Two Day Counts Make You Resident and a Third Is Needed to Stop Being One, and Svalbard Has a Tax Act of Its Own
Section 2-1 of the Tax Act gives two tests and you become resident on failing either: more than 183 days in the realm in any twelve-month period, or more than 270 days in any thirty-six-month period. The second is the one most summaries miss, and it catches a pattern of stays none of which breaks 183 days. Residence starts in the income year in which the count is passed, not retrospectively, and it brings worldwide tax: subsection 9 says the liability covers all wealth and income here in the realm and abroad. Leaving is harder than arriving. Residence ends only in a year in which you prove both that you spent no more than 61 days in the realm and that neither you nor a close relative had a dwelling available here - and if you were resident for at least ten years before moving, that has to hold for three consecutive income years. Svalbard is a separate tax jurisdiction with its own Act, and the 270-day rule is disapplied for a person resident there.
At a glance
- First residence test
- More than 183 days in any twelve-month period
Skatteloven § 2-1(2)(a). The periods may be several and are added together.
- Second residence test
- More than 270 days in any thirty-six-month period
Skatteloven § 2-1(2)(b). It does not apply to a person resident on Svalbard.
- When residence begins
- In the income year the day count is passed
Skatteloven § 2-1(2), closing words: men først i det inntektsår oppholdet i riket overstiger antallet dager.
- Scope of a resident's liability
- All wealth and income, in the realm and abroad
Skatteloven § 2-1(9), in six words of Norwegian.
- Days allowed in a year residence is given up
- Not more than 61
Skatteloven § 2-1(3)(a), together with the condition that no dwelling is available to the person or a close relative.
- If you were resident for at least ten years first
- Three further income years before residence ends
Skatteloven § 2-1(3)(b). The 61-day and no-dwelling conditions must be proved for each of the three years.
- Relief for a long posting abroad
- A work stay abroad of at least twelve continuous months
Skatteloven § 2-1(10)(a). Short visits home do not break it provided they average no more than six days per whole month in the income year.
- Svalbard
- A separate tax Act, with rates set by the Storting for each budget term
Svalbardskatteloven § 1-1 and § 1-2. A stay of at least twelve months counts as residence from the start of the stay under § 2-1.
Requirements
- More than 183 days in Norway in any twelve-month period makes you resident
- More than 270 days in any thirty-six-month period does the same
- Residence takes effect in the income year the count is passed
- Resident liability covers worldwide wealth and income
- To cease being resident: no more than 61 days in the realm in the year, and no dwelling available to you or a close relative
In detail
The second test is the one that is missed
Almost every summary of Norwegian tax residence quotes 183 days and stops. Section 2-1 second paragraph has two letters, not one, and letter b catches a different shape of life: 270 days across any rolling thirty-six months, which can be reached by three stays of ninety days a year without any single twelve-month window exceeding 183. The two tests run in parallel and either is enough.
Leaving is a three-part proof and the house is the hard part
Ceasing to be resident is not a matter of moving. Subsection 3 requires, in the same year, that the person stayed no more than 61 days in the realm and that neither they nor a close relative had a dwelling available - and the second sentence of letter a adds that residence does not cease at all until the dwelling is gone, whatever the day count says. Subsection 5 defines having a dwelling available as owning, renting or otherwise having a right to use one, directly or indirectly, so a flat let to a tenant still counts. For anyone resident ten years or more, the whole test has to hold in each of three consecutive income years.
Svalbard has its own Act, and the Tax Act knows it
The Svalbard Tax Act is a separate statute covering tax to Svalbard, with rates the Storting sets each budget term. The mainland Act acknowledges it twice: the 270-day test is disapplied for a person resident on Svalbard, and the Svalbard Act's own section 2-1 treats a stay of at least twelve months as residence from the day it began rather than from the day the count is passed. That is the opposite of the mainland rule, under which residence starts only in the year the threshold is crossed.
Country-level policy
Section 6 of the Immigration Act ends a paragraph with the sentence Loven gjelder ikke for Svalbard - the Act does not apply to Svalbard. There is no visa for Svalbard, no residence permit, no work permit and no quota, because the statute that would create them stops at the mainland. Svalbard is also outside Schengen: article 14 of the 1999 agreement associating Norway with the Schengen acquis says the agreement does not apply to Svalbard, and the 1957 Nordic passport agreement printed at the back of the Immigration Act defines a Nordic state as Norway except Svalbard and Jan Mayen. What governs entry instead is a five-section regulation of 1995 on rejection and expulsion, under which the Governor may turn away a person who cannot support themselves or look after themselves, and a 2022 regulation under which a traveller must present a passport valid for entry to Norway when the Governor asks. None of that is a permit, and the Svalbard Treaty gives nationals of the contracting parties an equal right of access and residence subject to local law. What the archipelago does not carry is the rest of the welfare state: the National Insurance Act lets an existing member keep membership on moving there and admits a non-member only through work for a Norwegian employer, and the Patient and User Rights Act has not been extended to Svalbard at all.
Exceptions by origin
No exceptions recorded
Nothing we have read treats any nationality differently for this topic. The rule above applies to everyone.
What the law says
«Plikt til å svare skatt har enhver person som er bosatt i r»Our translation - not official
Every person resident in the realm is liable to tax.
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«i en eller flere perioder oppholder seg mer enn 183 dager i riket»Our translation - not official
stays in the realm, in one or more periods, for more than 183 days in any twelve-month period, or
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«i en eller flere perioder oppholder seg mer enn 270 dager i riket»Our translation - not official
stays in the realm, in one or more periods, for more than 270 days in any thirty-six-month period,
The test that catches a run of stays no one of which reaches 183 days.
Read it at the sourceAbout this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«anses som bosatt i riket, men først i det inntektsår oppholdet i riket overstiger antallet dager som nevnt i henholdsvis a og b. Bestemmelsen i b gjelder ikke for»Our translation - not official
is regarded as resident in the realm, but only in the income year in which the stay in the realm exceeds the number of days mentioned in a and b respectively. The provision in b does not apply to a person resident on Svalbard.
The sentence that closes the two tests, and the Svalbard carve-out inside it.
Read it at the sourceAbout this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Skatteplikten gjelder all formue og inntekt her i riket og i utlandet»Our translation - not official
The tax liability covers all wealth and income here in the realm and abroad.
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«For person som tar fast opphold i utlandet, opphører bostedet i riket for det inntektsår det godtgjøres at personen ikke har oppholdt seg i riket i en eller flere perioder som overstiger 61 dager i inntektsåret og at personen eller dennes nærstående ikke har disponert bolig i riket. Bostedet opphører uansett ikke før det tidspunkt personen eller dennes nærstående ikke»Our translation - not official
For a person who takes up permanent residence abroad, residence in the realm ceases for the income year in which it is proved that the person has not stayed in the realm in one or more periods exceeding 61 days in the income year and that neither the person nor the person's close relatives has had a dwelling available in the realm. Residence does not in any event cease before the time when neither the person nor the person's close relatives any longer has a dwelling available in the realm.
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«For person som har vært bosatt i riket i minst ti år før det inntektsår vedkommende tar fast opphold i utlandet, opphører bosted i riket etter utløpet av det tredje inntektsåret etter det inntektsår vedkommende tar slikt fast opphold i utlandet, men bare hvis det for hvert av de tre inntektsårene godtgjøres at personen ikke har oppholdt seg i riket i en eller flere perioder som overstiger 61 dager i inntektsåret og at personen eller dennes nærstående ikke har»Our translation - not official
For a person who has been resident in the realm for at least ten years before the income year in which that person takes up permanent residence abroad, residence in the realm ceases after the end of the third income year after the income year in which the person takes up such permanent residence abroad, but only if it is proved for each of the three income years that the person has not stayed in the realm in one or more periods exceeding 61 days in the income year and that neither the person nor the person's close relatives has had a dwelling available in the realm.
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Med å disponere bolig menes å direkte eller indirekte eie, leie eller på annet grunnlag»Our translation - not official
To have a dwelling available means directly or indirectly to own, rent, or on another basis have a right to use a dwelling.
Wider than ownership, and it is what makes the exit test hard to satisfy.
Read it at the sourceAbout this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«En person som nevnt i første ledd som har et arbeidsopphold utenfor riket av minst tolv måneders sammenhengende varighet, kan kreve den samlede skatt nedsatt med et beløp som tilsvarer den delen av skatten som faller på lønnsinntekt ved arbeid utført utenfor riket»Our translation - not official
A person mentioned in the first paragraph who has a work stay outside the realm of at least twelve continuous months may claim that the total tax be reduced by an amount corresponding to the part of the tax falling on employment income for work performed outside the realm during that work stay.
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Denne lov gjelder skatt til Svalbard av formue og inntekt, herunder fastsetting, betaling og»Our translation - not official
This Act applies to tax to Svalbard on wealth and income, including assessment, payment and collection of such tax.
Tax to Svalbard, not tax to Norway. Svalbard is a separate fiscal jurisdiction inside the Kingdom.
Read it at the sourceAbout this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Stortinget fastsetter for hver budsjettermin skattesatsene etter denne lov.»Our translation - not official
The Storting sets the tax rates under this Act for each budget term.
The whole of the section headed Tax rates. The rates themselves are in the Storting's annual decision, which was not read.
Read it at the sourceAbout this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Personer som er bosatt på Svalbard, skal svare skatt av hele sin formue og inntekt når ikke annet følger av denne lov. En person anses som bosatt på Svalbard når vedkommende har tatt varig opphold der. Opphold av minst 12 måneders varighet regnes som bosettelse»Our translation - not official
Persons resident on Svalbard shall pay tax on their entire wealth and income unless otherwise provided by this Act. A person is regarded as resident on Svalbard when that person has taken up permanent residence there. A stay of at least 12 months' duration counts as residence from the beginning of the stay.
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Skatteplikten etter denne paragraf faller bort fra og med det inntektsår personen har oppholdt seg utenfor Svalbard»Our translation - not official
Liability to tax under this section lapses from and including the income year in which the person has stayed outside Svalbard for more than 183 days in a twelve-month period.
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
Practical notes
No rate of tax is stated here. The mainland rates are in the Storting's annual tax decision and the Svalbard rates in its annual Svalbard decision; neither was read, and neither is published as a regulation in Lovdata's free database.
Tax treaties override these rules for anyone also resident elsewhere. Section 2-1 eleventh paragraph lets the ministry make rules on exemption from Norwegian taxation in treaties with other states; no treaty was read for this record.
Only chapter 2 of the Tax Act was read. Sections 2-3 and following, which govern limited liability for a non-resident with Norwegian source income, were in the reading but are not written up here.
- consolidatesSkatteloven chapter 2, consolidated text at Lovdata
Lovdata, stiftelsen Lovdata
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
- consolidatesSvalbardskatteloven, consolidated text at Lovdata
Lovdata, stiftelsen Lovdata
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source