A Guide To Navigating Norwegian Income Tax Returns

An important Norwegian tax reporting consideration for individuals who have worked in Norway or offshore on the Norwegian Continental Shelf (unless the individual is taxed under the Norwegian PAYE Scheme) is the requirement to complete and file a Norwegian income tax return to the Norwegian Tax Administration.

What is a Norwegian Tax Return?

A Norwegian income tax return is an overview of Norwegian income, deductions, wealth, and other information to determine the tax position in Norway that an individual is required to file with the Norwegian Tax Administration.

WHAT ARE NORWEGIAN INCOME Pre-Populated Tax Returns?

During March/April 2024, the Norwegian Tax Administration will issue pre-populated tax returns to individuals who have worked in Norway during the 2023 tax year (Jan to Dec 2023). The pre-populated tax return can be accessed via the individuals Altinn account (Norwegian electronic online filing portal).

Pre-populated tax returns are provided by the Norwegian Tax Administration based on employer-reported information, reported during the tax year. It is important to review and correct any errors before submission, especially for non-Norwegian nationals. Ignoring these returns will result in acceptance of the provided information for tax assessment. If a paper tax return is received and you don’t have access to Altinn you will still need to ensure the tax return is correct and make any necessary changes, if required ahead of submission.

What actions are required?

As mentioned above, it is vital that a review is undertaken of the received pre-populated tax return and if any information is incorrect or missing, the necessary changes must be made ahead of the submission. All individuals with Norwegian activity, must file a completed and correct 2023 Norwegian tax return by the deadline.

The essentials that should be checked on the pre-populated tax returns are as follows:

1. Check the personal details are correct. If not, the records should be corrected.
2. Check the correct income has been reported by the employer.
3. Check that all available deductions have been granted – some deductions are granted automatically whilst some can only be claimed by making an amendment to the pre-populated tax return.
4. Check that the correct Norwegian Social Security position has been reported i.e., if contributions are due, these are included or if an exemption was available that no liability has been reported.
5. If the tax return is for a non-Norwegian national, the “Additional Information” section requires to be completed – this is particularly important for UK residents.

WHEN IS THE 2023 NORWEGIAN TAX RETURN DEADLINE?

The deadline for submission of the 2023 Norwegian tax return is the 30^th April 2024. However, it is possible to obtain an extension to the 31^st May 2024.  The extension application can be made via Altinn or in writing to the Norwegian Tax Administration, however this must be done prior to the 30^th April 2024 – no extensions will be granted beyond this point.

what happens once my norwegian income tax return is submitted?

After the tax returns are submitted, the Norwegian Tax Administration will process the information and issue a tax assessment notice (TAN) to the individual. The TAN will indicate whether the correct income tax has been paid to Norway. If tax has been overpaid, a refund will be issued, however if there is an underpayment of tax, then this must be settled as soon as possible to avoid any late payment and interest charges.

Most individuals will receive their 2023 TAN between April and June 2024, while others may have to wait until autumn. Everyone will receive their 2023 TAN by the 1^{st of} December 2024. Individuals will be notified when their TAN is ready.

The Norwegian Tax Administration have communicated, that 2023 TANs will not be issued on Norwegian public holidays, during the Easter week or in July 2024 and the first half of August 2024. Should an individual be due a tax refund, it will be paid once they receive their 2023 TAN.

HOW CAN AAB HELP?

We are experts in advising companies & individuals that have, or are considering, work in overseas locations, and particularly Norway. Across the team we have decades of experience supporting companies & individuals, in assessing what their Norwegian reporting obligations may be and support them in making all necessary registration, tax filings and payment requirements, ensuring the process is as seamless and painless as possible.

If you require any further information or support with completing your employees’ or own personal Norwegian Income Tax Return, please do not hesitate to get in contact with Carol Sim, or a member of our Overseas Employment tax services team.