Statute of Limitations on Tax Assessments in Norway

Understanding the statute of limitations on tax assessments in Norway is essential for both residents and non-resident taxpayers. The Norwegian Tax Administration (Skatteetaten) has strict timelines for reassessing tax returns, and knowing these rules can protect you from unexpected tax bills or penalties.

📌 What Is the Statute of Limitations?

The statute of limitations refers to the period during which the Norwegian tax authorities can reassess or amend your tax return (skattemelding). After this period expires, the assessment is generally considered final and cannot be changed — except in cases of serious violations.

⏳ Standard Deadlines

• 3 Years: A taxpayer can amend their own tax return within three years after the original filing deadline.
• 5 Years: Skatteetaten can reassess a tax return within five years after the end of the relevant income year.
• 10 Years: In cases of serious tax fraud or aggravated additional tax, the deadline extends to ten years.

Example: If you filed your 2025 tax return by April 30, 2026, the normal reassessment window would close on December 31, 2031 (five years after the end of the income year).

🚨 When the Deadline Can Be Extended

The statute of limitations may extend if:

• You concealed income or assets intentionally.
• There is evidence of fraudulent reporting or tax evasion.
• The authorities uncover information through international data-sharing agreements.

📋 Key Implications for Taxpayers

1. Opportunity to Correct Mistakes

If you realize you made an error in your tax return, you have up to three years to correct it voluntarily without facing additional penalties (unless the correction reveals underreporting).

2. Risk of Reassessment

Even if your tax return was pre-filled, Skatteetaten has up to five years to adjust it if they find discrepancies. This often happens with undeclared foreign income, crypto assets, or rental income.

3. Severe Cases: 10-Year Rule

Taxpayers involved in deliberate tax evasion can be reassessed for up to ten years, with potential heavy penalties or criminal charges.

✅ Tips to Stay Safe

• Always declare foreign income and assets to avoid reassessment.
• Keep documentation for at least ten years in case of audits.
• Use official tax software or a certified advisor to minimize errors.
• If you discover an omission, correct it proactively before Skatteetaten does.