Joint Tax Filing for Married Couples - Is It Possible in Norway?
Joint Tax Filing for Married Couples - Is It Possible in Norway?
In Poland, the option of filing a joint tax return by spouses is very popular. It is often the simplest way to reduce tax. But what does the situation look like in Norway? Is there a similar option? Please read our article, where we discuss the rules of the Norwegian tax system for married couples and the possibilities for joint tax planning.
Can I file with my wife/husband?
Unlike in Poland, in Norway there is no option for a married couple to submit one joint tax return. Each spouse must submit a separate tax return, known as “skattemelding”. However, there are certain aspects that apply to married couples and may affect their tax filing.
Interest deductions on loans
If you have a loan together with your spouse, it is possible to deduct the interest on that loan. Norwegian interest is usually included automatically, whereas foreign interest must be added manually. In addition, married couples have flexibility in how they split the deductions between them, which can be tax-efficient.
Example: together with your husband you have a loan from a Norwegian bank, on which you paid 20.000 kr in interest in 2023. Normally, your tax return should show 10.000 kr of deductions each (2.200 kr lower tax), but you can divide this amount however you wish - for example, 20.000 kr for one person, or 14.500 kr for one person and 5.500 kr for the other.
Child-related deductions
Parents with children up to 12 years old, or children with disabilities up to 18 years old, may be eligible for various deductions, such as nursery fees, childcare or travel costs. Here too, there is the option to split these deductions flexibly between spouses - in any way, just like in the previous deduction.
Income from sole proprietorship
If one spouse runs a sole proprietorship and the other helps with it, there is the possibility of splitting the business income in the tax return. This means that if, for example, one of you runs the business and the other helps in that business, part of the income can be allocated to the other spouse.
This will mainly be beneficial where one spouse is in a higher tax bracket than the other.
Wealth tax
Norwegian wealth tax applies to people whose assets exceed a certain amount - in 2023 this is 1.700.000 NOK. For married couples, this threshold is twice as high.
In summary, although in Norway there is no option for married couples to file a joint tax return, there are various ways in which married couples can optimise their tax position in line with the applicable rules.
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