Deduction for extra expenses when you work in Norway and live in a country outside of the EEA

If you share a home with your spouse or your own children under 22 years of age in your home country, you must:

• own or rent a residential property in your home country that is not rented out to anyone
• be registered at this property’s address by the population register authority in your home country
• have visited your family home at least three time per year

It’s a requirement that your family continues to live in your shared home in your home country. If your family lives with you in Norway, you’ll normally not be regarded as a commuter. In that case, you cannot claim a deduction for extra expenses for board, lodging or travel.

An exception might arise if your spouse also works in Norway and both of you commute between your shared commuter accommodation in Norway and your shared home in your home country. Read more about the conditions for this exception in the guide Skatte-ABC (in Norwegian only)

If you do not have a shared home with your spouse or your own children under 22 years of age in your home country, you must:

• own or rent a residential property in your home country, which is not rented out to anyone
• be registered at this property’s address by the population register authority in your home country
• have visited your residential property in your home country on average every three weeks if you’re 22 years of age or older
• have visited your residential property in your home country on average every six weeks if you’re 21 years of age or younger

Your residential property in your home country must also be regarded as your true home. Your true home is the property ranked highest in the list below.

If you’re aged 22 or older: 

1. independent dwelling 
2. parental home 
3. dependent dwelling

If you’re aged 21 or younger:

1. parental home
2. independent dwelling
3. dependent dwelling

If your property in your home country and your commuter accommodation in Norway are both independent or both dependent, your true home will be regarded as the property where you’ve had the most overnight stays during the year.

• A parental home is a property in which you live with one or both of your parents.
• An independent dwelling is a property of at least 30 square metres gross living area, and at least 20 square metres extra per person over the age of 15 who lives there in addition to you. The property must have a water supply and sewage, and you must have free access to the property every day during a period of at least 12 months.
• A dependent dwelling is a property that does not meet the requirements of an independent dwelling.

In addition to meeting the commuter conditions, you must also meet the requirements for claiming each of the deductions for board, lodging and travel expenses. As a commuter, you can, for example, only deduct extra expenses for board and lodging for up to 24 months from the time you were first granted a deduction for these expenses. To be entitled to a deduction for lodging, it’s a requirement that you must have paid expenses related to your residential property in your home country.

You’ll normally not be allowed a deduction by a fixed rate per travelled kilometre for travel to countries outside of the EEA. You can only claim a deduction for documented expenses for travel by plane, train, or other public means of transport. There’s an exception if you’ve made the journey in your own car and you can submit proof of this.

Read more about the conditions for deductions for commuters

To claim a commuter deduction, you must be able to submit proof that you meet the requirements. You do not need to include any supporting documents when you submit your tax return, but if we later ask you to, you must submit:

• a marriage certificate if you live with your spouse
• your child’s birth certificate if you live with your own children under the age of 22
• a letter or certificate issued by the population register authority in your home country, confirming your registered residential address. The letter must confirm the names of all residents at the address. The confirmation must be dated during the relevant income year.
• a rental or purchase agreement for your residential property in your home country
• a rental or purchase agreement for your commuter accommodation in Norway
• property plans, an appraiser’s report or other proof of the living area of your residential property in your home country and your commuter accommodation in Norway, if this is not stated in the rental or purchase agreement
• an overview of your home visits with dates for your journeys, outbound and inbound
• tickets or receipts showing your paid travel expenses

In addition, you must be able to document the actual expenses you’re claiming deductions for. You must, for example, prove your rental expenses or expenses you’ve had for your own property. This can be receipts, bank statements or similar, or payslips showing that the rent has been deducted by your employer.

You can read more about the rules in the guide Skatte-ABC (in Norwegian only).

If you have any questions, you can contact us.