Order a tax residence certificate Poland-Norway
We offer comprehensive assistance in obtaining a tax residence certificate in Norway. We will handle all the formalities. The certificate makes it easier to prove tax residence - contact us or order the service!
What is a tax residence certificate?
A tax residence certificate is also known as a certificate of the taxpayer's registered office or place of residence for tax purposes - it is a document confirming compliance with the conditions for tax residence in a given country. It may help prove to the Tax Office in Poland that we are tax resident in Norway - which will make it possible to avoid an additional tax payment in Poland. It is issued by the relevant Tax Office for this purpose - in the case of confirming compliance with the conditions for tax residence in Norway, it is issued by the Norwegian Skatteetaten.
What does the service include?
After ordering the service, we will help with:
- full preparation of the application for issuing the certificate in both paper and electronic versions
- explaining the responses to letters you receive from the office regarding the certificate
- suggesting further actions that will help you determine your tax residence and confirm it in the event of an audit by the Tax Office
NOTE: We are not responsible for the delivery of the certificate, and the decision to grant it rests with the office in Norway. The service covers only acting as an intermediary between you and the office.
Who should apply for a residence certificate?
You should apply for a residence certificate when:
- we have been asked to do so, for example by an employer,
- we are tax residents in Norway, and therefore want to have one of the arguments for determining in which country we have unlimited tax liability.
Will a tax residence certificate help in the event of an audit by the Tax Office in Poland?
A tax residence certificate is not an unequivocal confirmation of our 100% tax residence in any one country. It only confirms that the conditions for residence in a given country have been met. Norway or Poland may issue such a document, but it does not in any way release you from tax obligations in the other country if such obligations arise under the regulations.
This means that, for example, if the Tax Office were to require us to make an additional tax payment because of double taxation, referring to the residence certificate would make little difference to our situation; it is only a minor argument. The office will require evidence that we are Norwegian residents - this means meeting a number of requirements regarding residence. The certificate alone will not matter.
What else can be done? In this case, the only document we can arrange for you in contentious situations is an individual interpretation from the National Revenue Information Service.
What types of tax certificates are there in Norway?
In Norway, there are two types of tax certificates, which differ in the purpose for which they are issued:
- certificate of registration of residence (bostedattest) - a document confirming a person's place of residence. It includes the address and length of residence, as well as all household members. It can only be obtained if you have a permanent personal number (so it is not possible with a D-nummer).
- confirmation of tax residence (bekreftelse på skattemessig bosted for privatpersoner) - a document confirming residence in accordance with national law or an agreement between countries (including the agreement between Poland and Norway).
How long does it take to obtain the certificate?
Skatteetaten takes approx. 6 weeks to issue a tax residence certificate from the date the application is submitted. This is in addition to the time needed to deliver the certificate in paper form.
Required documents
To carry out the service, we will need your Altinn login details. We will inform you by phone of any additional information (if needed).