D-number and tax registration

Working in Norway

Cross border employees / foreigners who are not taxable residents in Norway, but receive salary from a Norwegian employer is taxable to Norway and need to receive a D-number and register the employee to the Norwegian Tax Administration.

Guide for start up and salary

  • The employee must personally contact the Norwegian Tax Administration on arrival in Norway to apply for the issuance of an electronic tax card.

  • For employees that conducted an id control within the 3 last years, do not have to meet in person at the Norwegian Tax Authorities. In this case, you can send the form called RF-1209 to the Norwegian Tax Authorities (Skatteetaten).

  • You need to update the tax information to the authorities in December the two first years (if not may the employer deduct 50 % tax).

Working abroad

If the employee perform all of the work for the University of Stavanger in their home country, the University of Stavanger will contact the Norwegian Tax Authorities on behalf of the employees. The University of Stavanger will need a copy of the passport.