Individual Residence in Norway

Norway Cross-BorderTax year 2026

Norwegian tax residence of individuals for income year 2026: arrival, emigration and the cross-border consequences. Covers the 183 days in 12 months and 270 days in 36 months presence tests in skatteloven § 2-1, when residence starts, emigration under the 61-day and no-home conditions, the three-year tail for people resident ten years or more, the home and family definitions and the five-year holiday-home exception, wealth tax liability on 31 December, global versus limited liability (§ 2-3), the one-year foreign work relief, the foreign tax credit, the exit tax on shares above NOK 3 million with 12-year deferral, treaty residence, return deadlines and additional tax.

Not yet approved

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Norway To Switzerland Wealth Tax Exit

Norway Cross-BorderTax year 2026

Moving from Norway to Switzerland, for income year 2026: why owners leave (wealth tax of 1.0% and 1.1% on net wealth above NOK 1,900,000, shares valued at 80%, dividends taxed at an effective 37.84%), the new three-year wealth tax deferral, the three-year residence tail for people resident ten years or more (61 days and no dwelling), the exit tax on shares under skatteloven § 10-70 (NOK 3,000,000 threshold, 12-year deferral, the 0.7 dividend rule, return within 12 years cancels it, no loss deduction on a move outside the EEA), what stays Norwegian under the Norway-Switzerland treaty (15% dividend tax, real estate, the five-year rule for holdings over 25%, company residence), and the Swiss landing (lump-sum taxation with a CHF 435,000 federal minimum and the treaty rule that forces the modified version). Trigger phrases: move from Norway to Switzerland, utflyttingsskatt, exit tax Norway, Norway Switzerland tax treaty, Pauschalbesteuerung Norway.

Not yet approved

Built from the law