The Norwegian Tax Administration performs identity controls of foreign employees in Norway. This means that all foreigners working onshore in Norway are required to meet at a tax office to verify their identity.
If you fail to comply, you will not receive a tax deduction card. If you do not have a tax deduction card, the employer is required to deduct 50 % of the employee’s taxable salary as payroll withholding tax.
Please note that not all tax offices offer ID controls, the tax administration provides ID controls at these locations.
All persons performing work onshore in Norway, must meet in person for an ID control at the tax office.
There are a few exemptions. ID control is not required for:
If it will be very difficult to meet for an ID control, you may apply for an exemption. The application must be in writing and include the reason why it will be very difficult to meet at the tax office. The application must be sent to the tax office. The Application must include the following:
Also read: Do the right things when doing business in Norway
Employees must bring the following documents to the tax office:
Based on the ID control, you will receive a tax deduction card and your Norwegian D number/temporary personal identification number.
Also read: Taxes in Norway - employee taxation
You must book an appointment at the tax office. Booking can be done here: https://www.skatteetaten.no/en/contact/offices/book/
In addition to RF-1355, the employer must enclose the employee’s verified passport and the employment contract or a written confirmation of the work assignments in Norway.
Please note that the employee is not exempt from meeting in person at the tax office for identification.
Find out more about how Magnus Legal can assist expats in Norway.
Article first published 5 July 2018 - Updated September 2021