Tips are taxed in Norway: https://snl.no/tips#:~:text=Tips%20er%20skattepliktig%20for%20mottakeren%20i%20Norge%2C%20og%20b%C3%A5de%20tips%20mottatt%20via%20arbe

Tips are taxed in Norway: https://snl.no/tips#:~:text=Tips%20er%20skattepliktig%20for%20mottakeren%20i%20Norge%2C%20og%20b%C3%A5de%20tips%20mottatt%20via%20arbeidsgiver%20og%20tips%20mottatt%20direkte%20fra%20kunder%20skal%20rapporteres%20til%20skattemyndighetene.%20Siden%202019%20har%20arbeidsgivere%20blitt%20p%C3%A5lagt%20%C3%A5%20innberette%20tips%20til%20skattemyndighetene%20p%C3%A5%20lik%20linje%20med%20annen%20l%C3%B8nn. https://snl.no/tips#:~:text=Tips%20er%20skattepliktig%20for%... Only a single digit percentage of customers pay with cash, so evasion is impractical. It should also be said that restaurant staff in Norway make a much better living than in the US, both relative to other Norwegian workers and their US counterparts.