Appllication for an exemption from joint and several liability (RF-1532)

Use this form to apply for an exemption from joint and several liability.  You can apply for the following:

• General exemption.
• Exemption according to a framework agreement (extended specific exemption).
• Exemption for specified employees (specific exemptions).
• Foreign companies may apply for an exemption for a contract.
• You may also apply for an extension of previously granted exemptions.

For submission, you will need one of the following roles in Altinn:

• Limited signatory rights
• General manager

You can check which roles have been designated on the page entitled Profile - Forms and services you have rights to. If you do not have one of these roles, you must have one delegated to you. Delegation of roles for enterprises can be done by the enterprise`s general manager, chairman of the board or the owner.

Use the form to send an application with information and attachments of documentation the Tax Administration needs to process your application.

When a worker is hired out, both the contractor (the one who is hiring out) and the client (the one who is hiring) have a responsibility to ensure that employer's national insurance contributions and withholding tax are paid.  In this case the rule of joint and several liability applies, which means that both the contractor and the client are responsible for unpaid claims.  The client or the contractor can apply for exemption from the responsibility and the liabilities under the Tax Payment Act.

We will send a reply to the application to the enterprise’s Altinn inbox.

For sole proprietorships, we will send a reply to the owner’s Altinn inbox.