International tax reporting

The conditions for being deemed as domiciled for tax purposes in a country depend on the country’s internal legislation.

In Norway, you will be deemed domiciled for tax purposes if you have stayed in the country for more than 183 days in one year, or for more than 270 days over three years.

If you live abroad, you will usually be resident for tax purposes in the country you live in. If you are not sure whether you are domiciled in a country for tax purposes, contact the tax authorities in that country to clarify this.

The Tax Identification Number (TIN) is the number used by the tax authorities and other agencies to identify you as a person.

The number will typically be found on documents sent by the tax authorities, but in some cases it can also be used on passports, national ID cards, driving licences and other official documents.

Examples of TINs:

• DK: National identity number (non-professionals)
• SE: National identity number (non-professionals)
• NO: National identity number (non-professionals) or D number (temporary)
• FI: Social Security Number (non-professionals)
• USA: Social Security Number (non-professionals)

More detailed information about other countries’ TINs can be found on the OECD website, www.oecd.org.

Read more about TINs

You must complete and sign a self-certification and return it along with any documentation proving exemption from tax liability.

Send the documents by regular post to:

DNB Bank ASA
FATCA/CRS
PO Box 1600, Sentrum
N-0021 Oslo
Norway

• Completed and signed self-certification form

In addition, you need to send us

• A copy of a passport or other identification card issued by an authority in the country in which you are domiciled for tax purposes

Or

• Documentation from the tax authority that shows that you are domiciled for tax purposes in the country you have specified

The documentation must be in Norwegian or English.

US citizens will be reported to the US due to their citizenship. If you do not think you are domiciled in the US for tax purposes, you must provide documentation that you are no longer a US citizen.

You can find more information about this on the Norwegian Tax Administration website or at the US embassy.

Tax residency in Norway and most other countries is determined by rules that have criteria related to the home and/or residency.

In the US, the tax system is based on both the tax domicile and citizenship. US citizens are thus domiciled in the US for tax purposes on the basis of their citizenship, and this is why Norwegian financial institutions have to register any customers they have who are US citizens.

If a financial institution where you are a customer has information that you are or may be a US citizen, you may be asked to confirm or deny this.

If you do not believe you were assigned US citizenship at birth, you must send us a reasonable explanation as to why, as well as a:

• Completed and signed self-certification form
• A copy of a passport or other identification card issued by an authority from the country in which you have stated that you are domiciled for tax purposes, or documentation from a tax authority showing that you are domiciled for tax purposes in the country you have specified

As a reporting financial institution, DNB is obliged to provide information to the Norwegian tax authorities about where our customers are domiciled for tax purposes.

In Norway, this obligation applies regardless of which country you are resident in for tax purposes. The Norwegian Tax Administration then reports this to other countries and any questions about which countries this applies to must be directed to them.

No, all Norwegian financial institutions are now obliged to collect and send information to the Norwegian Tax Administration about where their customers reside for tax purposes.

Clients who are reported for the income year 2020 will receive a letter about this in March 2021.

For answers to questions about the consequences of being reported, you must contact the Norwegian Tax Administration.

If you think we have reported incorrect information, you must submit a written complaint from your online bank.