TAX REFUND FROM NORWAY

Tax refund process

At the beginning of 2019, Norway switched to the simplified taxation system for temporary foreign workers who live and work in Norway by introducing a fixed tax rate of 25 %.
In order to be eligible for a tax refund, you should be enrolled into the traditional taxation system in Norway. You can switch to this taxation system for the year 2020 until the 30th of April 2023, therefore, we strongly advise you to contact us without delay to initiate the procedure.

Registration

Register for a tax return. Immediately after the registration you shall receive the documents submission form and further instructions. Our consultants shall contact you in 24 hours and answer all potential questions.

You can also download the documents submission form on your own. Find its filling examples here. After filling it in, you will have to gather all the documents necessary for a tax return.

Documents necessary for a tax return:

A copy of your passport or ID card;

Official documents certifying the holder’s identity and citizenship.

Arsoppgave form or last payslips from all employments;

Årsoppgave form – document provided by your employer which states your total income and paid taxes.

Last payslip – document provided by your employer along with your salary. Last payslip states your total income and paid taxes.

Examples:

Last Payslip

 

Arsoppgave

Skattemelding form (Tax return) (if you received it from Norway Tax Authorities);

Skattemelding is a document issued by Norwegian Tax Administration. It contains full information on employee‘s income and taxes. In the end of March these forms are sent to everybody who works in Norway.

Examples:

Skattemelding

 

Tax Return

Tax Assessment Notice (Skatteoppgjor) (if you have one);

Skatteoppgjor is a tax calculation issued by Norwegian Tax Administration at the end of the tax year.

Example:

Skatteopgjor

 

Tax Assessment Notice

Copy of Skattekort – tax deduction card (if you have one)

Everybody who works in Norway must have a form called Skattekort. It has a person‘s Fodselsnummer or a so called D-number on it. Employers use this document to calculate how much taxes should be deducted from employee‘s salary. A new Skattekort is issued to employees in December every year.

Example:

Tax Deduction Card

At the beginning of 2019, Norway switched to the simplified taxation system for temporary foreign workers who live and work in Norway by introducing a fixed tax rate of 25 %.
In order to be eligible for a tax refund, you should be enrolled into the traditional taxation system in Norway. You can switch to this taxation system for the year 2020 until the 30th of April 2021, therefore, we strongly advise you to contact us without delay to initiate the procedure.

NOTE: If you do not have all required documents – no problem! You can still begin your tax return process. Contact us and we will help you get them.

Submission of documents

Submit all the necessary documents and the documents submission form to us. Bring or send all the documents to our representative office via mail:

RT Tax
E. Ožeškienės 15
LT-44254 Kaunas
Lithuania

Having received your documents, we will begin your tax return process immediately and inform you. You can follow the process by logging in to an online account, created especially for you.

When the foreign tax office returns your taxes, you will be informed by e-mail about the successful tax refund.

Other services

If you worked in Norway, you could use Child Benefit allowance return service. You can qualify for child benefit if at least one of the parents is working/has worked in Norway while the other one is living with a child in a European Economic Area (EEA) country.

RT Tax specialists can help you to prepare documents for you to receive Child Benefit allowance.

Child Benefits (Barnetrygd) belong to children until they turn 18. The purpose of Child Benefit allowance is to help parents to defray some of the cost of raising children. If a child receives other benefits in a EEA country, you will only be paid the amount by which the Norwegian benefit exceeds the benefit a child receives in the EEA country.

Amount of the allowance: 1074 NOK per month (970 NOK per month till Mar 1 2019).

Documents required:

• A copy of marriage certificate (translated and certified by a translation agency);
• A copy of child’s birth certificate (translated and certified by a translation agency);
• A copy of child’s passport (if any);
• A Certificate from Ministry of Social Security and Labour of home country confirming that the child does not receive any benefits or receives benefits in an EEA country (translated and certified by a translation agency);
• Copies of passports of both parents;
• Family composition certificate issued by municipality or your local government (translated and certified by a translation agency);
• A residence permit issued by police in Norway;
• A copy of employment contract in Norway;
• Last payslips – originals or copies;
• Årsopgave – originals or copies.

Limitation period: Child Benefit allowance may be returned for the last 3 years.

Important information: If you stop working in Norway, you have to inform NAV (Norwegian Labour and Welfare Organization) about it because you are no longer eligible to receive Child Benefit allowance. If you stop working in Norway but you still receive Child Benefit allowance, NAV may calculate a debt for you. If parents live together, money is transferred to child’s mother. If one of the parents lives in Norway, money is transferred to the parent with whom a child is currently living in EEA country. NAV considers if you are eligible for Child Benefit allowance in Norway. RT Tax is not responsible for the time frame, outcome or the amount of allowance.

Extended Child Benefit (Utvidet Barnetrygd) – an additional benefit paid to divorced or single parents.

Amount of the allowance: 1940 NOK per month.

Documents required:

One of the following documents which proves that a child is being raised by a single parent:

• A copy of divorce certificate (translated and certified by a translation agency);
• A copy of death certificate (translated and certified by a translation agency);
• A copy of court decision on custody (translated and certified by a translation agency);
• A copy of child’s birth certificate (translated and certified by a translation agency);
• A copy of child’s passport (if any);
• A Certificate from Ministry of Social Security and Labour of home country confirming that the child does not receive any benefits or receives benefits in an EEA country (translated and certified by a translation agency);
• A copy of passport of one of the parents;
• Family composition certificate issued by municipality or your local government (translated and certified by a translation agency);
• A residence permit issued by police in Norway;
• A copy of employment contract in Norway;
• Last payslips – originals or copies;
• Årsopgave – originals or copies.

Limitation period: Utvidet Barnetrygd (Extended Child Benefit) allowance may be returned for the last 3 years.

Important information: If you stop working in Norway, you have to inform NAV (Norwegian Labour and Welfare Organization) about it because you are no longer eligible to receive Child Benefit allowance. If you stop working in Norway but you still receive Child Benefit allowance, NAV may calculate a debt for you. If parents live together, money is transferred to child’s mother. If one of the parents lives in Norway, money is transferred to the parent with whom a child is currently living in EEA country. NAV considers if you are eligible for Child Benefit allowance in Norway. RT Tax is not responsible for the time frame, outcome or the amount of allowance.

A Cash-for-Care Benefit (Kontantstøtte) – this benefit belongs to children between the age of 13 and 19 months. Kontantstøtte allowance is granted for a maximum of 7 months. This allowance is provided to a child if a child does not attend kindergarten or attends less than 32 hours per week.

Documents required:

• If a child attends kindergarten: A certificate from the kindergarten stating how many hours per week the child attends kindergarten. The number of hours should not exceed 20 hours per week (translated and certified by a translation agency);
• A copy of child’s birth certificate (translated and certified by a translation agency);
• A copy of child’s passport (if any);
• A Certificate from Ministry of Social Security and Labour of home country confirming that the child does not receive any benefits or receives benefits in an EEA country (translated and certified by a translation agency);
• Copies of passports of both parents;
• Family composition certificate issued by municipality or your local government (translated and certified by a translation agency);
• A residence permit issued by police in Norway;
• A copy of employment contract in Norway;
• Last payslips – originals or copies;
• Årsopgave – originals or copies.

Limitation period is 3 months, i.e. the period under review is three months prior to the receipt of the application until the child reaches the age of 19 months.

Important information: If you stop working in Norway, you have to inform NAV (Norwegian Labour and Welfare Organization) about it because you are no longer eligible to receive Child Benefit allowance. If you stop working in Norway but you still receive Child Benefit allowance, NAV may calculate a debt for you. If parents live together, money is transferred to child’s mother. If one of the parents lives in Norway, money is transferred to the parent with whom a child is currently living in EEA country. NAV considers if you are eligible for Child Benefit allowance in Norway. RT Tax is not responsible for the time frame, outcome or the amount of allowance.