School fee is considered as a private expense. Employer’s coverage of such expense is in general taxable benefit. However, based on Norway practice to tax expatriates to/from Norway, this benefit may be deemed tax free provided the employer covers basic education, which is normally free of charge, and stay in/outside Norway is intended to last no longer than four years.
In principle, employment income earned under work in Norway is taxable to Norway independent of tax residency status and stay in Norway at the time of payment. Employment income and other benefits that were earned during work in Norway, but that is not paid before tax liability in Norway ceased, may be taxed in Norway if you hold an unconditional right to such payments upon departure from Norway. It can for example be holiday pay, bonus payments, severance pay, etc. However, if a person did not have an unconditional right to receive the employment income upon tax emigration from Norway, he/she may still be exempted from taxation in Norway.
As a tax resident in Norway, you may be taxed on world-wide employment income received even though the income is earned under assignemnt/ work outside Norway. If any foreign tax is paid on the income, Norway may grant a foreign tax credit relief in order to avoid double taxation.
Norway’s right to tax the income may still be limited if Norway has entered tax treaty agreement with a country where you reside, and you are considered as tax treaty resident in that country at the point of time when payment is made.