NORWAY Law and Practice Contributed by: Sicilie Tveøy, Lars Christensen, Ramborg Elvebakk and Karen Margrethe Bugge, Advokatfirmaet Hjort AS
7. Citizenship and Residency 7.1 Requirements for Domicile, Residency and Citizenship Norway has different rules for tax residency and legal residency/citizenship. For tax purposes, an individual becomes a Norwegian tax resident if they spend sufficient time in Norway. If an individual stays in Norway for 183 days or more in a calendar year, or 270 days over any three-year period, they become a tax resident from the year the threshold is exceeded. Tax residency implies worldwide income and net wealth become taxable in Norway. To lose tax residency, one must stay out of Norway for an extended period – there are detailed rules that essentially require limiting visits and severing primary ties. For legal residency, citizens of EU/EEA countries have the right to live and work in Norway but must register after three months. Non-EEA nationals generally need a residence permit (limited permit to stay in Norway) based on work, family reunification, study, or asylum to stay in Norway for a limited time. A common path is obtaining a work permit (requiring a job offer from a Norwegian employer and meeting qualification and salary criteria). After typically three years of continu - ous legal residence (limited permits to stay), one can apply for a permanent residence permit, which grants the right to stay indefinitely. Certain conditions must also be met, such as having a clean criminal record and fulfilling language or course requirements. Being born to a Norwegian parent grants citizenship, and adoption is included. For foreigners, the basic requirement is as follows: • at least eight years of residence; • passing language and social studies/citizenship tests; • no criminal record; and • permission to stay in Norway. Norway allows dual citizenship. There are reduced residence requirements in certain cases: for example, spouses of Norwegian citizens can apply after five
A public settlement is used when heirs cannot agree or if no one is willing to take on the debt responsibility. In such cases, the district court oversees the process, appointing an estate administrator – usually a lawyer – who manages the estate, pays debts and distributes assets according to the law or the will. The choice between private and public settlement depends on the estate’s complexity, the heirs’ wishes and whether there is consensus among them. When a lawyer is appointed as estate administrator, they are responsible for safeguarding and manag - ing the estate’s assets until distribution. The lawyer acts in a professional, licensed capacity and is sub - ject to the general standards of conduct and profes - sional responsibility applicable to Norwegian lawyers. However, the lawyer is not held to a higher fiduciary standard akin to that of a corporate fiduciary or trust company, as Norwegian law does not recognise trusts in the common law sense. Instead, the lawyer’s duties are defined by statutory requirements and profession - al ethics, focusing on proper administration, transpar - ency, and the fair treatment of heirs and creditors, rather than the specialised fiduciary obligations found in trust law jurisdictions. All licensed professionals (lawyers serving as execu - tors, for example) are subject to the ethics and rules of the Bar Association and can face disciplinary action or liability for mishandling estates. They are expected to act with neutrality and in the best interests of all beneficiaries. 6.2 Fiduciary Liabilities There is no applicable information in this jurisdiction. 6.3 Fiduciary Regulation Norway does not have a concept of “piercing the veil” of a trust as it does not have trusts. To interpret the question in relevant contexts: an executor of an estate can be held personally liable only if they breached their duties causing loss or violated specific legal obli - gations. 6.4 Fiduciary Investment Norway does not have trusts, so there is no applicable information in this jurisdiction.
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