selvangivelse

Selvangivelse is a term used in Norway for the annual self-assessment tax return, through which residents report income, deductions, formue (assets), and other relevant information to the tax authorities to determine the tax payable for the year. It describes the process of declaring personal finances to ensure correct taxation.

In contemporary practice, the term is closely associated with skattemelding, the online tax return issued by Skatteetaten (the Norwegian Tax Administration). Much of the data is pre-filled from sources such as employers, banks, and public registries. The taxpayer reviews the pre-filled information, adds missing details (for example deductible expenses, rental income, or capital gains), and submits or confirms the declaration. The online system makes adjustments and re-submissions possible before final submission.

Key aspects include the availability of pre-filled data, the ability to correct or supplement information, and the online submission process. The filing deadline is typically around the end of May, after which the tax authorities issue a preliminary assessment. If errors are discovered, taxpayers can request corrections or appeal within the applicable period.

Scope and purpose: selvangivelse applies to individuals and households who report income, wealth, and deductible items to determine net tax liability. It covers employment income, capital income, deductions such as interest on debt or union dues, and assets and liabilities. The term has historical roots, and while skattemelding is the current official label, selvangivelse remains a widely understood synonym in legal and everyday language.