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10% Stanard tax Deduction - Skatt

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Ky
10/8/2014 03:00 EST

Hi all,

I apologize in advance if this topic has already been seriously exhausted, however I am under a bit of a time crunch..

First off, I am Canadian. I have been granted my family immigration permit since 17.11.2011. However I did not begin working until Feb.2012.

I was wondering about the 10% tax deduction for the first 2 years in Norway.

I did receive it for my 2012 tax return, but am now being told I cannot claim this deduction for 2013 tax period, as I lived in Norway in 2011. Therefore this deduction only applied to tax year 2011 and 2012.

BUT, I wonder how this is possible, as I did not work in 2011 (aka:did not earn or pay taxes).

I was certain the 10% deduction was for the first 2 years of employment in Norway.. OR atleast the first 24 months lliving here (from the date of receiving my reseidence permit).

Does anyone have a similar story or advice?

Thanks in advance.

K-

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00abuse

a10chin
10/9/2014 11:42 EST

Hi Ky,

I found some info that I thought might be helpful:

Tax resident
If you stay in Norway for more than 183
days during a 12-month period or for more
than 270 days during a 36-month period,
you will be liable to tax in Norway on all
your capital and income pursuant to
Norwegian tax rules. You are then ‘tax
resident’ in Norway. You first become tax
resident in Norway from the income year in
which your stay exceeds 183 or 270 days.
If you come to Norway in October one year
and stay until June the year after, you
have ‘limited tax liability’ in the first
year and are ‘tax resident’ the following
year.

https://www.skatteetaten.no/upload/taxnorway/Brosjyrer/PSA%202012/psa%202012%20-%20om%20skatt,%20skattekort%20og%20selvangivelse%20en.pdf

I hope this helps!

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00abuse

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