Reduction of income tax on wages (RF-1150) Attachment
About the attachment form
The deadline for submitting RF-1150 is the same as for your tax return.
Form RF-1150 must be completed by persons claiming a reduction in Norwegian tax in order to avoid double taxation on salary earned in connection with work performed abroad. It is a condition that the person concerned is entitled to such a reduction under national tax rules or a tax treaty.
Persons who are resident in Norway for tax purposes in accordance with Norwegian national law and any applicable tax treaty may claim a reduction in Norwegian tax in the following cases:
- Salary earned during work stays abroad with a duration of more than 12 months (known as the 'one-year rule'), or
- Salary covered by the exemption method with progression or the alternative exemption method in accordance with a tax treaty that Norway has entered into with another country.
This attachment form can be attached to these forms :
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