Tax correction in Norway you are entitled to up to 10 years back. The appeal such is a chance for a refund of overpaid tax. Especially when the Norwegian tax office did not take into account all the allowances and deductions you are entitled to. You can appeal at any time - just follow the applicable rules.
Tax correction in Norway - deadlines
Tax correction in Norway it can be submitted up to 10 years back. However, a chance for positive consideration cancellations it decreases after 3 calendar years - so it is worth being aware that the sooner we do it, the better for our cause. It is good practice to fold correction in months other than April and May. These are hot times for the Tax Office.
It should be noted that the standard deadline for submission tax appeal is 6 weeks from the receipt of the Skatteetaten statement. If this deadline is met, we can count on a quick consideration of our case. If we decide to correction report later, we must take into account that the Tax Office will respond much later than after 3 months.
Also read: Taxes in Norway for employees >>>
Tax correction in Norway - pendler status
One of the circumstances in which you have paid too much tax may be that Skatteetaten has not taken into account your pendler status relief. Two cases can be distinguished - a person traveling to a family in Poland (norw. familypendler) or a lonely person traveling to their home in Poland (norw. enslig pendler).
familypendler
Status familypendler you are entitled to it in the tax year in which you traveled to your family in Poland at least three times. The condition to be met is to prove that you were registered in Poland in the same household as your family at that time.
Enslig pendler
The matter of obtaining status enslig pendler is a bit more complicated than the case familypendler. You may be eligible for this tax credit provided that:
- in a given tax year, you traveled between Poland and Norway at least once a week,
- you were the owner or tenant of an apartment in Poland not yet 22 years old and traveled there at least once every six weeks,
- you visited your parents in Poland at least once every six weeks.
Living conditions both in Norway and in Poland are also a key issue. Status enslig pendler you are entitled to it if you have lived in Norway for more than a year and your accommodation meets the following conditions:
- an area larger than 30 sq m - if the apartment is occupied by more than one person, then each subsequent tenant should be entitled to an additional 20 sq m,
- access to water and sewage.
Additionally, your Polish apartment must meet the following conditions:
- an area exceeding 30 sq m and an additional 20 sq m for each subsequent tenant,
- access to running water and sewage,
- you have lived there for at least a year and have access to it 7 days a week.
Learn more on tax deductions in Norway >>>
Tax correction in Norway - documents attached to the statute commuter
If in a given tax year you were entitled to a tax credit pendlerwhich the Skatteetaten did not take into account, to tax correction you should attach the following documents:
- Skatteoppgjør – the result tax settlement for the year for which you want to appeal,
- Lønnsoppgave for the year you want to appeal for (Norwegian PIT),
- confirmations of travel between Poland and Norway for the year you are applying for,
- documents confirming payments for rent (or electricity) in Norway - these can be, for example, bank transfers,
- a certificate of owning or renting a flat in Poland together with a copy of the rental agreement or notarial deed,
- birth certificate, if you are under 22 years old,
- Selvangivelse - that is the preliminary tax settlement for the year tax adjustment in Norway refers to.
Tax appeal - the second tax class
Out of status commuter it may turn out that you were entitled to tax class XNUMX relief in a given year. This deduction is due when your wife or husband has a low income. Tax correction in Norway in this case it is possible provided that you meet three criteria:
- in a given tax year, the partner's income did not exceed the lowest rate or if he did not earn any income at all,
- you had the same registered address all year round,
- the marriage was concluded in October of the previous year at the latest.
This tax adjustment in Norway it may also be submitted up to 10 years back. However, the chance for a positive consideration decreases after 3 years. It is also not worth folding cancellations in April and May - it is a hot period for the Tax Office. Additionally, the time for processing the documentation will certainly exceed 3 months.
Also read: What is the tax in Norway on imported goods? >>>
Second tax class - documents until further notice
In the event of a tax correction for tax class XNUMX deductions, you must do cancellations attach the following documents:
- Skatteoppgjør - the result of the tax return for the year for which you want to appeal,
- Lønnsoppgave for the year you want to appeal for (Norwegian PIT),
- Årsoppgave fra NAV - i.e. the annual invoice sent by NAV,
- marriage certificate in English or Norwegian or on the EU form,
- spouse's income certificate,
- certificate of registration with the family,
- Selvangivelse - that is the preliminary tax settlement for the year tax adjustment in Norway refers to.
IMPORTANT! The second tax class can be combined with a 10% discount or with a status commuter.
10% discount
Tax correction in Norway it may also be entitled to a situation where the taxpayer was entitled to a 10% reduction. It is deducted from the gross income obtained in a given tax year, and its amount may not exceed PLN 40. NOK. As in the above cases - you can apply for it up to 10 years back.
It is worth remembering that if your employer covered part of the living costs, the 10% relief will not bring many benefits. The deduction is most beneficial for single people who do not meet the conditions for applying for status pendler. Provided that such workers mostly paid for their livelihood.
The basic condition that entitles you to take advantage of the 10% discount is staying in Norway for no more than 183 days within 12 months or 270 days within three years. In addition, it is worth knowing that if both spouses work in this country and are entitled to the 10% discount, each of them must apply for it.
Tax correction in Norway - documents for a 10% discount
To take advantage of tax appeal due to the 10% discount, you must attach the following documents to the application:
- Skatteoppgjør - the result of the tax return for the year for which you want to appeal,
- Lønnsoppgave for the year you want to appeal for (Norwegian PIT),
- Årsoppgave fra NAV - i.e. the annual invoice sent by NAV,
- Selvangivelse - that is the preliminary tax settlement for the year tax adjustment in Norway refers to.
Worth remembering
Tax correction in Norway may be submitted if the Skatteetaten has not taken into account any of the copies you are entitled to. You have the right to appeal up to 10 years back, but after 3 years you start to lose the chance for a positive consideration of the application. Tax appeal you can apply for any relief - status commuter, second tax class or 10% relief. However, it is worth remembering not to submit documents in April and May.
