Taxation of Foreign Artists in Norway

The artists covered by the act are entertainers, such as theatre and motion picture (including commercials) actors, radio or television artists, musicians and sportsmen.

Golf players, riders, motor sportsmen and sailors are also considered sportsmen.

The legislation also covers participants in billiard-, chess- and bridge tournaments as well as anyone giving performances with political, social, religious or charitable contents.

If someone resident abroad performs or participates in events as an artist for less than six months in Norway, on a Norwegian vessel or on the Norwegian continental shelf, this person will be liable to tax according to the Foreign Artists Taxation Act on the fee he receives.

Fees received for an event or performance in Norway are taxable even though the group the artist belongs to, an enterprise or a representative or commission agent receives the payment.

Norwegian tax liability may be limited by a tax treaty between Norway and the artist's resident country.