- Are taxable in Norway
- Need a Norwegian bank account
- Are a customer in the Norwegian central securities depository
- Receive social security benefits from Norway
- Have real estate in Norway
- Have roles in a legal entity e.g. a board member
- Must have a HSE(HMS) card for the building-, construction and cleaning sector
Persons with employment in Norway for less than 6 months and whom are required to have a Norwegian tax card must have a D-number (tax number). This is necessary when you: