Introductory survey

The first meeting is used to determine your present situation and plans, enabling our advice to be as specific and useful as possible. Thereafter, we review the basic rules on tax residency and the conditions for tax emigration (expatriation). Additionally, we discuss the current applicable obligations when reporting a move to the National Population Register. Should you be planning on moving to a country with which Norway has a tax treaty, the practical significance of the agreement will be explained.

Management of tax returns and avoidance of double taxation

In this section, we invigorate a more practical approach by illustrating how tax returns can be managed in practice when emigrating from Norway. In this context, we also look at the prevailing methods of preventing double taxation between Norway and your future country of residence, in addition as to where and how these may be applied.

Exit tax

In this section the practicalities in relation to exit tax on shares and equivalent equities, including the procedure of deferring exit tax, are discussed.

Social security

In this section, we review the prevailing rules relevant for National Insurance Scheme membership, including mandatory versus voluntary membership and whether it would be appropriate to retain membership in conjunction with expatriation. Additionally, we address issues concerning employer's national insurance contributions, where relevant (especially where the expatriate owns the employer company).

Resident country tax

The topic covered in this section concerns tax and compliance in the country of destination, at a general and overarching level. Subsequently, we would recommend holding a separate "entrance meeting" with a tax advisor in the country of destination, e.g. with one of our partners, who has expert knowledge of the domestic country's tax rules etc.