Your personal tax guide when relocating from Norway
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Providing the necessary overview needed to be able to undertake your own relocation.
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The service costs nothing to use, and registration is voluntary.
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Immediate and relevant response applicable to you and your specific situation.
Exit in 1-2-3
Are you among those who find tax a little complicated? Especially perhaps, when dealing with the tax regulations of two or more countries simultaneously?
Perhaps you are also among those who have even tried Google, AI or contacted the tax authorities for advice? You are not alone. The information you are left with may be confusing, incoherent, and seemingly difficult to understand and align in practice?
Do not despair. You can now manage your own relocation in 1-2-3 with the help of this simple and intuitive relocation portal. It informs you of your starting point, your current needs in connection with the relocation and what you will need to follow up later as a consequence thereof. We wish you good luck on your journey!
A service from Melø Law Firm
Melø is highly regarded as one of Norway's leading tax law firms. Our lawyers have numerous years of experience within tax planning, consulting and assistance in matters of both domestic and international tax.
Frequently asked questions
You may qualify for tax emigration from Norway if you:
establish permanent residence abroad;
do not stay in Norway for more than 61 days per year for three consecutive years;
do not have a dwelling at your disposal in Norway during any of those three years; and
do not have a spouse, cohabiting partner or minor children who have a dwelling at their disposal in Norway during any of those three years.
If you have been resident in Norway for less than 10 years, you only need to satisfy these conditions for one year.
As a result, you cease to be tax resident in Norway and are no longer subject to Norwegian worldwide taxation as a resident.
As a general rule, you may keep a dwelling in Norway, but in most cases this will prevent you from qualifying for tax emigration. Exceptions include, among others, a residential property acquired at least five years before the year of departure that has not been used as a home by you, your spouse, cohabiting partner or minor children during that period.
Having a dwelling at your disposal means directly or indirectly owning, renting, or otherwise having the right to use a dwelling in Norway.
To qualify for tax emigration from Norway, you must not spend more than 61 days in Norway per year. Every day of presence counts, regardless of the reason for your stay. After emigration, different thresholds apply: if you exceed 183 days during any 12-month period or 270 days during any 36-month period, you will again be regarded as tax resident in Norway.
A tax treaty is an agreement between two or more countries designed primarily to prevent double taxation. It may cover both income and wealth, or income only. A tax treaty may, subject to specific rules, exempt income or wealth from Norwegian taxation. It is applied when filing your tax return and requires you to obtain a certificate of tax residence from the other country.
A certificate of tax residence is a document issued by the tax authorities in the country where you reside, confirming that you are tax resident there.
Exit tax is a tax on unrealised gains on shares and equivalent interests triggered when you leave Norway. The tax rate is the same as for ordinary capital gains taxation, i.e. 22% plus a multiplication factor of 1.72, resulting in an effective tax rate of 37.84%.
An 'unrealised gain' means a potential gain that has not yet been realised, calculated on the basis of the gain that would have arisen if you had disposed of the shares/interests on the time of exit. Exit tax applies if the total unrealised gain exceeds NOK 3 million at the time of exit.
It is possible to defer payment of the exit tax for up to 12 years, subject to interest. If you move to an EEA country, you may obtain a deferral without providing security. If you move outside the EEA, you must provide security, such as a pledge over shares (including the shares subject to exit tax), a mortgage over real property, or a bank guarantee.
In practice, the exit tax, including the rules on deferral and security, is handled in connection with the tax return for the year of exit—that is, the year in which you become tax emigrated or change your tax residence under a tax treaty.