Norway

TCP does not recommend that contractors are employed in Norway by either their PSC or are registered as self-employed. The Norwegian authorities would consider both as having created a permanent establishment by having moved their centre of economic interest and as such be liable not only for Norwegian corporate tax but also personal Norwegian tax and Norwegian N.I.

TCP is able to employ and payroll contractors of any nationality in Norway. Payroll solutions for contractors will be looked at on an individual basis after ascertaining and taking into consideration factors such as nationality, duration of contract and personal circumstances.

Allowances can be given for double housing and travel where applicable. These have to be fully substantiated by invoices, receipts etc.

All contractors have to be registered for and be paying Norwegian tax from the
commencement of their contract.

Norwegian tax rates: A combination of Top Tax (12% & 15.5%) and State & Municipal Tax (28%)