Key Benefits:
Law on tax to Svalbard (Svalbardtax law) |
| Date | LAW-1996-11-29-68 |
| Ministry of | Treasury |
| Last modified | LO-2014-12-19-77 from 01.07.2016, LAW-2016-06-17-37 |
| Published | |
| Istrontrecation | 01.01.1998 |
| Changing | LO-1925-07-15 |
| Announcement | |
| Card title | Svalbardtax law-svalbsktl |
Jf. former law 15 July 1925. Lovens title modified by law 17 June 2016 # 37.
This law applies taxes to Svalbard of fortune and income, herding equation, payment and encrowing of such taxes.
Svalbard encompasses the areas of the Kingdom of Norway that are mentioned in law on Svalbard of 17. July 1925 # 11 Section 1 other clause. Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).
Part Article SECTION 1-2. Tax attractionsThe parliament determines for each budgeting tax rates after this law.
With person means of this law physical people as well as bos after such.
With company, the stock company and general company is as well as equal company and convergence as mentioned in the tax law of Chapter 10 as well as bos after such.
| 0 | Modified by laws 13 June 1997 No. 44 (ikr. 1 jan 1999), 26 March 1999 # 14 (ikr. 1 jan 2000). |
The Formutes and income tax after this law cannot be placed on institutions m.v. as being retaken by the Tax Act Section 2-30 first clause the letters b and d and Section 2-32 first and fourth joints.
The Norwegian state is still taxable for fortune and income related to the state's salvage operation on Svalbard.
| 0 | Modified by law 26 March 1999 # 14 (ikr. 1 jan 2000). |
The king can provide regulations for padding and review of this law.
Part ArticlePeople who are settled on Svalbard are supposed to respond taxes of their entire fortune and income when nothing else follows by this law ; a person is considered to be settled on Svalbard when the person has taken lasting stays there. Oppon of at least 12 months duration counts as settlement from the beginning of your stay.
For people who before their stay on Svalbard have not been tax-settled in Norway (herduring Svalbard) over the past 10 years, the following :
| a) | The first 5 years the person is deemed to be settled on Svalbard, the taxable scope is limited equivalent as after Section 2-2. |
| b) | If the restriction in tax duty after this clause leads to that a significant amount of exemplisation from taxation to Svalbard in an income year, the tax office may choose to set the restriction aside for the appropriate year. As significant amounts, 12 times the Medicaid amount is counted. |
Tax duty after this paragraph falls away from and with the income-year-old person has detained outside Svalbard more than 183 days in a twelve-month period.
The salary and other allowance for work done outside Svalbard is exempt from tax duty if it is well-made that income is taxable by other Norwegian equation or in foreign state.
The same goes for income won by nutritional business that has been practiced outside of Svalbard.
Tax shall not be black by fortune in or income of fixed property or facilities with accessories that lie outside of Svalbard.
| 0 | Modified by laws 17 des 1999 # 91 (f o m revenue year 2000), 10 des 2010 # 64 (f o m income year 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
People who take temporary accommodation on Svalbard and where performing work or exercising nutrition should respond tax to Svalbard of income won by such work or business if the stay lasts continuous for at least 30 days.
People who take temporary accommodation on Svalbard and there receive benefits as mentioned in the tax law Section 5-10 letter c shall respond tax to Svalbard of the performance if stay lasts for at least 30 days, and they were in active work on Svalbard when the right to payout occurred. The Ministry can give regulation that the tax duty of Svalbard should consist of temporary accommodation outside of Svalbard.
People home-hearing outside Svalbard shall respond taxes of fortune in and income of fixed property and facilities with accessories that are located on Svalbard. It can be required deductions for debt founded to the cerstice of such wealth and interest of this debt.
| 0 | Modified by laws 27 March 1998 No. 1 17 (f o m income year 1998), 26 March 1999 # 14 (ikr. 1 jan 2000), 10 des 2010 # 64 (f o m income year 2011). |
Companies that are homeschooled on Svalbard are supposed to respond taxes of their entire income when nothing else follows by this law ; a company is considered home-hearing on Svalbard if it has offices on Svalbard and the company is led from there.
Revenue of nutritional activities outperformed outside Svalbard exempting from tax duty if it is well-made that income is taxable by other Norwegian equation or in foreign state.
Tax shall not be black by income of fixed property or facilities with accessories that lie outside of Svalbard.
| 0 | Modified by laws 21 des 2000 # 110, 10 des 2010 # 64 (f o m income year 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Companies that are home-hearing outside Svalbard should respond tax of income won by business outpracticed on Svalbard, if the business lasts coherent for at least 30 days. Section 2-2 third joints apply accordingly.
| 0 | Modified by law 10 des 2010 # 64 (f o m income year 2011). |
Formue and income of other species than mentioned in Section 3-2 tax is laid by the rules of the tax law, unless otherwise determined.
In the tax laws exempted from the provisions of terms of tax duty to the realm, whether the distribution of the tax law between municipalations, about the taxation of spouses, about minimum deductions, about shipbuilding companies and shipbuilding companies. and about the calculation of personal income. Taxable outbreaks from company and gain or loss at realisation of society share should not be adjusted by the rules of the tax law. Further untaken Section 2-30 to 2-32 fourth clause, Section 6-13 first clause, Section 6-18 to 6-20, Section 6-47 to 6-49, Section 10-12, Section 10-31 first clause, Section 10-34 applies only in relation to change of stock costly price, Section 10-42 fifth to 10th clause, Section 10-44 different clause second period, Section 16-10, as well as chapter 15 and 17. By the applicability of the provisions of the debt and debt src distribution in the Tax Act Section 4-31 and 6-91 equal benefits from tax return on Svalbard after this law with the exception of tax relief in Norway after agreement with foreign state.
The Ministry of Justice can give closer rules that business buildings on Svalbard and construction with short lifespan can be written with up to double percentage.
For single-person enterprises mv. applies to the following :
| a) | By determining average income from single-person enterprises, it is given the deductions for interest in debt to financial institutions and liabilities that relate to the amount of debt ; fragrant is given in the extent that the debt does not exceed the value of the belongings in business. Upon determining the value of the assets of the business, the tax law applies Section 12-12 other clauses equivalent, with the exception of Section 12-12 other clause c. |
| b) | Tax of average income from single-person enterprises is calculated with a percentage determined share of this income and with the same rates set for wage income, jf. SECTION 3-2. Such income is not part of the determining of ordinary average income. The sign-up allowance after the Company Act Section 2-26 first clause tax is placed in the corresponding way. |
| c) | Undershot in single-person enterprises are conveyed to deductions in later years of income from single-person enterprises. When the termination of business in single-person enterprises is uncovered deficit, such deficit may be required to be reckoned against average income by the use of a breeding factor of 0.5. |
| 0 | Changed by laws 26 March 1999 # 14 (ikr. 1 jan 2000), 17 des 1999 # 91 (f o m revenue year 2000), 21 des 2000 # 110 (f o m revenue year 2000 for tax payers as mentioned in Section 1-3 different clause, f o m income year 2001 for tax rate as mentioned in Section 1-3 first clause), 9 des 2005 No. 110 (f o m income year 2006), 14 des 2007 # 104 (f o m income year 2008), 10 des 2010 # 64 (f o m income year 2010), 18 des 2015 # 113 (f o m revenue year 2016). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Tax of wages, pensions and other performance as mentioned in the tax law Section 12-2 letters a, b, c and j are calculated with a percentage determined share of the performance of the performance of the performance of the performance of the yf. SECTION 5-2. The tax is calculated with a low rate of income up to 12 times the Medicaid basis, and with a higher rate of excess income. In the overall revenue basis of the previous period, revenue also included revenue as mentioned in Section 3-1 fourth clause letter b. It is used the base amount that was last set for the income year.
Upon the move from Svalbard, the Tax Act Section 14-3 fourth clause letter b equivalent.
| 0 | Changed by laws 26 March 1999 # 14 (ikr. 1 jan 2000), 14 des 2007 # 104 (f o m income year 2008), 10 des 2010 # 64 (f o m income year 2011), 19 June 2015 # 51 (in effect 19 June 2015 with effect from revenue year 2015). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
| 0 | Capital changes by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
This chapter applies to the issue of tax and Social Security tax benefits to Svalbard as well as review of salary stretch after Section 3-2.
The Prevalence Act shall, with the exception of Chapter VII about regulations, do not apply to the processing of cases that are retaken by this chapter.
| 0 | Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The LigningAct chapter 2 applies to the equivalent of unless otherwise is specifically specific or follows by this law.
The Ministry can determine further rules about the organization of the league management for Svalbard, herunder providing regulation on the uplift, the Assembly and organization of a special tax-enemennd.
The Ministry, the Tax Directorate and the Tax Office cannot instruct the distinctive tax topic in general or in individual cases. With the exception of what follows by Section 4-7, jf. league law Section 9-5 no 1, the ministry and the league officials cannot change the ordinance from the particularly separate tax topic.
| 0 | Modified by laws 14 des 2007 # 104 (ikr. 1 jan 2008), 19 des 2014 # 78 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Upon the execution of equation mv. applies to the league laws Chapter 3 to 12 unless otherwise is specifically specific or follows by this law ; in the league law exemplitas from Applicability Section 6-6 No. 2 about accounting alike and Section 8-5 about the special decision authority.
Upon completion of salary stretch, the ligators are given the common provisions of the case processing, tax cuts, and work-givers information alike, taxation rules and sanctions corresponding the Applicability.
| 0 | Changed by laws 25 June 2004 # 42, 17 June 2005 # 72 (ikr. 1 aug 2005 ifg. Act 30 June 2005 # 780), 14 des 2007 # 104 (ikr. 1 jan 2008), 26 apr 2013 No. 1 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Selvanforgiveness shall be provided by persons and corporations who are taxable to Svalbard after Section 2-1 or Section 2-2, and which do not have limited tax duty after Section 2-1 other clause. Selects shall also be provided by people and corporations who are taxable to Svalbard for fortune or income as mentioned in Section 3-1.
Selects with attachments are delivered to the tax office of Svalbard within the exit of April the year after the income year.
The Ministry can determine further rules about duty to deliver tax returns and equations, herdments about the scope of task of task and time and place of delivery.
| 0 | Modified by laws 14 des 2007 # 104 (ikr. 1 jan 2008), 12 des 2008 No. 1 95 (ikr. 1 jan 2009), 10 des 2010 # 64 (f o m income year 2011). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Information on wage performance charges shall be delivered by the rules of the league law Section 5-2, jf. SECTION 5-1. Other control information and ligation tasks as mentioned in the ligature Chapter 5 are delivered to the tax office within the exit of February year after the income year.
The Ministry can determine further rules about the delivery of information and tasks as mentioned in the first clause, herding about the scope of the Enlightenment and time and place of delivery.
| 0 | Modified by laws 14 des 2007 # 104 (ikr. 1 jan 2008), 26 apr 2013 No. 1 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), 19 des 2014 # 78 (ikr. 1 jan 2015). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The tax office is conducting control of determined wage stretch and calculates pension rewarding income for the calendar year. When salary and other performance after Section 3-2 exceeds 12 times the Medicaid basis, the tax office shall also calculate this year's tax and Social Security tax. The determining occurs after the tax office's discretion when the deadline for the delivery of salary task is overserved.
The tax office may deviate from the reported information when there is reason to assume they are unrikable. Prior to the details of the absence, employer and employment holder shall be given an appropriate deadline for statement.
Skatelist, jf. The league laws Section 8-8 should also include enlightenment on taxes and Social Security fees determined at salary stretch. At the same time, the taxation of the tax list is sent to the tax bill on tax, Social Security, and pension points.
The Ministry can determine further rules about the completion of the wage-line arrangement, therunder about wage traction in natural benefits and expense allowance.
| 0 | Modified by laws 14 des 2007 # 104 (ikr. 1 jan 2008), 19 des 2014 # 78 (ikr. 1 jan 2015). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The provisions of the Change of equation in the League Law Chapter 9 apply to the equivalent of the change of taxes and Social Security fees determined at salary stretch.
| 0 | Modified by law 14 des 2007 # 104 (ikr. 1 jan 2008). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The Liking Authority can conduct a further review of a tax-on-run rainmaker. The IRS shall provide the league officials access to conduct the necessary investigations, and provide the information and assistance assistance required to carry out the mission.
| 0 | Modified by law 17 des 1999 # 91 (ikr. 1 jan 2000). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The Ministry can determine closer rules about
| a) | simplified joint tax settlement for project groups mv. with shorter stays on Svalbard, |
| b) | The extent of the Enlightenment of information after this chapter for groups of tax payers, |
| c) | requirements for registration and documentation of accounting information, anniversaries and anniversaries for nutritional companies, or for groups of such. |
| 0 | Modified by laws 17 July 1998 No. 56 (ikr. 1 jan 1999), 10 des 2010 # 64 (f o m income year 2011), 19 des 2014 # 78 (ikr. 1 jan 2015). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Tax payment law chapters 4, 6 and 7 about advance on tax and reckoning will receive equivalent Applicability for tax payers as tax is laid after Section 3-1.
| 0 | Modified by laws 19 June 1997 No. 76 (f o m income year 1998), 15 des 2000 # 93 (ikr. 1 jan 2001), 14 des 2007 # 104 (ikr. 1 jan 2008), 17 June 2005 # 67 (ikr. 1 jan 2009 ifg res. 21 des 2007 # 1616) that changed by law 12 des 2008 number 100. Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
At the payout of salary and other allowance for work, employer is supposed to make deductions in the value of tax for tax after Section 3-2. The employer draws taxes with high rate when overall payout from the employer of the employee of the income year exceeds 12 times the Medicaid basis.
Employees as probabilising overall income over 12 times the Medicaid basis from several employers in the income year may require that it be determined advance tax by the provisions of the Tax Act on this basis.
When the employee receives natural benefits, tax benefits are made for taxes so far conduction benefits. Remaining tax amounts shall be paid from the employee to the employer on the performance point of view.
The Tax Pay Act Section 5-12 applies accordingly.
The employer shall deliver information on the done salary stretch for each calendar month by the rules of a-Enlightenment law. Details of made wage traits should also be delivered when employer ceases with business on the Svalbard or activity there in any other way cease. Pre-filled information on the employer after this determination can be made available to the employer by electronic communications.
Is the salary stretch of low should employer pay the difference. The employer that covers an employee tax after the preceding period can counter the resettlement requirement in wages and other allowance to the employee. The employee can be held responsible for the amount when the requirement in relation to employer must be deemed as an erstbearable. Is the wage stretch for high should the difference be repaid the employee.
When collected wages and other performance that recalls by Section 3-2 exceeds 12 times the Medicaid basis, the reckoning takes place and encrowing mv. after the provisions of the Tax Act, with the exception and precision locations following the Section 5-1.
The provisions of this paragraph apply accordingly to the equivalent of the payout of other benefits as mentioned in Section 3-2.
| 0 | Modified by laws 14 des 2007 # 104 (f o m income year 2008), 17 June 2005 # 67 (ikr. 1 jan 2009 ifg res. 21 des 2007 # 1616) that changed by law 12 des 2008 number 100, 10 des 2010 # 64 (ikr. 10 des 2010 for fifth clause fourth period, f o m revenue year 2011 for fifth clause third period), 19 des 2014 No. 78 (ikr. 1 jan 2015). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The Ministry may downturn or waive taxes by the rules of the League Law Section 9-12 that apply accordingly.
By the legal trial of decisions by this law, the league law applies Section 11-1 equivalent.
| 0 | Modified by law 17 June 2005 # 67 (ikr. 1 jan 2009 ifg res. 21 des 2007 # 1616), modified paragrafnumber from Section 5-4. Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
This law takes effect with effect from 1. January 1998. At the same time, the law of 15 July 1925 about tax to Svalbard on fortune and income.
Part Article SECTION 6-2. Overtime RegulationsThe Ministry can in regulation determine transition rules to this law.
Part Article SECTION 6-3. The discrepancy of simplified joint settlementThis paragraph applies to employees in business that have followed special practices of simplified joint tax settlement. The provisions do not apply to simplified settlement after Section 4-9 a.
The arrangement of simplified joint tax settlement discrepancies from the time the King decides. After the deviation tax, this group is placed after ordinary rules and tax atings. Trantures to ordinary taxation shall be the earliest happen for the income year 2015.
By simplified joint tax settlement in the transition period, tax rate is used by the Parliament of Parliament.
| 0 | Added by law 15 des 2006 # 79 with effect for income years 2006 and 2007, modified by law 10 des 2010 # 64 (f o m income year 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
This paragraph applies to employees who are not settled on Svalbard, and who are employed in positions that have entered under special practices for tax to Svalbard for commuters. The current practices are reintroduced in the revenue year 2014, and end accordingly. The following terms must be met for the individual employee :
| a) | the first work stay on Svalbard lasts continuous for 30 days, and |
| b) | subsequent work stays clause in a touring arrangement with regular work stays on Svalbard, and |
| c) | The person does not have income from self-employed working conditions outside of Svalbard. |
| 0 | Added by law 10 des 2010 # 64 (f o m income year 2011). |
