Residence beneath the income tax treaty shall be of importance in determining which income could be taxed in Norway.

Residence beneath the income tax treaty shall be of importance in determining which income could be taxed in Norway.

You will generally be liable to tax in Norway only on salary income earned in Norway, real property or business income in Norway and share dividends from Norwegian companies if you are tax resident in Norway under Norwegian internal law but resident in another country under the tax treaty. You might additionally be liable to tax on retirement benefits and impairment advantages of Norway as well as on money.

If you’re resident in Norway under both interior legislation in addition to income tax treaty, you can expect to in pricipal be prone to income tax in Norway on your entire capital and earnings. The income tax treaty contains guidelines regarding the avoidance of dual taxation also it might additionally restrict your responsibility to cover income tax to Norway.