Gain made on sale of your Norwegian dwelling is tax-free if certain occupancy and ownership conditions are met, and this is independent where you reside at the time of sale. If you owned the property for more than 12 month and used the property as your own home for at least one year (12 months) during the past two years (24 months) before the sale takes place, your gain received from sale may l be deemed as not taxable. Whether the criteria for tax free sale is met must be assessed carefully.