IMPACT – MEDIUM
What is the change? Norway has simplified its in-country registration process for non-EU nationals.
What does the change mean? Non-EU nationals who are required to register upon entry will no longer have to make a separate trip to the tax office. Rather, once they receive their identification number from the immigration authorities, they will be able to apply for a local tax card online.
Additionally, foreign nationals (residence permit holders) will no longer need to visit the Foreign Service office to change their address, as they will be able to do so online. EU nationals must undergo an ID check prior to becoming an online user, as a Norwegian Identification Number is necessary to use the service.
Background: In the past, applicants had to register in person with both the immigration authorities and the tax authorities. Additionally, non-EU nationals had to file any changes of address in person at the Foreign Service office. The recent streamlining of the immigration and tax system simplifies the registration process for foreign nationals and allows applicants to register with the tax authorities online rather than in person.
Analysis & Comments: Employers should ensure that the online tax registration is completely promptly after receiving the employee’s identification number from the immigration authorities.
Source: Deloitte LLP. Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 1 New Street Square, London EC4A 3HQ, United Kingdom.
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