The basic rule is that all Norwegian companies and foreign enterprises conducting business activities in Norway are subject to Norwegian corporate tax.
Non-Norwegian enterprises doing business in Norway will find that the basic Norwegian compliance obligations are rather burdensome, and failure to comply commonly results in severe sanctions. As always, it is better to do the right things from the beginning than to tidy up afterwards.
The largest individual contract within transport and communications in the history of Norway.
Working abroad? Avoid paying double social security contributions by submitting the A1 form. A1 is an official EU form confirming that a person is still a member of the home country's social security.
The Norwegian Holidays Act states that employees are entitled to a minimum of four weeks and one day of vacation per year. However, most Norwegian employees have agreements allowing them five weeks of vacation per year.
Work assignments across borders are common, but it can be a problem to recruit personnel with the right qualifications for positions abroad. One reason may be the uncertainty related to tax rates in a foreign country. Tax issues could cause doubts for employees offered international assignments.
As a main rule, Norway can only impose tax on business profits from a foreign company with a permanent establishment in Norway. Accordingly, it makes sense that the term “permanent establishment” is much-discussed amongst tax advisors in Norway.
Calculation of working hours based on a fixed average means that employees can work more for a period of time, provided that they receive the corresponding time off duty later as compensation. Such a scheme may reduce the number of overtime hours. Here are the rules you, as an employer, need to know.
The Norwegian tax office frequently conducts tax audits. You should therefore not be surprised if this hits you or your company. Our advice is to not panic and lean on professional expertise. Below is an overview of your rights and obligations if you become subject to a tax audit.