Taxation of international executives
Individuals resident in Norway are subject to income tax on their worldwide income unless exempt under the provisions of a treaty.
Non-residents are subject to tax on the under-noted categories of income from Norwegian sources unless exempt under the provision of a treaty:
The official currency of Norway is the Norwegian Krone (NOK).
Herein, the host country/jurisdiction refers to the country/jurisdiction where the expatriate is going on assignment. The home country/jurisdiction refers to the country/jurisdiction where the expatriate lives when they are not on assignment.
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.