Research and Education Stipend (FOU- Forsknings- og utdanningsstipend)

FOU can be paid to an employee at UiB who is tax-resident in Norway, is on a research stay abroad, and has been granted a stipend. 

Here you will find information should you need to apply for an advance and submit a FOU settlement. You will find the form for FOU stipend advance and settlement here.

This type of stipend is subject to tax. However, parts of the stipend may be exempt from tax if additional expenses during the stay can be documented.

Examples of additional expenses that may be considered tax-free:

• Actual travel expenses (to-from)
• Rent, electricity, furnishings, garage rental, and internet if the property in Norway is not rented out.
• Double household. Only applies if you support a family with children in the home country.
• Singles can have additional expenses covered if it can be documented that the expenses are higher than those in Norway.
• School fees if public schooling cannot be used. School fees may be covered if the public school system does not offer sufficient options. This does not apply to Denmark and Sweden.
• Visa
• Vaccines
• Insurance if extra insurance needs to be paid. If UiB must cover the increased insurance cost, it may be necessary to ask the tax authorities for a binding advance ruling on the tax assessment.
• Moving expenses
• Purchase/rental of a car is not tax-free
• Nursery expenses abroad are no longer tax-free according to new rules from 2019. The researcher is referred to the parental deduction under the regular rules. If UiB must cover nursery costs, this must be reported as taxable income.

It is noted that all additional expenses must be documented.

Undocumented expenses are subject to tax.

Advance FOU

• The approving authority is responsible for specifying the amount to be paid as a lump sum advance.
• The recipient of the stipend must prepare an overview with estimated costs of additional expenses and their amounts.
• The amount is paid in advance and will be settled when the employee returns after the end of the stay.
• Form for advance payment: FOU Stipend Advance Form

Settlement FOU

• After the research stay is completed, the employee must, as soon as possible and no later than within one month, submit the final settlement showing an overview of all costs related to travel and the stay.
• The form must be approved and sent to the Service Center for payroll, travel, and absences, along with attached receipts for additional expenses. The employer will assess tax liability/exemption based on the type of additional expenses.
• In the settlement, the payment will be made as a tax-free stipend, but parts of the stipend may be subject to tax if some of the expenses cannot be considered tax-free additional expenses. The amount of stipend paid as an advance will be deducted during the settlement.
• Form for settlement payment: FOU Stipend Settlement Form

The Service Center for salary, travel, and absence will make an accurate settlement, and the reporting to the tax authorities will be carried out based on the information provided.

After returning from the stay abroad and reporting your relocation back to Norway, you must update your tax card if it has changed before departure.