Tax Before Leaving Norway
A foreign employee who has limited tax liability in Norway for wages alone can claim advance tax assessment in connection with leaving Norway.
Advance assessment can only be claimed by foreign employees who have stayed in Norway for a maximum of 183 days during a 12 month period or have stayed in Norway for a maximum of 270 days during a 36 month period. RF-1038 must then be completed at the tax office.
Tax treaties concluded between Norway and other states may in some cases limit an employee's tax liability. If you are in doubt as to whether or not you are liable to taxation in Norway you should contact the tax office.