{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "no.tax.cessation",
  "versions": [
    {
      "rule_id": "no.tax.cessation",
      "version": "2026.1",
      "jurisdiction": "NO",
      "title": "Norway cessation of residence — ADVISORY",
      "summary": "Skatteloven §2-1(3): residence ends for the income year in which you show no stay in Norway exceeding 61 days AND that neither you nor close relatives (spouse, cohabitant, minor children) had a dwelling at their disposal in Norway. If you were resident for 10 years or more before leaving, residence ends only after the END of the THIRD income year following departure, and each of those three years must meet both conditions. Cessation needs a Skatteetaten decision; the burden is yours. This counter reads your Norway day counts (proven presence) and your residence history for the 10-year branch.",
      "evaluator": "composite_conditional",
      "determinative": false,
      "official_source_url": "https://lovdata.no/lov/1999-03-26-14/%C2%A72-1",
      "last_verified": "2026-09-01",
      "effective_from": "2004-01-01",
      "effective_to": null,
      "disclaimer_level": "advisory",
      "convention": {
        "part_day_counts": true,
        "arrival_day_counts": true,
        "departure_day_counts": true,
        "same_day_in_out": "counts_in"
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        }
      },
      "logic": {
        "all": [
          {
            "attestation": "no.cessation.no_dwelling"
          },
          {
            "any": [
              {
                "all": [
                  {
                    "residence_status": {
                      "jurisdiction": "NO",
                      "predicate": "resident",
                      "window_years": 10,
                      "quantifier": "count",
                      "op": "<",
                      "value": 10
                    }
                  },
                  {
                    "count": {
                      "country": "NO",
                      "period": "calendar_year",
                      "op": "<=",
                      "value": 61
                    }
                  }
                ]
              },
              {
                "all": [
                  {
                    "residence_status": {
                      "jurisdiction": "NO",
                      "predicate": "resident",
                      "window_years": 10,
                      "quantifier": "count",
                      "op": ">=",
                      "value": 10
                    }
                  },
                  {
                    "count": {
                      "country": "NO",
                      "period": "calendar_year",
                      "op": "<=",
                      "value": 61
                    }
                  },
                  {
                    "count": {
                      "country": "NO",
                      "period": "calendar_year",
                      "period_offset": 1,
                      "op": "<=",
                      "value": 61
                    }
                  },
                  {
                    "count": {
                      "country": "NO",
                      "period": "calendar_year",
                      "period_offset": 2,
                      "op": "<=",
                      "value": 61
                    }
                  }
                ]
              }
            ]
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "no.cessation.no_dwelling",
          "question": "Since leaving Norway, have you and your close relatives (spouse, cohabitant, minor children) had NO dwelling at your disposal in Norway?",
          "why_we_ask": "§2-1(3): both limbs are required — the day limit AND no dwelling ('disponert bolig': owning, renting or otherwise having the right to use a dwelling, §2-1(5)-(6), with an exception for a dwelling acquired 5+ years before departure and not used by you or relatives). Residence never ends before the dwelling is given up.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notifications": [
        {
          "at_count": 55,
          "at_fraction_of_limit": null,
          "message_key": "no61.approaching"
        }
      ],
      "notes": [
        "§2-1(3)(a), read at lovdata.no 1 September 2026: for a person taking permanent residence abroad, residence ceases 'for det inntektsår det godtgjøres at personen ikke har oppholdt seg i riket i en eller flere perioder som overstiger 61 dager i inntektsåret og at personen eller dennes nærstående ikke har disponert bolig i riket'.",
        "§2-1(3)(b): resident for at least TEN years before the departure year → residence ceases only after the END of the THIRD income year following departure, and only if EACH of the three income years meets both conditions. Modelled as the current year and the two before it each ≤ 61 days (offsets 0, 1, 2).",
        "The 10-year branch is chosen from your Norway residence history (count of resident years in the previous ten); unknown years make neither branch available — record them.",
        "Cessation REQUIRES a Skatteetaten decision (burden on the taxpayer) and never precedes giving up the dwelling — advisory. Skatteetaten's own heuristic for planning: an average of 90 days per year.",
        "The ≤ 61 test is on presence days ('oppholdt seg … som overstiger 61 dager'), any part of a calendar day counting."
      ]
    }
  ]
}