmation of payments is only possible if the annual fee amounted to a maximum of NOK 10,000. This requires a written confirmation from the landlord stating the total amount paid. Payments exceeding the amount of NOK 10 000 (per annum) are accepted only in the form of bank transfers.

NOTE!

If you have children which till the end of year 2022 were under age of 11 you can deduct costs of nursery school, baby sitter, kindergarten (the deduct not contain cost meals), sports and artistic activities that are co-organized by associations and clubs - taking place in the afternoon hours (hours responding to working school day-care room and excluding the activities that are being held on days off from school!)
For this purpose provide us with the following documents:
- birth certificate of your child / children (official copy issued on the European Union form within the last 2 years)
- certificate on joint registered address with your child / children indicating the date of its registration (document from the National Population Register issued this year) - copy of translation into English or Norwegian
- certificate from the nursery / kindergarten / institution organising the sports activities on the amount of fees paid in a given tax year (including data of the child and parents, stamp of the institution and signature of the authorized person, as well as a total amount)

If you are single and meet simultaneously the following three conditions:

you have an independent flat in you home country (rented or your own)
your flat in Norway does not exceed 30 square metres per person, 50m2 for two persons, 70m2 for three persons, etc.,
you travel to Your home country at least 4 times a year and can apply for "pendler status" for single persons, you must also provide:
certificate of ownership of an independent flat or house in Your home country (deed of ownership or tenancy agreement),
confirmation of travels in the form of tickets or reservations (to be attached even if travel expenses are not deducted!)

Find out what you should know before submitting the documentation:

The rules concerning the use of the pendler status have changed for the appeals submitted for the year 2018 in the following manner:

If you have an access to kitchen (possibility to prepare a hot meal), you are not allowed to deduct per diems.
Deduction of accommodation expenses may be used only for 2 years (*persons who change accommodation will acquire the right to deduct again).
For the purpose of settling the pendler status for a spouse/children, it is no longer required to document a minimum number of travels in order to deduct the accommodation or per diems. In the case of a single pendler, you are not required to document travels every 3 weeks. It has to be done only 4 times per year.
Furthermore, tax class 2 was abolished.
We would like to emphasise that due to intensified controls of documentation carried out by the Norwegian Tax Administration, the translated documents should be supplemented by the copies of Polish certificates. All documents which are not issued on the European Union forms must be translated into English or Norwegian.
If you wish to send the documents to our office by post, do not send the original documents.
It is no longer possible to claim a 10% allowance in the appeal for 2019.

Documents may be submitted:
by e-mail to: office@polishconnection.no

by post (copies of documents) using the following address:
Polish Connection Sp. z o.o. ul. Antoniego Abrahama 37/3, 81-366 Gdynia

Next steps

Download the form

The form we have prepared will help you in the effective tax settlement.

Fill in the document

Complete the downloaded form and fill in the table. Contact us for assistance if you encounter any problems.

Send

Please send copies/scans/photos of the required documents together with the completed table to the following e-mail address: gdynia@podatek.no