When does tax residence cease when moving from Norway?
Only persons who take up habitual residence abroad are considered as having moved from Norway for tax purposes. A temporary stay abroad does not terminate your tax residence in Norway. The rules for tax residence when moving from Norway apply to: • Persons who were resident in Norway as per 31 December 2003, and • Person who became resident for tax purposes in Norway in 2004 or later. For tax residence in Norway to cease when you move abroad, you must document • That you have taken up habitual residence abroad, • That you have not stayed in Norway for one or more periods exceeding 61 days in the income year, and • That you or a closely related person (spouse, cohabitant, children under age) do not have a house/flat available in Norway. If your have lived for less than 10 years in Norway before the income year in which you take up habitual residence abroad, your tax residence in Norway will cease during the income year when all of the three above requirements are met. If you have lived
