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Tax in Norway: Are you tax liable to Norway?

If you are conducting business, live, work or own real estate in Norway it is likely that you, or your company, are tax liable to Norway. Generally this means that you, or your company, should pay taxes in Norway according to Norwegian tax rules and Norwegian tax rates. The tax lawyers at Codex are specialized in both Norwegian and international tax law. This means that we can assist you with any questions you should have involving taxes or VAT.

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About tax in Norway:

Should your company as a business pay taxes in Norway?

If your company is tax resident in Norway, the general rule is that the company is tax liable to Norway for its worldwide income and wealth. If you conduct business outside of Norway, tax agreements between Norway and the state(s) where the business is conducted could reduce Norwegian taxes.

If your company is not a tax resident of Norway, the company is tax liable to Norway for the income attributable to Norwegian business operations. A tax agreement between Norway and the state where the company is resident could reduce Norwegian taxes. Whether your company has a permanent establishment in Norway will often be decisive for the tax liability.

Should you as a private individual pay taxes in Norway?

I you are tax resident in Norway, the general rule is that you are tax liable to Norway for your worldwide income and wealth. If you have income or wealth outside of Norway, tax agreements between Norway and the state(s) where the income is from or the wealth is situated could reduce Norwegian taxes. You become tax resident in Norway if your stay in Norway exceeds 183 days during a 12 month period or 270 days during a 36 month period.

If you are not a tax resident of Norway, the following can create an obligation to pay taxes in Norway:

  • working in Norway
  • owning real estate in Norway
  • owning personal property in Norway
  • being entitled to dividends from stocks in Norwegian companies
  • being board member in a Norwegian company

What can we help you with?

Tax is a complex area and the Norwegian tax system and rules are often subject to change. The tax lawyers at Codex have extensive knowledge of Norwegian and international tax law and general corporate law. We have broad experience in assisting Norwegian and foreign companies, as well as private persons. These are some of the issues we can assist you with:

  • Establishing a business or a company in Norway
  • Tax and VAT liability in Norway
  • Tax planning and optimizing in Norway
  • Reporting obligations in Norway
  • Work contracts, minimum salary requirements in Norway
  • Business contracts in Norway
  • Tax return in Norway
  • Voluntary disclosure (information regarding wealth and income previous years)
  • Appeals on tax assessment or other decisions from the Norwegian Tax Administration
  • Tax emigration from Norway

Codex Advokat provides legal assistance and is your partner when you have a dispute; a partner who appreciates service and quality. Contact us today!

Please note that the information contained in this document is of a general nature only and is subject to change. It is not meant to be comprehensive and does not constitute financial, legal, tax or other professional advice.