Individuals who have worked in Norway, either offshore on the Norwegian Continental Shelf or onshore in Norway are required to complete a Norwegian income tax return.
The Norwegian Tax Administration are due to start issuing the pre-populated tax returns to individuals who worked in Norway during the 2019 Norwegian tax year from the 18th March 2020. These can be accessed via Altinn, the electronic filing portal. These pre-populated tax returns are based on the information that has been submitted to the Norwegian Tax Administration by employers during the year.
The deadline for submission is the 30th April 2020 however it is possible to obtain an extension to the 31st May 2020. The extension application can be made via Altinn or in writing to the Norwegian Tax Administration. This must be done prior to the 30th April 2020 and no extensions will be granted beyond this date.
The tax return gives an overview of the income earned in Norway, deductions allowed and debts for the 2019 Norwegian tax year. The easiest way to make changes to the tax return is via Altinn. Alternatively, a paper copy can be sent to the Norwegian Tax Administration. The essentials that should be checked on the pre-populated tax returns are as follows:
- Check the personal details are correct. If not, the records should be corrected.
- 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.
- Check that Norwegian Social Security contributions have not been deducted incorrectly.
- 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.
After the tax returns are submitted, the Norwegian Tax Administration will process the information and issue the 2019 Norwegian Tax Assessment Notice (TAN). The TAN will be issued between June 2020 and October 2020. The TAN will indicate whether there has been an over or underpayment of tax to Norway. If tax has been overpaid, a refund will be issued. If however there has been an underpayment of tax, this must be settled as soon as possible to avoid in late payment penalties and interest.
If you require any further information on this, wish to apply for an extension to the deadline for filing or require support with completing your 2019 Norwegian income tax return, please contact Kris Walker, Payroll & Employment Taxes Assistant Manager (firstname.lastname@example.org) or your usual AAB contact.
By Kris Walker, Payroll & Employment Taxes Assistant Manager
For more information on Kris and the Payroll & Employment Taxes team, click here.