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Norway - Income Tax

Norway - Income Tax

Taxation of international executives

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Tax returns and compliance

When are tax returns due? That is, what is the tax return due date?
 

30 April is the due date for tax returns.

What is the tax year-end?
 

31 December.

What are the compliance requirements for tax returns in Norway?
 

All individuals who are considered employees have to file a tax return by the end of April the year following the income year. Individuals on tax card according to Pay As You Earn system (PAYE) are exempt. A pre-filled return will be mailed to all taxpayers by mid-March. This return has to be checked, reviewed, and if necessary corrected by the taxpayer. The revised tax return has to be signed and returned to the tax authorities by 30 April preferably by using the webportal Altinn or Skatteetaten. Where the tax return has been checked and reviewed and corrections are not necessary the tax return will be regarded as delivered and accepted even though it is not returned to the tax authorities (except for individuals taxable to the Central Office Foreign Tax Affairs - Foreign nationals working for foreign employer with income taxable to Norway who will have to send the tax return to the authorities).

It is possible to obtain an extension of the due date, normally up to 1 month, to file the return. The application for an extension must be sent to the tax office before the end of April. If a tax return is not submitted, the income may be arbitrarily assessed.

Please note that the tax returns are usually filed electronically via www.altinn.no or www.Skatteetaten.no. It is possible to make changes in your tax return after it is submitted. This can be done for the following 3 years after the filing deadline. This means that you no longer have to file a complaint on the tax assessment in order to make changes after the submission deadline.

Tax rates

What are the current income tax rates for residents and non-residents in Norway?

Residents

The Norwegian tax system has two bases of income. The ordinary income base is a net base. The tax on ordinary income is 22 percent for 2020.

In addition, we have the personal income base. This is a gross base for taxation. The bracket tax and the social security contributions for employees are based on this. Bracket tax is a progressive tax on gross salary and other personal income.

The bracket tax rates for 2020 are as follows:

  • from NOK180,800: 1.9 percent
  • from NOK254,500: 4.2 percent
  • from NOK639,750: 13.2 percent*
  • above NOK999,550: 16.2 percent.

*residents of some parts of Finnmark and North-Troms 11.2 percent

Employee’s social security contribution is 8.2 percent of gross income.

Please note that the Norwegian tax system is divided into different tax classes. This has an effect on the size of some deductions. Resident taxpayers are allowed a personal tax-free amount in year 2020:

  • tax-free amount class 1: NOK51,300

The classes are defined as follows:

  • Class 0: Applies to taxpayers with limited tax liability (taxpayers who are not considered residents of Norway and who do not receive income from regular employment) and companies and other organizations that are considered entities for tax purposes. Such taxpayers are taxed on their net income taxable in Norway.
  • Class 1: Applies to residents. For tax-free amount, see the following.

The above mentioned tax rates are directly applicable for persons resident in Norway for tax purposes for a full 12-month calendar year. For individuals resident in the country/jurisdiction for tax purposes for less than 12-months, or for persons not resident in Norway for tax purposes, the tax-free amounts and the tax rate intervals in regard to the calculation of the tax, municipal and top tax, are reduced according to how many months the person is considered to have been in Norway.

From 2019, a new and simplified tax scheme has taken effect (PAYE) with a flat tax rate of 25 percent (16.8 percent if not a member of the Norwegian social security scheme). Please see below.

General deductions from income

A general allowance, minimum standard deduction for expenditure relating to employment, is allowed at 45 percent of gross earned income with a minimum of NOK4,000 in income from employment and similar income and a maximum of NOK104,450 for the income year 2020. Also, the general allowance is reduced according to the number of months one is resident in Norway. For pension income, maximum deduction amounts to NOK87,450.

Persons moving to Norway may claim the following deductions:

  • interest on debt
  • travel expenses to and from working place in Norway
  • extra expenses for lodging and food incurred (documentation of expenses is mandatory) when working away from home
  • parent deduction (expenses for childcare while the parents are working)
  • losses when selling shares or other financial instruments.

Please note that this list is not complete, but merely an overview of the most common deductions.

Non-residents

The same tax percentages for residents are applicable for non-residents, except for the residents that should choose the simplified tax scheme (PAYE), please see below.

PAYE (Pay As You Earn) for foreign workers
 

From 2019, a new and simplified tax scheme has taken effect. The scheme is meant for you as a foreign worker in Norway. This scheme is called PAYE (Pay As You Earn). Most new foreign workers will fall under this scheme the first year they work in Norway.

Short on the PAYE scheme

  • Your income from employment is taxed at a rate of 25 percent (16.8 percent if not a member of the Norwegian social security scheme).
  • Your employer deducts the tax directly from your salary, and your tax is settled when you receive your salary.
  • You do not claim deductions, and you do not have to submit a tax return nor wait for your tax assessment.

Primarily, the scheme is meant for foreign workers who work in Norway for short periods of time, and who are not tax residents in Norway. In addition to this there is an income limit of NOK639,750. The scheme also applies to most foreign workers the year in which they become tax residents in Norway. The PAYE scheme will be applicable if a tax payer lives abroad and receive director’s fees and similar remuneration from Norwegian companies.

Note that the scheme does not apply for foreign seafarers and offshore workers and workers that have business income or taxable income from property in Norway.

Residence rules

For the purposes of taxation, how is an individual defined as a resident of Norway?
 

An individual will be considered resident in Norway for tax purposes if any one of the following requirements is met.

  • The individual stays in Norway for more than 183 days in one or more periods during any 12-month period. Residency will take place from the income year for which the requirement is fulfilled.
  • The individual stays for one or more periods in Norway for more than 270 days during any 36-month period. Residency will take place from the income year for which the requirement is fulfilled.

Is there, a de minimus number of days rule when it comes to residency start and end date? For example, a taxpayer can’t come back to the host country/jurisdiction for more than 10 days after their assignment is over and they repatriate.
 

For establishing residency in Norway according to the Norwegian Tax Act, the above mentioned requirements apply. Every day in Norway is counted, without taking into consideration the purpose of the stay in Norway.

What if the assignee enters the country/jurisdiction before their assignment begins?
 

The above mentioned rules still apply.

Termination of residence

Are there any tax compliance requirements when leaving Norway?
 

Termination of residence in Norway for persons with a total stay in Norway not exceeding 10 years happens when the following requirements are fulfilled:

  • permanent stay in a foreign country/jurisdiction
  • stay in Norway must not exceed 61 days within a 12-month period
  • do not have the disposal of a permanent home in Norway.

If all three requirements are fulfilled within the same calendar year, the termination of residency will be the latter of the dates when the person either takes a permanent stay in a foreign country/jurisdiction, or gives up the disposal of a permanent home in Norway. If the fulfillment of the requirements is spread over 2 different income years, the termination of residence will occur either 1 January the latter income year or the latter date when the person gives up the disposal of a permanent home in Norway or establishes a permanent stay in a foreign country/jurisdiction.

The same conditions apply for persons with a total stay in Norway exceeding 10 years. However, the above mentioned conditions must be fulfilled for 3 consecutive years following the year of moving. Furthermore, the taxpayer also has a duty to file a Norwegian tax return for the moving year and the following 3 years.

In addition the individual has a mandatory obligation to inform the Norwegian Registration Office of any change of address.

What if the assignee comes back for a trip after residency has terminated?
 

The above mentioned rules still apply.

Communication between immigration and taxation authorities

Do the immigration authorities in Norway provide information to the local taxation authorities regarding when a person enters or leaves Norway?
 

There is no automatic exchange of information, but the immigration authorities may collect information from the tax authorities if needed and vice versa.

Filing requirements

Will an assignee have a filing requirement in the host country/jurisdiction after they leave the country/jurisdiction and repatriate?
 

There is a filing requirement in Norway as long as the assignee is regarded as resident in Norway according to the Norwegian Tax Act, or as long as the assignee receives salary and benefits related to work performed in Norway/or a tax return is issued by the tax office.

Economic employer approach

Do the taxation authorities in Norway adopt the economic employer approach to interpreting Article 15 of the Organisation for Economic Co-operation and Development (OECD) treaty? If no, are the taxation authorities in Norway considering the adoption of this interpretation of economic employer in the future?
 

Yes. Norway uses a hire of labor clause with a wide definition, and thereby the employee becomes taxable to Norway from the first day of work if the salary and costs are borne by the Norwegian company. It is sufficient to conclude that hire of labor has taken place when the employee has been put to disposal by a person (hirer), to another person (user) to carry out work for the latter in the course of an activity the user carries on in the state where the work is performed, and where the hirer does not bear the responsibility and risk for the results produced by the employee’s work.

De minimus number of days

Are there a de minimus number of days3 before the local taxation authorities will apply the economic employer approach? If yes, what is the de minimus number of days?

This will apply from the first day of work.

Types of taxable compensation

What categories are subject to income tax in general situations?
 

In principle, all types of remuneration and benefits received by an employee for services rendered in Norway constitute taxable income, regardless of where paid. Typical items of an expatriate compensation package are fully taxable unless otherwise indicated, as follows:

  • base salary
  • reimbursements of foreign and/or home country/jurisdiction taxes
  • cost-of-living allowances are normally taxable
    • If the employee is considered a commuter (such as has a spouse and children living abroad), cost-of-living allowances up to a fixed amount are normally not considered taxable depending on type of lodging in Norway.
  • housing allowances and the imputed value of housing provided directly by the employer are normally fully taxable
    • However, housing allowances and the imputed value of housing provided directly by the employer may not be taxable if the individual’s spouse and children live abroad.
  • benefits-in-kind generally form part of taxable compensation
    • Where a company car is provided, it will involve a deemed compensation for the private use of the car.
  • home leave reimbursements to the employee are normally taxable
    • If the employee receives payment to visit spouse and children living abroad, the remuneration may not be taxable if they work on their travel.

 

Intra-group statutory directors
 

Will a non-resident of Norway who, as part of their employment within a group company, is also appointed as a statutory director (i.e. member of the Board of Directors in a group company situated in Norway trigger a personal tax liability in Norway, even though no separate director's fee/remuneration is paid for their duties as a board member?

Non-residents are subject to tax if they receive remuneration derived from being a managing director or member of the board of directors in a Norwegian company, unless exempt under the provision of a treaty. The tax liability is irrespective of whether or not the board member is physically present at the board meetings in Norway.

a)   Will the taxation be triggered irrespective of whether or not the board member is physically present at the board meetings in Norway?

Yes.

b)  Will the answer be different if the cost directly or indirectly is charged to/allocated to the company situated in Norway (i.e. as a general management fee where the duties rendered as a board member is included)?

Board member fee is regarded as salary income. Only if the board member receives an amount specified as board member fees, it will be taxable.

c)   In the case that a tax liability is triggered, how will the taxable income be determined?

See above.

Tax-exempt income

Are there any areas of income that are exempt from taxation in Norway? If so, please provide a general definition of these areas.
 

  • Moving expenses from a foreign country/jurisdiction to Norway when the move is initiated by employment in Norway.
  • Business expenses.
  • Special regulations apply for commuters.

Expatriate concession

Are there any concessions made for expatriates in Norway?
 

The person can choose to claim deduction for actual expenses. This can especially prove useful if the person is a commuter, and thereby has the right of tax-free home leave reimbursement and free housing.

Salary earned from working abroad

Is salary earned from working abroad taxed in Norway? If so, how?

Salary earned by a Norwegian resident from working abroad is subject to income tax in Norway. Standard rates apply. A credit is given in the Norwegian national and municipal income tax for any foreign income tax paid.

Residents working abroad for a continuous 12-month period may apply for a deduction in the assessed Norwegian income tax, equaling the part of the tax that falls on the remuneration earned abroad. The tax deduction cannot exceed the tax calculated in Norway on the same type of income which is taxed abroad. Please note that there are detailed requirements which need to be fulfilled to obtain the deduction.

Taxation of investment income and capital gains

Are investment income and capital gains5 taxed in Norway? If so, how?
 

For resident individuals, all worldwide income derived from investments and capital gains are treated as ordinary income with a tax rate of 22 percent for 2020. This applies to interest, dividends, and capital gains from sale of shares. When capital gains are taxable, corresponding losses may also be deducted from ordinary income.

However, please note that the gain from sale of shares and dividends will be grossed up before calculation of the tax on capital gain. Please find below and example

 

NOK

Dividend

5000,00

Deduction*30000*1,3%

390

Taxable Dividend before tax adjustment

4,760

Multiplied by adjustment factor of 2019 (1.44)

6,854

 

 

Tax on dividend NOK71,654, 22%

1,508

 

 

*Cost of acquisition of share NOK 30,000

 

Dividends, interest, and rental income

Rental income

The principal rule is that income derived from renting out a private house is taxable. Exemption is made when more than half of the house, based on the imputed rent value, is disposable to the owner. Likewise the income is not taxable if it is a semi-detached house/duplex and more than half of one of the two sections is at the disposal of the owner. If the whole house or main parts of the house is rented out, the rental income is taxable if gross income from the rental exceeds NOK20,000. If the rental income is considered taxable, operating expenses are deductible.

Rental income derived from renting out an apartment in Norway is taxable with a tax rate of 22 percent. Deductions can be made for costs related to the letting out, such as insurance costs, heating, and so on.

From the 2018 income year, separate rules apply to so-called short-term letting of your own home. If you let your own home for less than 30 days, the income is taxable under the standard method. Under this method, rental income up to NOK10,000 is tax-free. Of the surplus, 85 percent is considered taxable income. With regards to short-term letting of holiday homes and residential properties you no longer use or live in, the tax rules remain the same. This means that this form of short-term letting, for instance via Airbnb, falls under the same tax rules as the more traditional long-term letting of property.

Please see the following for dividends and interest.

Gains from stock option exercises

Gains from stock options due to conditions from employment are taxable as salary at the time of exercise.

In addition, there is exit taxation on latent capital gains from stock options in Norwegian and foreign companies at the date the individual is regarded as emigrated from Norway and thereby is no longer considered as a tax resident of Norway either by a double taxation agreement or by the Norwegian Tax Act. If the stock options are not exercised within 5 years after the break of residency, there will be no exit tax levied on the capital gain. Please be advised that the Norwegian tax authorities will require security for the exit tax in the form of mortgage on shares or a bank guarantee. This will not apply if the country/jurisdiction you leave Norway to has a treaty with Norway regarding exit taxation on shares.

Residency status Taxable at:
  Grant Vest Exercise
Resident N N Y
Non-resident N N Y
Other (if applicable) N/A N/A N/A

 

Dividends

Resident shareholders are taxed on dividends as ordinary income – 22 percent. Tax on dividends for individual shareholders is subject to a basic tax-free allowance. The tax-free allowance will be equal to a risk-free interest on the shareholder’s tax base cost of the shares. The risk-free interest for the income year 2019 is 1.3 percent. There will be a separate determination of the allowance for all shares of a company on shareholder level. Any unused allowance may be carried forward and set off against future distributions or against a gain on the sales of the shares. It may not be set off against income from other sources. Please note that the risk-free interest for 2020 is set in January 2021.

Example (2019)

 

NOK

Company Profit

100.00

Company tax

22.00

Dividend

77.00

Tax free allowance

 

Tax base cost (NOK1,000*1.3 percent)

13.00

Taxable income

64.00

Multiplied by adjustment factor 1,44

92.16

Tax 22 percent

20.28

Net income

43.72


Note: Based on the presumption that the individual paid NOK1,000 for the shares.

Shareholders in other EEA Member States may be allowed the same basic tax-free allowance on dividend payments. Shareholders resident outside the EEA-area do not receive the basic tax-free allowance. The tax rate / withholding tax are either 22 percent or a lower rate according to an applicable tax treaty.

Interest and royalty
 

Residents are taxed on interest as ordinary income. Non-residents are not subject to any Norwegian taxation on interest as long as the interest is not related to business income (PE) in Norway.

Capital gains on real estate
 

Capital gains on real estate located in Norway are, in general, taxable as ordinary income whether or not the owner is resident in Norway for tax purposes. A gain from the disposal of a private residence is not taxable if it has been owned by the resident for at least 1 year prior to the date of sale and has been used by the owner as private residence, for at least 1 year, within the last 2 years prior to the date of sale. Without going into detail, other exemptions may apply, for instance moving abroad.

Capital gains on shares
 

Residents are taxed on capital gains on shares as ordinary income. In addition, there is exit taxation on latent capital gains from shares in Norwegian and foreign companies at the date the individual is regarded as emigrated from Norway, and thereby is no longer considered as a tax resident of Norway either by a double taxation agreement or by the Norwegian Tax Act. If the shares are not sold within 5 years after the break of residency, there will be no tax levied on the capital gain. Please be advised that the Norwegian tax authorities will require security for the exit tax in the form of mortgage on shares or a bank guarantee. This will not apply if the country/jurisdiction you leave Norway to has a treaty with Norway regarding exit taxation on shares.

Additional capital gains tax (CGT) issues and exceptions

Are there additional capital gains tax (CGT) issues in Norway? If so, please discuss?
 

As mentioned above, there is exit taxation on latent capital gains from shares or parts in limited or general partnerships in Norwegian and foreign companies at the date the individual is regarded as emigrated from Norway, and thereby is no longer considered as a tax resident of Norway in regard to national law or tax treaty. If the shares or parts are not sold within 5 years after the break of residency, there will be no tax levied on the capital gain. Please be advised that the Norwegian tax authorities will require security for the exit tax in the form of mortgage on shares or a bank guarantee. This will not apply if the country/jurisdiction you leave Norway to has a treaty with Norway regarding exit taxation on shares.

Are there capital gains tax exceptions in Norway? If so, please discuss?

Pre-CGT assets

Not applicable.

Deemed disposal and acquisition

Not applicable.

General deductions from income

A general allowance for expenditure relating to employment is allowed at 45 percent of gross earned income with a minimum of NOK4,000 in income from employment and similar income and a maximum of NOK104,450 for the income year 2020. Also, the general allowance is reduced according to the number of months one is resident in Norway. For pension income, maximum deduction amounts to NOK87,450.

The taxpayer may claim the following deductions:

  • interest on debt
  • travel expenses to and from working place in Norway
  • extra expenses incurred for lodging and food when working away from home
  • parent deduction (expenses for childcare while the parents are working)
  • losses when selling shares or other financial instruments.

Please note that this list is not complete, but merely an overview of the most common deductions.

Tax reimbursement methods

What are the tax reimbursement methods generally used by employers in Norway?

Normally, a Norwegian employer who has an assignee abroad will tax equalize according to a hypothetical tax. Some employers use the tax protection method.

The following is the normal method of recognizing tax reimbursements paid by the employer:

  • current year gross-up
  • current year reimbursement.

Calculation of estimates/ prepayments/ withholding

How are estimates/prepayments/withholding of tax handled in Norway? For example, Pay- As-You-Earn (PAYE), Pay-As-You-Go (PAYG), and so on.

Please see below.

Withholding taxes

Norway has a withholding tax system. The employer is obliged to withhold taxes in connection with payment of salary to the employee. The amount withheld is based on a tax card obtained by the employee from the local tax office. Withheld taxes have to be submitted to the tax collector on a bi-monthly basis. In June - October of the year following the income year, the individual will get their tax assessment. As for 2020 some tax payers might receive the tax assessment earlier. If the withheld amount is in excess of the tax assessed, the difference will be paid back to the individual, correspondingly if the assessed tax is in excess of the withheld amount, the balance has to be paid by the employee. Interest will be charged.

Pay-as-you-go (PAYG) withholding

A simplified tax scheme meant for foreign works in Norway has taken effect as of income year 2019. For more information, see above. Should the employee choose to use the simplified tax scheme (PAYE), they will be issued a tax deduction card with a PAYE rate of 25 percent when they applies for a tax deduction card. The employer will deduct the tax directly from the salary, and the tax will be settled when you receive your salary. If you have paid too much taxes, you may apply for a refund contacting the tax office.

PAYG installments

Please see the above.

As mentioned above, the employer submits the taxes withheld on a bi-monthly basis to the Tax Collector's Office.

Payment dates are:

Salary

Taxes to be paid

January - February

15 March

March - April

15 May

May - June

15 July

July - August

15 September

September - October

15 November

November - December

15 January, the following year

 

When are estimates/prepayments/withholding of tax due in Norway? For example: monthly, annually, both, and so on.

Please see the above.

Relief for foreign taxes

Is there any Relief for Foreign Taxes in Norway? For example, a foreign tax credit (FTC) system, double taxation treaties, and so on?
 

Norway uses the credit system as the main rule to avoid the double taxation of persons being liable to taxation on the same income and wealth in more than one country/jurisdiction. A tax treaty with other provisions, however, takes priority.

Only persons considered resident in Norway have the right to claim tax credit in Norway. The tax credit may never exceed the actual tax paid abroad. However and furthermore, the tax deduction cannot exceed the tax calculated in Norway on the same type of income and wealth which is taxed abroad. The tax credit cannot be carried forward if there is no tax to pay in Norway for that year or in the following 5 years. The claim for tax credit must be put forward, at the latest, at the same time as the individual submits the tax return for the income year in which the foreign income is liable to Norwegian taxation. If the foreign tax cannot be substantiated in that time, the tax credit claim must be presented at the latest 6 months after the tax is finally assessed abroad.

General tax credits

What are the general tax credits that may be claimed in Norway? Please list below.

Please see the section discussing general deductions from income.

Sample tax calculation

This calculation assumes a taxpayer resident in Norway whose 2-year assignment begins 1 January 2019 and ends 31 December 2020. The taxpayer’s base salary is 100,000 US dollars (USD) and the calculation covers 2 years.

 

2019

USD

2020

USD

Salary

100,000

100,000

Bonus

20,000

20,000

Cost-of-living allowance

10,000

10,000

Housing allowance

12,000

12,000

Company car

15,000

15,000

Moving expense reimbursement

20,000

0

Home leave

5,000

5,000

Education allowance

3,000

3,000

Interest income from non-local sources

6,000

6,000


Exchange rate used for calculation: USD1.00 = NOK10.00.

Other assumptions

  • All earned income is attributable to local sources.
  • Bonuses are paid at the end of each tax year, and accrue evenly throughout the year. Interest income is not remitted to Norway.
  • The company car is used for business and private purposes and originally cost USD50,000.
  • The employee is deemed resident throughout the assignment.
  • Tax treaties and totalization agreements are ignored for the purpose of this calculation.

Calculation of taxable income

Year-ended

2019

NOK

2020

NOK

Days in Norway during year

365

365

Earned income subject to income tax

 

 

Salary

1,000,000

1,000,000

Bonus

200,000

200,000

Cost-of-living allowance

100,000

100,000

Net housing allowance

120,000

120,000

Company car

150,000

150,000

Moving expense reimbursement

0

0

Home leave

50,000

50,000

Education allowance

30,000

30,000

Total earned income

1,650,000

1,650,000

Deductions

100,800

104,450

Total taxable net income

1,549,200

1,545,550


Capital income

 

2019

NOK

2020

NOK

Interest income

60,000

60,000

Norwegian tax (22%)

13,200

13,200


Calculation of tax liability

 

2019

NOK

2020

NOK

Taxable salary income as above

1,549,200

1,545,550

Norwegian tax thereon

588,696

587,309

Interest income taxes

13,200

13,200

Total Norwegian tax

601,896

600,509


The calculation is based on the following assumptions.

  • ·The taxpayer is considered resident in Norway for tax purposes since their stay in Norway exceeds 183 days each income year. They will therefore be taxable for all their income, both in Norway and abroad. Reference is made to the fact that tax treaties are ignored for the purpose of this calculation.
  • As a resident in Norway the taxpayer will be a member of the National Social Insurance Scheme and will pay employee’s contribution, which is 8.2 percent of gross income.
  • The taxpayer will be taxed in TaxClass 1
  • The calculations is not taking into consideration the moving expenses reimbursement since this is tax-free according to Norwegian rules.

Footnotes

1 Income Tax Act of 26 Mars 1999 § 2-1 (2).

2 Certain tax authorities adopt an "economic employer" approach to interpreting Article 15 of the OECD model treaty which deals with the Dependent Services Article. In summary, this means that if an employee is assigned to work for an entity in the host country/jurisdiction for a period of less than 183 days in the fiscal year (or, a calendar year of a 12-month period), the employee remains employed by the home country/jurisdiction employer but the employee’s salary and costs are recharged to the host entity, then the host country/jurisdiction tax authority will treat the host entity as being the "economic employer" and therefore the employer for the purposes of interpreting Article 15. In this case, Article 15 relief would be denied and the employee would be subject to tax in the host country/jurisdiction.

3 For example, an employee can be physically present in the country/jurisdiction for up to 60 days before the tax authorities will apply the ‘economic employer’ approach.

4 Sample calculation generated by KPMG Law Advokatfirma AS, the Norwegian member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the Norwegian Income Tax Rates Act.

Disclaimer:

All information contained in this publication is summarized by KPMG Law Advokatfirma AS, the Norwegian member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the Norwegian Income Tax Rates Act, the Social Security Act and Immigration Act, and subsequent amendments. 

© 2021 KPMG Law Advokatfirma DA, a Norwegian member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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