Taxation when moving abroad

Taxation and tax assessments can have a significant impact on the finances of Norwegian residents working abroad. There is much to be gained by investigating whether there is a tax treaty between Norway and your host country and what tax deductions are possible.

Am I subject to taxation in Norway while abroad?

Your tax liability to Norway depends in part on how long you will be abroad, on whether you own real property in Norway and on the kind of work you are going to do abroad. The general rule is that you pay tax in the country from which you receive your income.

Employees working for a Norwegian employer

If your employer is Norwegian during the period you are away, for instance if you are on sabbatical, you are required to pay tax in Norway.

Employees working for a non-Norwegian employer

If your employer is not Norwegian, for instance in connection with a post-doctoral research position abroad, you will generally be required to pay tax in your host country. If you begin in the position in the autumn, you will still have to pay tax in Norway for that calendar year. The same applies if you return to Norway during the spring semester. Therefore, it is important to check your tax return for the year you departed and the year you returned home. If you own real property in Norway you will normally be required to submit a tax return form in Norway for the entire period of your stay abroad.

For more information see:

Tax residence when moving to or from Norway (Norwegian Tax Administration)

How do tax treaties work?

Norway has tax treaties with a number of countries. As each treaty is different, it is important to check whether a treaty between Norway and your host country exists and, if so, what conditions apply. The purpose of the tax treaties is to prevent double taxation. It is your responsibility to contact the Norwegian Tax Administration before your departure and apply for a tax exemption or request a change in your tax withholding.

To apply for a tax exemption or change in your tax withholding, complete and submit the application for new or changed tax card/advance tax form (form RF 1102) and any required documentation. As a general rule, you must attach a letter of invitation from your host institution that has been signed before the start of your stay to be eligible for a tax exemption for the period in question. The final request for exemption (form RF1150) must be submitted together with your tax return form.

The tax treaties with the US, Brazil, China, France, Hungary, Italy, Israel, Poland or Turkey, contain stipulations related to researchers (cf. USA Art. 15, Brazil Art. 20, China Art. 20, France Art. 21, Hungary Art. 20, Italy Art. 20, Israel Art. 20, Poland Art. 21, Turkey Art. 20).

Can I deduct expenses?

In principle, taxes are assessed on the basis of all income. The Norwegian Tax Administration makes a discretionary assessment in cases of grants intended to cover additional expenses related to moving and living abroad. You must be able to document such expenses, as the Norwegian Tax Administration may request the submission of receipts, bank statements or the like. Make sure to save all relevant receipts during your stay. For more information see:

Do I have to report my move and change of postal address?

If your stay abroad is going to be longer than six months, you must report your move (in Norwegian) and change of address to the Norwegian Tax Administration at least 14 days prior to departure. Remember to notify the Tax Administration when you move back to Norway.