Et formuesgode kan være fast eiendom (som for eksempel huset, hytte, tomt m.m.), bankkonti, verdipapir, bil, båt eller annet verdifullt løsøre som kan omgjøres til penger ved utleie, salg m.m.
Vanlige klær, hjelpemidler som skyldner trenger i sitt yrke eller utdanning og ting som har særlig personlig verdi for skyldner, kan likevel ikke tas utlegg i.
Are you expecting a tax refund?
If you are due a tax refund, we can ask the tax authorities to withhold the refund to cover the unpaid claims we have against you. This is called a tax set-off.
If you do not get a tax refund, claims against you will not be offset against tax.
When will I know if my tax refund is going to be used for covering unpaid claims?
We will send a letter to you with notification in the end of May if your tax refund is to be used in a tax set-off.
If I already have a payment agreement or monthly deductions from my salary - will my tax refund still be used for covering these unpaid claims?
Even though you have a payment agreement or monthly deductions trough legal inforcement, your tax refund may be used. But you will be notified in the end of May or start of June if this is the case.
I have now paid the claim, will you still use my tax refund for a tax set-off?
If you have paid the claim after 15th of May, your money will be returned to you. It may take a little time because Statens innkrevingssentral must get it returned from the Norwegian Tax Collector and then we pay you back.
If you pay the claim before the 15th of May, we will not use your tax refund to a tax set-off.
Had you planned on spending the tax money on other things than paying off debt?
Have you already paid the claims?
Are monthly deductions made from you pay or National Insurance benefits?
Read more about valid reasons that mean you can apply to keep your tax refund (appeal) and more in tax refunds and tax set-offs.
You cannot apply to keep your tax refund (appeal) before the actual tax set off has been done. The money you owe us must be deducted, before you can appeal. The process of tax set off starts at the end of June.