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15% tax deduction for foreign employees

The problem is that your local tax office will usually "forget" to inform you of this deduction, and will try not to include it on every possible occasion.

• The first time you need to check that the deduction is properly accounted for in the tax card (skattekort) you deliver to your employer. If forget to do it, the money is not lost. In the following year, when you fill in the tax declaration (selvangivelse), claim there that you were entitled to standardfradrag. The difference in tax will be eventually refunded.

  Also, don't neglect to obtain a corrected tax card as soon as you discover the mistake. Deliver this new tax card to your employer.

• The second time you need to check that the deduction is properly accounted for in the tax declaration (selvangivelse). If you've already received the deduction in skattekort, that doesn't necessarily guarantees that selvangivelse will list it as well. If standardfradrag is not listed, write it in.

I could scan the relevant documents, but decided you'd better go throug them yourself, without possibly misleading examples. Also, I didn't receive a single correctly filled tax declaration in the last three years. I always had to write in corrections before returning it. Here is a report sent me after correction (I highlighted the line with added standardfradrag).

I the end, I should note that standardfradrag is in fact applicable in the first four tax declarations, not in the first four years of employment.

Last updated in April 2003

• Guide for foreign employers and employees - it talks, among other things, about the 15% tax deduction (see chapter 3.2.3.2) -- added by Albert Lysko (lysko@stud.ntnu.no), June 16, 2000