Double taxation can also be avoided under Norwegian credit deduction regulations if the property is located in a country with which Norway does not have a tax treaty. Social security agreements have been concluded with Australia, Canada, the European Economic Area, India, the United Kingdom, the United States and others. A person`s Norwegian tax liability is determined by the status of tax residence and the source of their income. Income tax on wages is gradually deducted from the person`s taxable income for the calendar year, which is calculated by deducting eligible deductions from total taxable income. All information contained in this publication is aggregated by KPMG Law Advokatfirma AS, the Norwegian member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity based on the Norwegian Tax Act of 26 March 1999 and its subsequent amendments, the tax rates of the Ministry of Finance, the Social Security Act of 28 February 1997, the Immigration Act of 15 May 2008 and www.skatteetaten. no/person/skattekalender/. Workers in the European Union (EU)/European Economic Area (EEA) can work up to 90 days without a visa or work permit. If the stay exceeds 90 days, employees must register with the immigration authorities (EU/EEA registration) within the first 90 days. Registration is free. An exemption from the Norwegian social security system may be requested if there is a aggregation agreement between Norway and the country/jurisdiction of origin. This applies to both residents and non-residents. The amendments entered into force as follows: Australia – 6 September 1998 with effect from 1 January 1999, Benin – not confirmed, Czech Republic – 31 October 1998 with effect from 1 January 2000, Greece – 6 June 1998 with effect from 1 January 1999, Hungary – 26 August 1999 with effect from 1 January 1999, India – 25 July 1999 with effect from 1 January 2000, Luxembourg – 25 December 1998 with effect from 1 January 1999 for income tax and 1 January 2000 for wealth tax, Netherlands – 8 August 1998 with effect from 1 January 1999, New Zealand – 16 July 1998 with effect from 1 January 1999, Poland – 27 June 1998 with effect from 1 January 1999 and Tanzania – 4 May 1998 with effect from January 1999.
In order to avoid double taxation, Norway has concluded tax treaties with many other countries. In addition, the employer is required to pay 14.1% of the employee`s gross income to the Norwegian social security system. The employer`s share of the Norwegian social security contribution is less than 14.1% if the employer is located in certain geographical areas of Norway. Prices are not subject to any upper limit. The double taxation agreement entered into force on 17 December 2013. Employees from certain countries/jurisdictions (with which Norway has not signed a visa waiver agreement) must apply for a visa before entering Norway. The type of visa required depends on the purpose of the person`s entry into Norway. Income from work is generally considered to come from Norway if it is paid by a Norwegian source and comes from work done in Norway. It is paid by a Norwegian source if the employer, formally or economically, carries out a taxable activity in Norway in accordance with national tax legislation. Social security declaration obligations are based on the employee`s membership in social security. In general, the employer must make a social security declaration in Norway as long as no foreign or A1 certificate of coverage has been submitted for registration with the Norwegian social security authorities. Once the above-mentioned documents have been submitted to the Norwegian social security authorities, the employer can request a refund of the Norwegian social security contribution (employer`s contribution).
(c) The Protocols annexed to these Treaties provide for the possibility for Norway, through the exchange of diplomatic notes, to replace the exemption method by the imputation method as a general method for the avoidance of double taxation. In 1998, diplomatic notes were sent to Australia, Greece, Hungary, India, Luxembourg, the Netherlands, New Zealand, Poland, Romania, the Slovak Republic and Tanzania. Dividends are taxed after the tax base has been multiplied by 1.44. For a list of countries with which Norway has a DVB-T, see the Withholding tax section of the Company Summary. In addition to Norwegian national regulations, Norway has concluded double taxation treaties with more than 100 countries/jurisdictions in order to avoid double taxation and to enable cooperation between Norway and foreign tax authorities in the application of their respective tax laws. .