No. According to the Norwegian Tax Assessment Act, “fees or other remunerations paid to the creator of an artistic work” are reportable, but TONO has no duty to make deductions at source.
This means that TONO can pay out the royalties due to rights holders without deducting income tax at source. However, TONO is obliged to report to the authorities how much has been paid out to the individual recipient.
For the vast majority, this revenue will be liable for income tax, but in certain circumstances the activity may be of such a negligible scope as to fall outside the definition of commercial enterprise and thereby taxability.
TONO recommends that our members include the reported amount in their annual tax returns. Anyone who may not be liable for tax deducts the amount and reports it in a separate notice in their tax return.
If you have any questions relating to taxation, contact your local tax office.