Relocation
Can I keep my Norwegian house and still emigrate for tax purposes?
Usually not — a home at your disposal in Norway is the single strongest factor keeping you fully tax liable under the 3-year rule. Renting it out on a long, arms-length lease changes the analysis; keeping it 'available for summers' does not. The risk is silent: nothing happens until Skatteetaten reviews years later. Decide the house question before the move, not after.
Reviewed by Mauro Bonito — Statsautorisert regnskapsfører
Authorized by Finanstilsynet (2022) · Verify at Finanstilsynet →
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