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Do you live in Norway and work in another Nordic country for a public sector employer?

This applies to you who live in Norway and work in another Nordic country for a public sector employer. The information only applies to tax on earned income.

Definition of "public sector employer"

You are deemed to have a public sector employer when you are employed by the central government, regional or municipal authorities or a public law institution, or an equivalent administrative authority in the other Nordic countries. State universities and university colleges in the Nordic countries except Finland are deemed to be public sector employers. The Finnish universities are deemed to be private employers. Companies owned by the state or a municipality etc. are not regarded as public sector employers. Nor will the state, municipality etc. be regarded as a public sector employer if the business in question is a commercial undertaking

See here if you have a private sector employer.

Norwegian public sector employer

If you work in another Nordic country and receive your salary from a Norwegian public sector employer, your salary will only be taxed in Norway.

Public sector employer resident in another Nordic country

If you work in another Nordic country and receive your salary from a public sector employer resident in the country in which you are working, your salary will be taxed in that country. If you perform all or part of your work in Norway, the salary for the work performed in Norway will normally only be taxed in Norway.

Taxation in Norway

Salary income which may be taxed in another Nordic country will also be liable to tax in Norway. You must declare the income in your Norwegian tax return. You must complete the form RF-1150E 'Reduction of income tax on wages'. In the tax assessment you will have a reduction of your Norwegian tax so that you do not pay tax in Norway on your salary income.

Cross-border commuters

Cross-border commuters are persons resident in Norway in a municipality bordering on Sweden or Finland who work in a border municipality on the other side of the border. If you are a cross-border commuter, your income from employment will only be taxable in Norway. It is a condition that you stay regularly in your permanent home in Norway at least two days a week (spending the night).

Select the other country here:   Denmark | Iceland | Finland | Sweden
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