Guide to tax returns in Norway 2024 - what do you need to remember?

Guide to tax returns in Norway 2024 - what do you need to remember?

Are you filing in Norway for the first time? Or maybe you are doing it for the tenth time? It does not matter - either way, you need to remember a few things related to it. Read on to find out what to pay attention to!

Where do I need to file?

If you have already spent some time in Norway, you are probably familiar with the concept of tax residency. If you know your tax residency, you can skip this point and move on to the next one. However, if you are not sure about your tax residency, let us explain:

There is a common myth about tax residency, suggesting that staying in a given country for more than 183 days in a year automatically means you are tax resident there too. This statement is not true, because tax residency depends on many factors, such as where your closest family lives (wife, closest children), where you work, or whether you own a home. Although time spent above 183 days matters, it is not the only key factor, and it is possible to spend the whole year in Norway and still have tax residency in Poland.

If you would like to find out exactly where your tax residency is, which deductions are beneficial for you, and how to file in both countries in the most advantageous way, we warmly invite you to take advantage of a tax consultation with one of our accountants (click).

You can also check your tax residency here, using our tool - it is still up to date (click).

By when do I need to file in Norway? - the most important deadlines

Let us start with the most important dates:

• 07.03.2024 - on this day the first skattemeldings (pre-filled tax returns) for private individuals were sent out. From that day onwards, more returns have continued to be delivered.
• 21.03.2024 - by this date ALL skattemeldings will have been delivered.
• 30.04.2024 - this is when the original deadline for filing with the tax office ends.
• 31.05.2024 - by this date it is possible to extend the deadline for submitting the skattemelding (however, you must apply for this before 30.04.2024!). We can help with extending the deadline - click here (click).

These dates are official deadlines and cannot be changed.

Do I have a refund or a payment due? - how to read the skattemelding

You are holding a skattemelding, but do not know how to read it? You are probably also wondering whether you have a refund or a payment due?

Do not worry - to check this, just look at what is written in bold at the very beginning.

• “Skatt du får igjen (til gode)” - you have a refund! The amount on the right shows how much money you will receive within 3 weeks after receiving the skatteoppgjør from the tax office, as explained below..
• “Skatt du må betale (restskatt)” - unfortunately, you have a payment due. The amount on the right shows how much you will have to pay back.

But be careful - all of this can still change! For better or for worse. That is why it is important to file with a good accountant who knows all the rules and deductions - that could be us!

Personal tax return with Efremtid.no

In 2023 alone, we filed for more than 1000 people. At one point we were forced to close the option to order a return, because there were too many people interested, which we had not been prepared for and we did not have enough capacity.

This year we have expanded our team, but there is still no point in waiting - if you receive a skattemelding, order one of the services from the “Tax return for 2023” section here (click) and let us get started!

What if I accept the skattemelding? When will I get a refund from Norway?

If you have submitted your completed skattemelding to the tax office, accepted the tax office's proposal, or everything matched and you did nothing, you have peace of mind for a while. However, soon after accepting the skattemelding, you will receive skatteoppgjør from the tax office, meaning the full annual tax settlement.

The moment you receive skatteoppgjør is completely random (usually within a few months). However:

• If we are expecting a refund, we can expect it within 3 weeks of receiving skatteoppgjør.
• If we need to pay more, you will receive the exact payment amount and deadline on two invoices. There you will also find the KID number for payment and the bank account number.

All of this information should be set out in detail on the document you receive.