7.1ÌýÌýÌýÌý Travel costs and relocation
Certain employment-related travel and subsistence allowances, either paid for the employee by their employer or reimbursed to them, are tax-free in Norway (3.1).
Note that where an employee has opted for flat-rate taxation (2.1.3), no deductions at all can be made from their earnings. Similarly, there can be no deduction of employee expenses from any earnings that are exempt from Norwegian income
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