Leave Norway for Cyprus, in the right order.

Yes, if the total gain on your shares and funds is above NOK 3 million. Norway treats them as sold the day before your Norwegian tax liability ends and taxes the gain above NOK 3 million at about 38%. Becoming Cyprus tax resident under the treaty triggers it. You can pay in twelve interest-free yearly instalments. A page that mentions a NOK 500,000 limit or a five-year escape rule is out of date.

When three things are true in the same year. You live abroad permanently, you spend no more than 61 days in Norway, and neither you nor your close family has a home there. If you lived in Norway ten years or more, all three must hold in each of the three income years after the year you move, and only then does residency end. Under ten years, it ends in the first year all three hold.

Yes, until your Norwegian tax residency ends, which takes three income years after the year you move if you lived there ten years or more. Until then Norway taxes your worldwide wealth above NOK 1.9 million at up to 1.1% a year, with your Cyprus company shares valued at 80%. The tax treaty covers income tax only, so it can't stop this. Foreign shares and bank accounts aren't pre-filled in your Norwegian tax return. You declare them yourself, every year.

Not without keeping you tax resident. Any home in Norway that you, your spouse, your partner or your children under 18 can use counts, whether you own it, rent it or simply have access to it. A cabin with running water and sewage counts. The one exception is a place bought at least five years before you move that none of you used as a home in that time.

Up to 61 days a year while your residency is ending. Go over in any of those years and the three-year count starts again. Once your residency has ended, more than 183 days in any 12 months, or more than 270 days in any 36 months, makes you resident again. Three years of 90-day visits takes you right to that line, so keep a count.

You have three options, and each has a cost. Run it from Cyprus and the treaty can make it Cypriot, so Norway taxes its assets as if sold, at 22%, unless real business activity in Cyprus lets you defer that. Keep it run from Norway and it pays 22% there, with 15% withheld on dividends to you. Close it and you pay about 38% on the payout, after three to six months of paperwork.

Usually not, if it's a real operating company. Norway has rules that tax a foreign company's profit at home, but the tax treaty switches them off when the company earns mainly from customers, as a consultancy, software or trading business does. A holding company that mostly collects dividends and interest has to show it is really based in Cyprus, with an office, local decisions and staff. A director on paper won't do.

No. Under the 60-day rule you can be Cyprus tax resident with 60 days a year here, a home you rent or own, a business or job in Cyprus, and no more than 183 days in any other country. Since 2026 it works even while Norway still counts you as resident. Running your own Cyprus company can count as the business.

Your earned pension comes with you. National insurance membership ends when you move to another EEA country, and Cyprus social insurance takes over, with healthcare in Cyprus running on an S1 form. Your earned old-age pension is paid in full in Cyprus. The guarantee pension needs 20 years living in Norway between ages 16 and 67 if you were born in 1963 or later.