Three reasons to choose annual settlement with Efremtid.no

1. We have a lot of experience – we have been dealing with settlements since 2005. Thanks to this, we know how to help you in the process of favorable annual settlement.
2. We do everything online – you don't have to come to our office. You just fill out a simple form.
3. We guarantee constant contact and support – we are available on weekdays from 9:00 a.m. to 21:00 p.m. by phone: +47 21 38 38 21. You can ask any question regarding your settlement, and we will try to answer as reliably and efficiently as possible.

When do you have to file your tax return in 2023? Norwegian tax office deadlines

The taxpayer should submit the tax return no later than April 30. However, you can extend this deadline until May 31 by applying in advance (before the standard deadline).

What does the service include? – From skattemelding to skatteoppgjør

• Checking the correctness of data from the office (skattemelding)
• Verification of possible tax reliefs
• Estimation of tax savings
• Including deductions in the declaration
• Sending the document to the office
• Information about the settlement and further procedure
• Support in case of additional questions

WARNING: The decision regarding the inclusion of deductions and the approval of data rests with the Norwegian Tax Office. The service only covers mediation between you and the office.

What information do we need?

Before the service is performed we will ask you to fill out the form. It will be sent by e-mail after ordering the service. It is necessary to determine the appropriate deductions and to include all required information. At the very bottom of the page, in the section "What information exactly do we need?" you will find a full list of questions and information we may ask you for.

What are the possible deductions and what should be added?

Details of deductions below.

Deductions:

• Related to family and children:
  • Kindergarten, SFO, transport to them and babysitter for children under 12 years of age
  • Care for disabled children
  • Selected alimony (only until 2019)
  • Deduction for a single parent
• Related to work or education:
  • Minstefradrag – depending on the number of months of work
  • Personfradrag – depends on the number of months of work
  • Commuting to work (min. 65 km round trip)
  • Gates and ferries over 3300 kr
  • Pendler - if you have a family or apartment in a place other than where you work - deduction of travel and housing
  • Unions
  • Relocation for professional reasons (when crossing minstefradrag)
  • Study costs (when they exceed minstefradrag)
  • Working as a fisherman
  • Working as a sailor
  • Working on the platform
• Related to real estate:
  • Costs related to shares in borettslag and similar
  • Rental costs (if you rent a property to someone and you have to tax it)
  • Loss on sale of real estate
• Finance related:
  • Credit interest
  • BSU – housing contributions until age 33
  • Loss from the sale of shares, securities or cryptocurrencies
• Donations to selected charities (practically only Norwegian ones)

What to add:

• Earnings from abroad (including Poland) if you are a resident of Norway
• Profits from trading currencies and cryptocurrencies if you have withdrawn a given currency or cryptocurrency
• Stock gains – if you received a dividend or profit from the exercise of shares
• Profits from the sale of real estate

Settlements of cryptocurrencies, stocks, etc.

Note: Settlement of cryptocurrencies, stocks and the like is not included in the price.

• When settling cryptocurrencies, we charge additional fees, depending on the platform and the number of transactions. Before settling your tax, please provide a statement, prepared yourself or using a program adapted for this purpose (e.g. kryptosekken.no)
• When settling shares, we also charge additional fees, depending on the number of transactions.

Child related deductions

Kindergarten, SFO, nanny for children under 12 years of age

In this deduction, you can deduct a maximum of 25 kr for the first child and 000 kr for each subsequent child under 15 years of age. For example, for two children the deduction will amount to a maximum of 000 kr and the maximum saving (reduction of the tax amount): 8 800 SEK. In this case, you must document the costs related to the child. These costs may include:

• Private kindergarten (usually entered automatically, so please check)
• Nanny/babysitter
• SFO – school or sports club (idrettsfritidsordning)
• Commuting to kindergarten or SFO (the rules for calculating the deduction are identical to those in the Commuting to work section)
• Intermediation in child care (e.g. for the services of a person who found a nanny)
• Services analogous to SFO (community centers with a similar offer to SFO during standard operation, see here: https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/familie-og-helse/barn/fritidsordning-for-barn-i-idrettsforeninger-og-lignende-gir-foreldrefradrag/)

This deduction also applies to you if you have expenses abroad. Also, if, for example, your wife is in Poland with the children and you have expenses for a kindergarten or a nanny, you can legally deduct them.

Care for disabled and sick children

If your child has special needs due to illness or disability, you are entitled to deductions, also from the age of 12. The documentation also requires a certificate from a doctor or other institution that can confirm such a need. In this deduction, you can deduct a maximum of 25 kr for the first child and 000 kr for each subsequent child with such a need or under 15 years of age (then regardless of health status). In this case, you must document the costs related to the child. These costs may include:

• Private kindergarten (usually entered automatically, so please check)
• Nanny/childcare and other care related to illness or disability
• SFO – school or sports club (idrettsfritidsordning)
• Commuting to kindergarten or SFO (the rules for calculating commuting are lower in the commuting to work section - they are identical in both cases)
• Intermediation in child care (e.g. for the services of a person who found a nanny)
• Services analogous to SFO (community centers with a similar offer to SFO during standard operation, see here: https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/familie-og-helse/barn/fritidsordning-for-barn-i-idrettsforeninger-og-lignende-gir-foreldrefradrag/)

This deduction also applies to you if you have expenses abroad. Also, if, for example, your wife is in Poland with the children and you have expenses for a kindergarten or a nanny, you can legally deduct them.

Alimony (until 2019)

Alimony is not deductible from 2020. Until 2019, you can deduct selected alimony payments:

• Child support is always non-deductible
• Alimony paid to an ex-wife or during separation gives the right to a deduction
• Alimony for another person for whom you are legally obliged to pay alimony gives you the right to a deduction (e.g. parents)

Alimony should be paid by transfer. For documentation purposes, a court judgment is required. I would like to remind you that from 2020, no alimony is deductible!

Deduction for a single parent

If you are a single parent, you are entitled to deduct the amount of DKK 4 for each month in which you took care of the child yourself. This applies to the care of children under 373 years of age. The condition is to raise a child alone, so the person receiving the benefit must be unmarried, divorced or separated and should live alone. Living with a new partner excludes the role of a single parent. If you and your partner have awarded or contractually agreed shared care, you are entitled to half of the deduction amount (regardless of the actual agreement and division of care).

You can get a maximum deduction of CZK 52 per year, which translates into... 11 kroner less tax from Norway! This deduction is usually entered automatically by NAV. However, if NAV does not know about your status, this needs to be corrected.

Deductions related to work or education

Minstefradrag

Minstefradrag is a standard deduction related to work expenses. Standard costs are assumed here to facilitate settlement. Minstefradrag ranges from 31 to 800 kr for the whole year. If you stayed in Norway for a shorter period, it is proportionally lower. Here it is easiest to find out whether the office has correct data about us. If we earned a minimum of 109 kr/month, minstefradrag should be the maximum for us. You should always check the correctness of minstefradrag - this is where most office errors occur!

Minstefradrag should be the lesser of these two amounts:

1. Gross earnings as a full-time employee * 46%
2. 9 * number of months in Norway

If it is lower, it was most likely entered incorrectly and you are entitled to a correction and reduction of the tax amount. The number of months in Norway is counted for each month started stay in Norway. The stay must be proven, e.g. by an employment contract, apartment contract or airline tickets. For example, a person who started working and staying in NO on January 25 and finished on December 2 is considered to be resident in Norway for the whole year and is entitled to a full minstefradrag.

Do you have high labor costs?  You can replace minstefradrag with a deduction of actual costs if they were higher than those with minstefradrag (a rather rare case). Costs that you can include instead of minstefradrag are:

• costs of business trips without overnight stays that were not paid by the employer
• the difference between the maximum rate per kilometer (3,5 kr) and what the employer paid
• home office costs
• professional/professional literature
• costs related to studies or vocational education (studies in the field of your work)
• tools and clothing necessary for work but not paid for by the employer
• voluntary accident and sickness insurance (personal)

By default, minstefradrag is included in the settlement automatically. It requires changes if it is calculated incorrectly or you want to take advantage of the option of deducting actual costs.  The standard Minstefradrag gives you a maximum deduction of CZK 24! Each incorrectly entered month by the office is a benefit for you equal to: 189 kr! 

Minstefradrag does not apply to business income!

Personfradrag

Personfradrag is a permanent personal deduction. In 2022 it amounted to 58 for the whole year. This deduction is also entered depending on the number of months in Norway, so for each month you are entitled to 250 kr deduction. The deduction is not visible on the tax return, so it cannot be verified outside of the tax calculation. Minstefradrag described earlier gives us an idea of ​​the number of months entered by the office. Correction is required if minstefradrag was incorrectly calculated. Each incorrectly entered month gives a refund of CZK 1067!

Commuting to work

Commuting to work may be deducted at statutory rates. Due to the relatively high deductible, in practice it is worth it if you travel at least 33 km to work. Commuting is generally combined with the rest of the commuting mentioned in the deductions and only the sum of kilometers is included in the deduction formula. When calculating the travel deduction, the following procedure is used:

1. Add up the deductible kilometers (commuting to work and commuting from Pendler, if applicable) - here we take into account the distance traveled during the day in both directions and the number of days we were at work.
2. Multiply the total kilometers by the rate of 1,65 kr for each km.
3. Subtract your own contribution from the calculated amount: 14 kr (for 400)
4. If the calculated deduction was below 0, your deduction is zero, if the calculated deduction was above 83 kr in total with gates and ferries (see below) then the deduction is 000 kr

Sample calculation for a person traveling to work and being a pendler.

Distance to work: 100 km, number of days at work: 250
Distance to home in Poland: 2000 km, number of trips per year: 10
Commuting to work: 25.000 km, pendler: 20.000. Total: 45.000 km
Gates and ferries: 6 kr
Commuting deduction: 45.000*1,65 = 74
Total deductions minus deductible: 74 + 250 – 6 = 000 kr
Return: 65*850 = 0,22 kr

These deductions are not entered by default, so you need to complete them yourself.

Gates and ferries

You are also entitled to supplement the documented costs of motorway toll gates and ferries that were related to:

• commuting to work or on the job site for which the employer did not pay
• commuting home on Pendler's terms

To be able to deduct gates and ferries, you must accumulate at least DKK 3 in costs per year. There is no deduction for amounts below DKK 300. You calculate the refund as in the Commuting to work section.

Pendler - if you have a family or apartment in a place other than where you work - deduction of travel and housing

The entire extensive article, along with checking whether you are a pendler and a calculator, can be found here: Pendler status.

Generally, you are a pendler when, for professional reasons, you work in a place other than where you live. This is about a situation in which you have two apartments: an apartment related to work and an apartment related to free time/family. If you have a spouse and/or children in a place other than where you work (e.g. in Poland) - you are a pendler. If your family stays with you at work, you are not a pendler. However, if you do not have a family, you are a pendler if you meet the following conditions (example for an apartment in Poland):

1. An apartment in Poland is at least 30 sq m. and 20 sq m for each additional household member over 15 years of age and access to water and sewage, and generally you have access to it all year round
2. An apartment in Norway does not meet one of the above conditions, i.e. it is less than 30 sq m. and 20 sq m for another household member or there is no access to water or sewage or you do not have access to it all year round

You can also be a pendler to your parents if you are under 22 years old. In such a situation, you must additionally:

1. Live with your parents in Poland
2. Travel to them at least 4 times a year

As a pendler, you are entitled to deduct housing and travel costs. You can only deduct housing costs for 2 years from the moment you deducted them for the first time (for example, if you deducted housing in 2019, you cannot do it in 2021). However, the two-year period does not apply to travel costs. The two-year period also starts anew if you have changed the commune in which you work or the commune in which you live in your free time.

Included in housing costs you can deduct: the amount for rent, electricity, water, rent, telephone and other rental-related fees. These fees - if you are entitled to them - constitute your full tax expense.

Included in travel costs you can deduct kilometers and gates as in the calculation in the Commuting to work section - see above. The kilometers for the pendler and the commuter add up.

An example calculation is below. First, there are the data used in the calculation:

Commuting to work and pendler trips total (after calculations made above in the "Commuting to work" section): 45.000 km gate: 6000 kr, according to calculations earlier: 66 kr costs after deducting the own contribution
Housing costs with bills: 35 kr costs
Total: 66+250 = 35
Tax refund: 101*250 = 0,22 kr

Pendler returns are the biggest ones and it's worth knowing exactly how they work. In some cases our clients' refunds amounted to over 50 kr. It is also worth remembering the following facts and common mistakes:

1. Housing and travel costs cannot be deducted if your employer covered them.
2. Housing costs can be deducted for a maximum of two years (except for the exceptions described), while travel costs are indefinite

Unions

As a trade union member, you have the right to deduct the contributions you pay to unions (or which your employer deducts from your pay). The maximum deduction amount is 5 kr, which translates into a refund of 800 kr. This point is only a check, as the information is usually included automatically.

Relocation for professional reasons (when costs exceed minstefradrag)

If you moved for professional reasons, e.g. you got a new job in another city - you are entitled to deduct the costs related to the move (flyttekostnader flyttefradrag). Conditions you must meet:

1. A new job must result in the need to move
2. First, you need to get a job offer and move in order to accept it

This also applies if you move from Poland to Norway! However, this does not apply if you first moved and then found a job. You also won't get a deduction if your employer covered your moving costs. Costs you can deduct:

1. Travel costs for you and your household. If the move is within Norway, by private car, settlement is based on the kilometer rate: 3,5kr/km.
2. Relocation costs: packing, boxes, moving company, warehouse rental, transport insurance, etc.
3. Costs of cleaning the premises
4. Costs of installing equipment, e.g. dishwasher, washing machine, etc. in a new premises

The tax refund from Norway is 22% of the cost. This deduction replaces the minstefradrag, so to be profitable the overall costs in this category must exceed the minstefradrag deduction.

Study costs (when they exceed minstefradrag)

Normally, study costs are not deductible. However, when your studies are closely related to your paid work, they may be deductible. These must be studies or courses that increase your knowledge in your profession or simply "stay up to date". However, such costs replace the minstefradrag (read about it earlier), so in practice it is profitable when such costs exceed 110 kr (depending on the actual amount of the minstefradrag). The costs that you can then deduct include fees for studies, exams, training and professional literature. Remember that you either deduct minstefradrag or actual costs, including vocational education.

Working as a fisherman

Fishermen working in Norway have their own special settlement, which entitles them to reduced taxes. You are entitled to a deduction for this if you participated in fishing for at least 130 days a year. You can deduct 30% of your income. The maximum deduction is 154 kr. For example, if you earned 000 kr gross in a year, you can deduct 400 kr, which translates into 26 kr less income tax!

Working as a sailor

Similarly, seafarers can deduct 30% of their income just like fishermen. They also have to be at sea for 130 days to get the deduction. Here the upper limit is 83 kr. For example, if you earned 000 kr, the deduction would be 300 kr, but it exceeds the upper limit, so it stays at 000 kr. The result will be a lower tax o SEK 18!

Alternatively (as a second option), as a foreign seafarer you are entitled to a standardfradrag deduction of 10%, while others, from 2019, no longer have such a right. Standardfradrag is a deduction that is 10% of your gross earnings. The maximum deduction is 40 kr/year. The deduction excludes most other deductions. For example, if you earned 300 kr, your deduction will be 000 kr, and the result the tax will be lower by: 6 kr!

Working on the platform

As a platform employee from abroad, you are entitled to a standardfradrag deduction of 10%, while others, from 2019, no longer have such a right. Standardfradrag is a deduction that is 10% of your gross earnings. The maximum deduction is 40 kr/year. The deduction excludes most other deductions. For example, if you earned 400 kr, your deduction will be 000 kr, and the result tax will be lower by: 8 kr.

Real estate deductions

Costs related to shares in borettslag and similar

If you have costs related to a joint investment in real estate (sameie), these costs are entirely your deduction. In practice, as a co-owner, you participate in the profits and costs of a given property. However, there are costs that may be directly related to investors rather than the community. Such costs can be additionally deducted. Details on the skatteetaten website: https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/bolig-og-eiendeler/bolig-eiendom-tomt/bolig-i-boligselskap-eller–sameie/

Rental costs (if you rent a property to someone and you have to tax it)

When renting, we have various options and tax exemptions. For example, when renting your own house or cottage for a short period of up to 30 days, profits up to DKK 10 are tax-free. In turn, when renting your own house, profits up to DKK 000 per year are tax-free. If you rent part of your house and you occupy most of it for residential purposes, all the profit is exempt. However, if you have to tax the rental (you do not meet any of the exceptions), you can also settle costs that reduce your taxable rental profit. The costs are related to all activities related to the property and its maintenance. Examples of costs recognized by the tax office:

• Maintenance costs – renovations, repairs
• Any council fees (which are paid by you, not the council tenant)
• Insurance
• Property taxes
• Utility costs: electricity, heating and cleaning (which you pay)

Costs related to improvement or post-purchase renovation are not deductible. These costs are entered in the settlement in the rental section along with the declaration of rental profits.

Loss on sale of real estate

When selling real estate, just like when renting, there are different taxation rules. For example, the sale of a house that you have owned for at least a year and have lived in for at least 1 of the last 2 years is tax-free. The sale of a holiday home that you have owned for at least 5 years and have used it on holiday for at least 5 of the last 8 years is also tax-free. You can check the exact rules on the Skatteetaten website, but if you have to tax the sale of real estate and you sold it at a loss - e.g. its value was 1 kr and you sold it for 200 kr, the difference is tax deductible. Similarly, profit from sale is taxable.

WARNING: This only applies to situations in which the property has been previously reported to the office.

Finance related deductions

Credit interest

You can deduct loan interest from both Norway and abroad. The Norwegian ones will most likely be included, so you just need to check if they are correct. Those from abroad must be added yourself and are converted automatically into NOK according to the average annual exchange rate downloaded from Norges Bank: https://www.norges-bank.no/tema/Statistikk/Valutakurser/ Loan interest is entirely tax deductible, with the Norwegian tax refund amounting to 22% of the cost. However, it is important to note that only interest is deductible, not loan installments.

BSU – housing contributions until age 33

If you set up a BSU account and saved money there, you are entitled to a tax deduction until the year you turn 33. The limit amount to be deducted is DKK 27, but you can deduct a maximum of:

• 20% for 2022,
• 10% for 2023,

so the maximum deduction amount for the previous year is 2750 kr (5500 kr for 2022), which gives a tax reduction of 605 kr (1210 kr for 2022).

In the event of a violation of the BSU rules - in the income year in which these rules were violated, a tax surcharge will be charged in the amount corresponding to the amount of tax for which the deduction was previously granted + an additional penalty may be charged.

This deduction is automatically included in the settlement as standard.

Loss from the sale of shares, securities or cryptocurrencies

If you sold shares, securities or cryptocurrencies for a profit or loss, the difference is taxable or tax deductible. Capital tax is 22%. For example: you bought shares for 100 kr and in the same year you sold them for 000 kr. The loss of 80 kr is deductible i results in a tax reduction of DKK 4. However, if the sale resulted in a profit, you would have to pay tax.

Donations to selected charities (including one Polish)

Gifts to charities in Norway are also deductible. Foreign organizations must be approved by the Tax Office in Norway and there are currently 7 organizations there:

• BARKOT CHILDREN OF ETHIOPIA FOUNDATION – Zabrze, Poland
• DANMARKS UNGE KATOLIKKER – København, Danmark
• HEART FOUNDATION FOR A BABY – Bielsko-Biala, Poland
• PROMISSIO – Aarhus, Danmark
• RONALD MC DONALD CHARITIES LATVIJA – Riga, Latvia
• Samband íslenskra kristniboðsfélaga – Reykjavik, Island
• SKANDINAVISKA TURISTKYRKAN – Stockholm, Sverige
• THE NATURE CONSERVANCY – Berlin, Tyskland
• VEREINTE KIRCHE GOTTES EV – Bonn, Tyskland

Gifts to organizations must exceed DKK 500 (each gift) to be deductible. The maximum deduction is 25 kr for 000. Donations to Norwegian organizations are automatically included. Donations to foreign organizations must be entered manually and you must have documentation confirming the donations. Unfortunately, contributions to organizations such as WOŚP or Caritas are not deductible.

Some information about annual online settlement

• Deductions add up. We always choose the best option for you. The maximum that can be obtained for a person earning KRW 250 gross is over 30 kr.
• How does settlement with Efremtid.no work?
  1. You fill in the account details - provide at least your email address and telephone number so that we can contact you
  2. You pay for sending the settlement according to the price list using a credit/debit card
  3. We send your settlement to Altinna and inform you about the likely refund. The calculation is indicative, and you will receive the final one from the office.
  4. If you have any questions/problems, we are always here to help
  5. We will receive information about your payment automatically. If we do not hear from you by the settlement deadline, write to us at: info@efremtid.no

What information do we need exactly?

Below is a list of all the questions and information we will ask you for in individual cases.

Information we will definitely ask about:
– Consent to the processing of personal data (mandatory)
– Year to which the settlement relates (mandatory)
– Contact details (email address, telephone number) (mandatory)
– Personal data (name and surname, personal number/D-number, date of birth)
– Full address (address, postal code, city, commune)
– Date of first registration in Norway
– Date of registration at your current address in Norway

Next, we will ask whether you have family or apartment in a country other than Norway and, depending on the situation, we will move on to the next questions.

Situation one:

If you answer "Yes, I have family in a country other than Norway", we will ask you whether you have changed your municipality of residence in the last 24 months.

If so, we will ask for:
– Date of change of commune of residence
– Full previous address (address, postal code, city, commune)
– Date of moving in and moving out of the previous place of residence
– Documented costs incurred in the previous place of residence (if they were paid by bank transfer or the fee was deducted from the salary
– The answer to the question whether you had access to a kitchen in your previous place of residence and here too depending on the answer:
– “Yes” – we will ask about documented costs incurred in your current place of residence (if they were paid by bank transfer or the fee was deducted from your salary)
– "No" - we will ask about the number of days in which you did not have access to the kitchen in your previous place of residence, and then about the documented costs incurred in your current place of residence (if they were paid by bank transfer or the fee was deducted from your salary)
– Then we will move on to the question about access to the kitchen in your current place of residence.

If not, we will ask for:
– Documented costs incurred in your current place of residence (if they were paid by bank transfer or the fee was deducted from your salary)
– Then we will move on to the question about access to the kitchen in the current place of residence and now:

– If you have access to the kitchen (check "Yes"), you will go straight to the next point.
– If you do not have access to the kitchen (select "No"), we will ask you about the number of days without access to the kitchen in your current place of residence, and then you will proceed to the next point.

The next point is questions about work:
– Full address (address, postal code, town, commune) and name of the workplace in Norway (if there were several, tax returns for all of them are required)
– Number of days worked in a given job
– Dates of employment
– Have you changed the commune in which you are employed in the previous 2 years?
– If you answer "Yes", you will proceed to questions about your previous place of employment. We will require all places of employment in the previous 2 years, including the name of the employer, the address with the municipality and the dates of employment and dismissal. Then you will go to the next section "Wife/husband or minor children".
– If you answer "No", you will go straight to the "Wife/husband or minor children" section.

In the section "Wife/husband or minor children" we will ask you for:
– Name and surname of the wife, full address of residence and date of birth
– Names and surnames of minor children, full residential addresses and dates of birth
– If you have children under 12 years of age for whom you incur costs in connection with kindergarten, extracurricular activities, etc. – we will ask you to provide the name of the kindergarten/school, full address and municipality

At this point, we know that you are entitled to pendler deductions. We will now need additional information:
– Number of trips to Poland/a country other than Norway and number of round-trip kilometers
– Travel documents in the form of airline tickets, ferry tickets, etc.

Then we will ask about your stay in Norway: were you in Norway for the entire 12 months in the year to which the settlement relates? (we do not count short vacation trips here).
– If you answer "Yes": you will go to the "Commuting to work" section, where we will ask you about:
– Commuting to work: we will need the number of days worked and the number of kilometers per day, along with the addresses of workplaces.
– The sum of gate and ferry fees incurred in a given accounting year (the minimum amount to be deducted must be greater than NOK 3300)
– The name of the bank, the account number to which we repay the loan and the amount of interest along with the currency if we had such a loan in a given year. If we had several loans, we must provide all of them.
– Penalty interest (collection or other): the amount of penalty interest paid and the name of the institution to which we paid it in a given settlement year.
– Pension insurance: name of the institution and the amount of advances paid together with the currency in a given settlement year.
– Then we will ask whether there were documented costs related to the care of children under 12 years of age or in the case of disabled children under 18 years of age in a kindergarten or school.
– If so, we will ask about:
– Children's names and dates of birth
– Name and full address of the kindergarten, and the amount spent in a given year, including currency (each described for a given child along with his or her name and surname)
– Other documented expenses related to child care, such as extracurricular activities (name of the institution, cost incurred, including currency (each described for a given child along with his or her name and surname)
– Other documented private expenses, such as a babysitter (name and surname of the person taking care of the child/children, their personal number/D-number and the amount paid in the accounting year) (each described for a given child together with his/her name and surname)
– Then we will go to the next section "Account in Poland"

– If not, you will go straight to the "Account in Poland" section

In the "Account in Poland" section we will ask about:
– The name of the bank where we have an account
- Bank account number
– The amount we had as at December 31 of a given accounting year, taking into account the currency
– If we had several bank accounts, we must provide all of them in the order described above.

Then we'll go to the "Summary" section where we'll ask about attachments.
– If you want to add attachments, you will be able to go to the "Attachments" section. There you will find an e-mail address to which you can send us attachments. Then, in the reply field, enter the e-mail address from which the attachments were sent - this way we will know that these attachments are from you. After uploading the attachments, you will continue to the "Notes" section
– If you do not want to add attachments, you will go straight to the "Notes" section.

In the "Comments" section, please write your comments if you want to include information that was not included in the questions in the form. For example, you can ask for:
– Settlement of income from renting an apartment, garage, etc.
– Splitting the deductions with the spouse or transferring the deduction to the spouse
– Settlement of income/loss from the stock exchange or crypto.
In this section you can write anything you would like to discuss with us regarding settlement.

After this section, the form will be sent to us.

Situation two:

If you answer "Yes, I live in a country other than Norway":

You will go to the "Permanent place of residence" section, where you will be asked to select the size of your apartment in a country other than Norway. At this point:
– If you choose the option "Less than 35 m2 + 20 m2 for each registered tenant", we will know that you are not entitled to pendler status.
– If you choose the option "More than 35 m2 + 20 m2 for each registered tenant", we will ask you to select the size of the apartment in Norway. At this point:
– If you choose the option "More than 35 m2 plus 20 m2 for each additional registered tenant", we will know that you are not entitled to pendler status.
– If you choose the option "Less than 35 m2 plus 20 m2 for each additional registered tenant", you may be entitled to pendler deductions, but we will have to ask a few more questions and assess it individually. We will ask about:
– Full address of the apartment in a country other than Norway (address, postal code, city)
– Number of trips to your permanent place of residence in the entire financial year (number of trips and number of round-trip kilometers)

Then in each case you will go to the section about your stay in Norway. We will ask you about your stay in Norway: were you in Norway for the entire 12 months in the year to which the settlement relates? (we do not count short vacation trips here).
– If you answer "Yes": you will go to the "Commuting to work" section, where we will ask you about:
– Commuting to work: we will need the number of days worked and the number of kilometers per day, along with the addresses of workplaces.
– The sum of gate and ferry fees incurred in a given accounting year (the minimum amount to be deducted must be greater than NOK 3300)
– The name of the bank, the account number to which we repay the loan and the amount of interest along with the currency if we had such a loan in a given year. If we had several loans, we must provide all of them.
– Penalty interest (collection or other): the amount of penalty interest paid and the name of the institution to which we paid it in a given settlement year.
– Pension insurance: name of the institution and the amount of advances paid together with the currency in a given settlement year.
– Then we will ask whether there were documented costs related to the care of children under 12 years of age or in the case of disabled children under 18 years of age in a kindergarten or school.
– If so, we will ask about:
– Children's names and dates of birth
– Name and full address of the kindergarten, and the amount spent in a given year, including currency (each described for a given child along with his or her name and surname)
– Other documented expenses related to child care, such as extracurricular activities (name of the institution, cost incurred, including currency (each described for a given child along with his or her name and surname)
– Other documented private expenses, such as a babysitter (name and surname of the person taking care of the child/children, their personal number/D-number and the amount paid in the accounting year) (each described for a given child together with his/her name and surname)
– Then we will go to the next section "Account in Poland"

– If not, you will go straight to the "Account in Poland" section

In the "Account in Poland" section we will ask about:
– The name of the bank where we have an account
- Bank account number
– The amount we had as at December 31 of a given accounting year, taking into account the currency
– If we had several bank accounts, we must provide all of them in the order described above.

Then we'll go to the "Summary" section where we'll ask about attachments.
– If you want to add attachments, you will be able to go to the "Attachments" section. There you will find an e-mail address to which you can send us attachments. Then, in the reply field, enter the e-mail address from which the attachments were sent - this way we will know that these attachments are from you. After uploading the attachments, you will continue to the "Notes" section
– If you do not want to add attachments, you will go straight to the "Notes" section.

In the "Comments" section, please write your comments if you want to include information that was not included in the questions in the form. For example, you can ask for:
– Settlement of income from renting an apartment, garage, etc.
– Splitting the deductions with the spouse or transferring the deduction to the spouse
– Settlement of income/loss from the stock exchange or crypto.
In this section you can write anything you would like to discuss with us regarding settlement.

After this section, the form will be sent to us.

Situation three:

If you answer "No - applies to single people (not owning real estate in Poland) and families living in Norway", you will first go to the section regarding stay in Norway. We will ask you about your stay in Norway: were you in Norway for the entire 12 months in the year to which the settlement relates? (we do not count short vacation trips here).
– If you answer "Yes": you will go to the "Commuting to work" section, where we will ask you about:
– Commuting to work: we will need the number of days worked and the number of kilometers per day, along with the addresses of workplaces.
– The sum of gate and ferry fees incurred in a given accounting year (the minimum amount to be deducted must be greater than NOK 3300)
– The name of the bank, the account number to which we repay the loan and the amount of interest along with the currency if we had such a loan in a given year. If we had several loans, we must provide all of them.
– Penalty interest (collection or other): the amount of penalty interest paid and the name of the institution to which we paid it in a given settlement year.
– Pension insurance: name of the institution and the amount of advances paid together with the currency in a given settlement year.
– Then we will ask whether there were documented costs related to the care of children under 12 years of age or in the case of disabled children under 18 years of age in a kindergarten or school.
– If so, we will ask about:
– Children's names and dates of birth
– Name and full address of the kindergarten, and the amount spent in a given year, including currency (each described for a given child along with his or her name and surname)
– Other documented expenses related to child care, such as extracurricular activities (name of the institution, cost incurred, including currency (each described for a given child along with his or her name and surname)
– Other documented private expenses, such as a babysitter (name and surname of the person taking care of the child/children, their personal number/D-number and the amount paid in the accounting year) (each described for a given child together with his/her name and surname)
– Then we will go to the next section "Account in Poland"

– If not, you will go straight to the "Account in Poland" section

In the "Account in Poland" section we will ask about:
– The name of the bank where we have an account
- Bank account number
– The amount we had as at December 31 of a given accounting year, taking into account the currency
– If we had several bank accounts, we must provide all of them in the order described above.

Then we'll go to the "Summary" section where we'll ask about attachments.
– If you want to add attachments, you will be able to go to the "Attachments" section. There you will find an e-mail address to which you can send us attachments. Then, in the reply field, enter the e-mail address from which the attachments were sent - this way we will know that these attachments are from you. After uploading the attachments, you will continue to the "Notes" section
– If you do not want to add attachments, you will go straight to the "Notes" section.

In the "Comments" section, please write your comments if you want to include information that was not included in the questions in the form. For example, you can ask for:
– Settlement of income from renting an apartment, garage, etc.
– Splitting the deductions with the spouse or transferring the deduction to the spouse
– Settlement of income/loss from the stock exchange or crypto.
In this section you can write anything you would like to discuss with us regarding settlement.

After this section, the form will be sent to us.

You need help? - Tax refund

During business hours you can call us on +47 21 38 38 21

Tax settlement in Norway - get a tax refund from Norway for 2023 - annual tax settlement

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