If you have income and/or assets in Norway and/or abroad that were not previously reported to the Norwegian Tax Administration, you can avoid additional tax by submitting an application for so-called tax amnesty. This will help you avoid penalties from the tax office.
This service should be used by any person who did not report in their tax return things they should have reported, and the deadline for correcting the tax return has passed (more than 3 years have passed since the tax year).
1. What does the service include?
The service includes:
- Checking whether an application for tax amnesty is needed
- Help with completing the tax amnesty application
- Sending the application to the tax office
- Information about the application and the further procedure
- Support if you have additional questions
NOTE: The decision on whether to accept or reject the application and approve the data rests with the Norwegian Tax Administration. The service only covers intermediation between you and the tax office.
2. Until when can changes be made?
Outstanding information can be reported to the tax office up to 10 years back.
3. What is tax amnesty?
Tax amnesty means voluntarily correcting or supplementing information that was not previously provided in the annual tax return or was incorrect. The aim is to correctly calculate the tax due, which should be paid in respect of income and assets. In order to determine the tax correctly, it is necessary to provide complete and accurate information. In addition, you must also provide information about the origin of the assets/income.
4. What if I do not use this?
Most importantly, if the tax office receives information suggesting that something was not reported by you or discovers it during an audit, this will result in the need to pay additional tax. In addition, the tax office will charge additional interest on the tax that should have been paid but was not. In practice, this can turn out to be very painful for your wallet, so it is worth always reporting all information on time and in line with the facts.