This article examines the concept of residence for tax purposes in Norway and the interpretation of "resident" under Norwegian domestic law. The first part of the article outlines the requirements for establishing tax residence in Norway and for terminating tax liability based on residence (emigration). The first part also considers the rules on the cessation of worldwide tax liability in Norway due to a temporary stay abroad. The second part of the article gives an overview of the proposed amendments relating to the concept of residence and the recently adopted amendments relating to temporary stays abroad.