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which can be legally offered in Norway, and which is subject to public supervision and control in the home state. Public actions organized by the mass media as television, newspapers or other media. Other random gains by domestic or foreign games, contests, lotteries and similar when the value of each prize is £ 10 000 or less. Is your total tax free lottery winnings in 2004 greater than 50 000 NOK, poker bonuses you should attach a confirmation from the person who has given gain. Other gains than those mentioned above, is taxable when the value of each gain (taxable capital gain of nominal value without deduction for effort) exceeds 10 000 kr. The amount recorded in the post 3.1.8. There is a deduction for documented costs (effort) that are directly related to the taxable gains. Costs recorded in the post 3.3.7. Tax exemption for gains on the games and competitions