{"id":6878,"date":"2019-03-20T11:59:07","date_gmt":"2019-03-20T10:59:07","guid":{"rendered":"https:\/\/melo.no\/?p=6878"},"modified":"2026-06-04T22:19:00","modified_gmt":"2026-06-04T20:19:00","slug":"hvordan-bli-skattemessig-emigrert-fra-norge","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/hvordan-bli-skattemessig-emigrert-fra-norge\/","title":{"rendered":"How to become tax emigrated from Norway"},"content":{"rendered":"<div id=\"fws_6a51b72a8c0ea\"  data-midnight=\"dark\" data-top-percent=\"3%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: calc(100vw * 0.03); padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap\"><div class=\"row-bg\"  style=\"\"><\/div><\/div><div class=\"row-bg-overlay\" ><\/div><\/div><div class=\"col span_12 dark left\">\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6a51b72a8c302\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col has-animation no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"top-bottom\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"fade-in-from-bottom\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\r\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1780604335586\" >\r\n\t<div class=\"wpb_wrapper\">\r\n\t\t<p><em>This article is of an older date, and its content may therefore be outdated. We recommend seeking specific legal advice before taking any action.<\/em><\/p>\n<h2>There must be a legal basis for taxation<\/h2>\n<p>For the Norwegian tax authorities to be entitled to tax any income you earn, there must first be a legal basis in Norwegian domestic law for taxing that particular type of income. The same applies to wealth and assets. Second, under Norwegian domestic law, you must be regarded as tax resident in Norway.<\/p>\n<h2>The rules on tax residency<\/h2>\n<p>To be considered tax resident in Norway under Norwegian domestic law (i.e., upon immigration to Norway), you must have stayed in Norway for more than 183 days during any twelve-month period, or for more than 270 days during any thirty-six-month period, whether in one continuous stay or several separate periods. Tax residency in Norway arises in the income year in which your stay exceeds the relevant threshold.<\/p>\n<p>This means that most Norwegian citizens are considered tax resident in Norway. The same applies to foreign nationals who meet these criteria.<\/p>\n<p>The question addressed in this article, however, is how Norwegian tax residency comes to an end. In other words: What is required to be regarded as having emigrated from Norway for tax purposes?<\/p>\n<h2>Tax emigration: How Norwegian tax residency ends<\/h2>\n<p>The answer is found in Section 2-1, third paragraph, letter (a), of the Norwegian Tax Act, which provides:<\/p>\n<p>\u201cFor a person who takes up permanent residence abroad, tax residency in Norway ceases in the income year in which it is demonstrated that the person has not stayed in Norway for one or more periods exceeding 61 days during the income year and that neither the person nor his or her related parties have had a dwelling available for use in Norway. Tax residency shall in any event not cease before the person or his or her related parties no longer have a dwelling available for use in Norway.\u201d<\/p>\n<h3>Three conditions must be met<\/h3>\n<p>According to the wording of the provision, three conditions must be met before a person's tax residency in Norway is considered terminated.<\/p>\n<p>1. The person must have taken<span class=\"apple-converted-space\">\u00a0<\/span>permanent residence abroad<\/p>\n<p>This requirement means that the stay abroad cannot be intended to be temporary.\nTax assessment practice has established that the individual must intend to remain abroad for at least five years and that any stays in Norway must be limited to short vacations or similar temporary visits.<\/p>\n<p>2. The person must not have stayed in Norway for more than 61 days during the income year<\/p>\n<p>It is important to note that, unlike the rules governing tax immigration to Norway, this requirement is assessed by reference to the calendar year rather than any rolling twelve-month period. As with tax immigration, however, the stay does not have to be continuous. A person may therefore spend 30 days in Norway during the first half of the income year and 32 days during the second half and still be considered tax resident in Norway for that year. The reason for the stay is irrelevant.<\/p>\n<p>3. Neither the person nor their<span class=\"apple-converted-space\">\u00a0<\/span>related parties may have a dwelling available for use in Norway<\/p>\n<p>The term \"related parties\" includes: A spouse, a cohabiting partner, and minor children.<\/p>\n<h3>When is a person considered to have a dwelling available in Norway?<\/h3>\n<p>If the taxpayer or a related party directly or indirectly owns, rents, or otherwise has the right to use a dwelling in Norway, the dwelling is considered to be<span class=\"apple-converted-space\">\u00a0<\/span>available for use.<span class=\"apple-converted-space\"><i>\u00a0<\/i><\/span>As a general rule, this applies even if the property is rented out to third parties. However, this principle is modified by Section 2-1, sixth paragraph, second sentence, which excludes certain residential units acquired at least five years before the income year in which the person moves abroad, provided that neither the taxpayer nor any related party has used the property as a residence during that period.<\/p>\n<h3>What constitutes a dwelling?<\/h3>\n<p>A \"dwelling\" means a residential unit equipped with year-round water and sewage connections, unless zoning regulations, municipal planning provisions, or other public-law restrictions prevent the property from being used as a residence at the time of emigration.<\/p>\n<p>This definition excludes holiday homes and vacation properties. Accordingly, a taxpayer may own a holiday home in Norway without automatically being regarded as having a dwelling available in Norway. However, if the holiday home is actually used as a residence, it will be treated as a dwelling for purposes of the provision.<\/p>\n<p>As noted above, an exception applies to residential units acquired at least five years before the year in which the taxpayer takes up residence abroad, provided the property has not been used as a residence by the taxpayer or related parties during that period. The rationale is that taxpayers should be able to invest in Norwegian real estate and still qualify as emigrated for tax purposes where a substantial period has passed and the property has not been used by the taxpayer or family members.<\/p>\n<h3>The conditions are cumulative, that is to say all three have to be met<\/h3>\n<p>All three conditions must be satisfied before Norwegian tax residency is deemed to have ceased.\nOnce all requirements have been met, the individual is no longer considered tax resident in Norway. This applies regardless of whether the various conditions are fulfilled in different income years. There is one exception: where the 61-day requirement is the last condition to be fulfilled, tax residency is deemed to cease from 1 January of the year in which that requirement is satisfied.<\/p>\n<p>Once tax residency has ceased, the ordinary tax immigration rules described above determine whether the individual subsequently becomes tax resident in Norway again.<\/p>\n<h3>A longer exit period applies to persons who have been tax resident in Norway for more than ten years<\/h3>\n<p>The emigration rules in Section 2-1, third paragraph, letter (a), are modified by letter (b) of the same provision. The substantive conditions for emigration are the same under both provisions. However, where an individual has been resident in Norway for at least ten years, the effect of satisfying those conditions\u2014namely the cessation of tax residency\u2014occurs at a later date. This rule naturally affects many Norwegian citizens.<\/p>\n<p>For a person who has been resident in Norway for at least ten years before the income year in which he or she takes up permanent residence abroad, tax residency in Norway does not cease until the end of the third income year following the year of departure. This applies only if, for each of those three income years, it can be demonstrated that: The person has not stayed in Norway for one or more periods exceeding 61 days during the income year; and neither the person nor any related party has had a dwelling available for use in Norway. Accordingly, individuals who have been tax resident in Norway for ten years or more must generally satisfy the emigration requirements continuously for a three-year period before Norwegian tax residency formally comes to an end.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6a51b72a8c575\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"10px\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"team-member\" data-style=\"meta_below\"><a href=\"mailto:amelo@melo.no\" ><img decoding=\"async\" alt=\"Atle Mel\u00f8\" src=\"https:\/\/melo.no\/wp-content\/uploads\/2019\/03\/Atle_Mel\u00f8__0020-scaled.jpg\" title=\"Atle Mel\u00f8\" \/><\/a><h4 class=\"light\"><a class=\"accent-color\" href=\"mailto:amelo@melo.no\" >Atle Mel\u00f8<\/a><\/h4><div class=\"position\">Partner<\/div><p class=\"description\">amelo@melo.no<br \/>\n+47 951 80 979<\/p><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_6a51b72a8ca22\"  data-midnight=\"dark\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap\"><div class=\"row-bg\"  style=\"\"><\/div><\/div><div class=\"row-bg-overlay\" ><\/div><\/div><div class=\"col span_12 dark left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 15px;\" class=\"divider\"><\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_6a51b72a8cccb\"  data-midnight=\"light\" data-top-percent=\"6%\" data-bottom-percent=\"6%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row full-width-section  vc_row-o-equal-height vc_row-flex  vc_row-o-content-middle standard_section\"  style=\"padding-top: calc(100vw * 0.06); padding-bottom: calc(100vw * 0.06); \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap using-image\"><div class=\"row-bg using-image\"  style=\"background-image: url(https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/Kalender.jpg); background-position: center center; background-repeat: no-repeat; \"><\/div><\/div><div class=\"row-bg-overlay\" style=\"background-color:rgba(10,6,6,0.84);  opacity: 0.5; \"><\/div><\/div><div class=\"col span_12 light left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6a51b72a8cd5c\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-2 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col centered-text padding-2-percent\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"left-right\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2 style=\"font-size: 40px;line-height: 52px;text-align: center\" class=\"vc_custom_heading wpb_animate_when_almost_visible wpb_fadeInUp fadeInUp\" >Any questions regarding tax emigration?<\/h2><div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 40px;\" class=\"divider\"><\/div><\/div><a class=\"nectar-button large see-through-3  has-icon wpb_animate_when_almost_visible wpb_zoomIn zoomIn\"  style=\"border-color: #d1b48d;\"  href=\"mailto:post@melo.no\" data-color-override=\"#d1b48d\" data-hover-color-override=\"false\" data-hover-text-color-override=\"#ffffff\"><span>Send us a non-binding inquiry<\/span><i  class=\"fa fa-arrow-down\"><\/i><\/a>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-2 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"Denne artikkelen er av eldre dato og innholdet kan derfor v\u00e6re utdatert. Vi anbefaler alltid uansett \u00e5 s\u00f8ke konkrete r\u00e5d f\u00f8r du foretar noen disposisjoner. Det m\u00e5 foreligge hjemmel for...","protected":false},"author":188,"featured_media":9721,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_analytify_skip_tracking":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-6878","post","type-post","status-publish","format-standard","has-post-thumbnail","category-skatt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Skattemessig emigrasjon fra Norge. Hvordan bli skattemessig emigrert<\/title>\n<meta name=\"description\" content=\"Hva skal til for \u00e5 bli ansett som skattemessig utflyttet eller emigrert fra Norge? Vi tar for oss reglene om skattemessig utflytting (emigrasjon) her.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/hvordan-bli-skattemessig-emigrert-fra-norge\/\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Atle Mel\u00f8\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hvordan-bli-skattemessig-emigrert-fra-norge\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hvordan-bli-skattemessig-emigrert-fra-norge\\\/\"},\"author\":{\"name\":\"Atle Mel\u00f8\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#\\\/schema\\\/person\\\/351ddaec8ea5c2caca44f44a288d6693\"},\"headline\":\"Hvordan bli skattemessig emigrert fra Norge?\",\"datePublished\":\"2019-03-20T10:59:07+00:00\",\"dateModified\":\"2026-06-04T20:19:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hvordan-bli-skattemessig-emigrert-fra-norge\\\/\"},\"wordCount\":1886,\"publisher\":{\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hvordan-bli-skattemessig-emigrert-fra-norge\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2019\\\/05\\\/skattemessig-emigrasjon-utflytting-nyhet.jpg\",\"articleSection\":[\"Skatt\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hvordan-bli-skattemessig-emigrert-fra-norge\\\/\",\"url\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hvordan-bli-skattemessig-emigrert-fra-norge\\\/\",\"name\":\"Skattemessig emigrasjon fra Norge. 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