2.2.3 Pensions from another EEA state corresponding to the old-age pension from the National Insurance scheme and early retirement pension (AFP) in Norway

Item 2.2.3 Applies to the tax year 2016

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Under this item, you enter the amount you have received in foreign pension which corresponds to the Norwegian old-age pension or early retirement pension (AFP) from another EEA state. 

Does this item concern me?

Here, you enter pension from another EEA state that corresponds to old-age pension from the National Insurance scheme and early-retirement pension (AFP) that is taxable in Norway. 'Corresponding pension' means a pension from a general, mandatory pension scheme that covers all inhabitants of the country concerned. If you are the recipient of a corresponding pension from another EEA state, you can claim a tax deduction for pension income on this basis.

Pensions from other EEA states which do not meet the conditions for tax deduction for pension income must be entered under item 2.2.2.

If you receive a pension from a country outside the EEA, you must also enter the pension under item 2.2.2. If you receive disability benefits from abroad, enter these under item 2.1.9.

How do I enter this in my tax return?

You must submit the income abroad and complete item 2.2.3. This applies even if you have already paid tax on the foreign pension to the country of payment.

When the item has not been pre-completed with a total

Under item 2.2.3 you must enter:

  • type of pension
  • period
  • retirement percentage
  • country from which it is paid, and 
  • amount in Norwegian kroner, included any tax deductions. In the case of ongoing payments, you must use the average exchange rate for the full year, while in the case of individual payments, you should use the rate applicable on the date of payment. Use Norges Bank's exchange rate.

Have you paid tax on the pension abroad?

If you have paid tax on the pension abroad, you can claim a deduction from your Norwegian tax.You must then tick the "Yes" for a deduction in item 1.5.6. The form RF-1147E Deduction for tax paid abroad by a person (credit) must be filled out and provided with the tax return. If you submit electronically this form will be available when you tick "Yes" in the item.

Back payment of foreign pension

If you received back payments of foreign pensions, you must enter the full amount under item 2.2.3, and you must also state the years that the back payments concern under item 5.0 (preferably with the payment decision). Pensions under this item may be included in the basis for calculating the tax deduction for pension income.  I want to claim a credit deduction If you are claiming a credit deduction, you must fill in form RF-1147E Deduction for tax paid abroad by a person (credit).

Log in and fill in the item.

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Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

If you alter, delete or add information concerning foreign pensions, you must be able to document this through an annual statement or confirmation from the organisation that paid the benefit/pension, if we ask you to. 

If we ask you to, you must also document that the pension has been paid from a general, mandatory pension scheme which covers all inhabitants in the country concerned.

If you claim deduction, offset and tax paid in the other country must be documented.

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