Do you live in Norway and intend to work as a self-employed person in another Nordic country?
This applies to you who live in Norway and intend to work as a self-employed person in another Nordic country. The information only applies to your income as a self-employed person.
Taxation in Norway
When you work as a self-employed person in another Nordic country, your income is liable to tax in Norway in the same way as if the work had been carried out in Norway.
If the business income is also taxed in the other Nordic country, you can claim a deduction from Norwegian tax (credit) for the tax paid abroad. The deduction cannot exceed an amount proportionate to the Norwegian tax on the income earned abroad.
Tax liability in the country in which you are engaged in business activities
You must pay tax on the business income in the other Nordic country if you have a "permanent establishment" there. Only the part of the income that stems from the permanent establishment is taxable in the other Nordic country.
A definition of permanent establishment is available under General information/ Permanent establishment.
If you perform independent personal services as a doctor, auditor, engineer or consultant, you will also be liable to tax in the country in which you perform your work, when you have stayed there for more than 183 days during a 12-month period. This applies even if you do not have a permanent establishment.
For further information about taxation and the obligation to submit a tax return in the other country, click on the name of the country at the bottom of the page.
There are special rules about where you are to be insured. For more information you should contact NAV in Norway or the social security authority in the country where you work.
Value added tax
Normally you must pay value added tax in the country in which the goods are sold or the services performed.
As goods and services are normally liable to tax in the country in which they are sold, you should always contact the local tax authorities to clarify whether you are liable to pay value added tax.