Application for an official residency interpretation - National Revenue Information Service
Do you need 100% certainty that you are a Norwegian tax resident and have unlimited tax liability in Norway? Contact us!
A letter from the National Revenue Information Service in Poland is a document that unequivocally confirms our tax residency in a given country. As part of the service, we will prepare an application on your behalf, and once it has been submitted you will receive such a letter. You can use it to support your tax residency in Norway if the Tax Office in Poland were to demand additional tax payment.
How can we help you?
If you decide to use our help in determining tax residency through KIS, you can expect:
- We will complete the application based on the information you provide
- Further information about the procedure
- Full, satisfactory answers to the questions you ask
- Ongoing contact with our accountant
- The opportunity to ask anything you want on this topic
What information do we need to provide the service?
Before ordering the service, it is worth preparing:
- personal information (first name, surname, number, etc.)
- residential address and correspondence address (can be Polish or Norwegian, or both)
- the number of days you were in Norway
- family information (wife, partner, children - where they live, whether you live together, etc.)
- information about property owned in both countries (including approximate value)
- information about rented property in both countries
- information about income in Poland and Norway (if, for example, you did not earn anything in Poland, it is enough to mention that)
- information about the centre of vital interests (which country you work in/have a company in, which country your family and friends are in, etc. - in short, which country you have stronger personal and professional ties to - it is also worth describing this briefly)
- information about registration of residence and citizenship
NOTE! When submitting the application, it will be necessary to pay an official fee of 40-80zł.
Example situation
Based on the situation of one of our clients, who received an opinion on unlimited tax liability in Norway, as well as the rules on avoiding double taxation between Poland and Norway and court decisions on this matter, we can state that a person has Norwegian residency if:
- they spend most of their time in Norway
- they hold only Norwegian citizenship
- they have lived permanently in Norway for several years
- they are unmarried
- they have adult children in Poland
- they own a house in Poland
- they rent a house in Norway
- they have income only in Norway
- their centre of vital interests is in Norway
- they stay in Poland only occasionally
- they are registered as resident in Norway
In such a situation, the letter from KIS will be only an undisputed confirmation of residency in the event of an audit by the Tax Office. In other cases, it will not only help during an audit, but may also help determine residency if your situation is more complicated.
Letter from KIS or a certificate of residence?
Many people think that a certificate of residence is conclusive proof of tax residency in a specific country. This is a myth.
A tax residence certificate is not an unequivocal confirmation of our 100% tax residency in one of the countries. It only confirms that the conditions for residency in that country have been met. Norway or Poland may issue such a document, but it does not in any way release you from tax liability in the other country if such liability follows from the regulations.
This means that, for example, if the Tax Office were to require us to pay additional tax because of double taxation, referring to a certificate of residence would change very little in our situation; it is only a minor argument. The Tax Office will require evidence that we are Norwegian residents - this means meeting a number of residency requirements. The certificate alone will not matter.
That is why a personalised interpretation from the National Revenue Information Service is a much better solution here. It is a reliable document that will help if the Tax Office in Poland demands additional payment.
I would like to discuss Poland-Norway taxes
If you want to get an initial view of your tax residency or do not know whether you also need to file a tax return in Poland for income earned in Norway, you can use our help in determining taxes in Poland and Norway.