International employee handbook
This guide provides international employees coming to work at the Oslo National Academy of the Arts with useful information prior to arrival, and for living and working in Oslo.
Opening a bank account
Opening a bank account should be one of your top priorities upon arrival in Norway, especially if your stay exceeds six months. Access to a Norwegian bank account will enable you to receive salary payments and handle your finances in a safe and efficient way.
To open a bank account in Norway you need a national identity number. Note that the case processing time for national identity numbers is about two weeks, provided you have completed the EU/EEA registration or visa/residence permit process.
Bring the following documents to the branch of the bank you wish to open an account:
- National ID-number
- Passport
- Employment contract
Taxes
This overview provides you with a useful starting point in coming to grips with taxes in Norway.
An individual is deemed to be tax-resident in Norway if he or she stays in Norway for more than 183 days in any 12-month period (each day counts), or more than 270 days in any 36-month period. The individual will be regarded as resident from the calendar year when the aggregate stay exceeds 183/270 days. A tax-resident individual is subject to tax in Norway on his or her worldwide income and capital. A non-tax-resident is liable to tax on certain Norwegian-source income only, e.g. from employment exercised in Norway and income from real and personal property situated in Norway.
The fiscal year is the calendar year.
Who must pay income tax in Norway?
As a rule, anyone who receives a salary from a Norwegian institution is taxable on the same basis as Norwegian citizens.
Exceptions
- Guest lectures who's stay in Norway does not exceed two day, are usually not taxed.
- International researchers who are citizens of the Brazil, China, France, Hungary, Israel, Italy, Turkey, or USA may qualify for tax exemption for up to two years (three for China). Details vary and are specified in the tax treaties (regjeringen.no) with these countries (cf. Brazil Art. 20, China Art. 20, France Art. 21, Hungary Art. 20, Israel Art. 20, Italy Art. 20, Turkey Art. 20, USA Art. 15). For the Brazil, Israel, Italy, and USA it is a condition that the stay in Norway does not exceed two years. With China tax exemption is only granted to the extent remuneration is taxed in the other country.
Tax deduction card
Employers in Norway are obliged to deduct taxes from wages before employees are paid.
Prior to or upon starting work at KHiO, international employees must apply for a tax deduction card from the local tax office. The tax deduction details can then be accessed online by the KHiOs Payroll Office. The tax card states what percentage of the income the employer must deduct.
If work is started without a tax card, KHiO is obliged to deduct 50 % which is generally more than would be deducted otherwise. You may claim reimbursement of the balance between 50 % and the correct rate from the tax office in your municipality (skatteetaten.no) once your tax deduction details have been established by the Norwegian Tax Authorities.
Tax return
Settlement of income and wealth taxes is finalized by means of a tax return (selvangivelse). The tax return is due by 30 April the year following the income year.
ax-liable individuals staying in Norway for a maximum of 183 days, may request an advance tax assessment from the local tax office.
For more information please use http://www.skatteetaten.no/en/International-pages/If-you-work-in-Norway-you-need-to/Norwegian-employer/Norwegian-employer/Brochures/Information-for-foreign-employees-The-tax-return-for-2009/
Tax advice
Contact your local tax office about any questions you have and for advice about how your stay abroad will affect your tax situation in Norway.
The Association for Taxpayers (Skattebetalerforeningen) (skatt.no) (Norwegian) provides independent advice and assistance about tax issues.