Tax deduction cards for persons with D-numbers: If you have a D-number, you must appear in person at a tax office to apply for a tax dedication card. To improve security in connection with the use of D-numbers in Norway, the Norwegian Tax Administration
This means that you must present yourself at a tax office for an identity check and present proof of identity. The requirement to attend in person for control of proof of identity does not apply to persons who have the Central Office for Foreign Tax Affairs (SFU/2312) as their tax office. Source: The Norwegian Tax Administration