2.6.2 Others

Item 2.6.2 Applies to the tax year 2016

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Under this item, you enter payments from employment-related annuities (group annuities) and non employment-related annuities (individual annuities), taxable back pay and back payments of pensions, income from surrendered property not related to forestry or agriculture, and taxable payments from bequests, foundations etc.

Does this item concern me?

The item concerns everyone who has received:

  • Taxable payments from employment-related and non employment-related annuities
  • Taxable payments from non employment-related annuities to children aged 16 or under
  • Taxable back pay and back payments of pensions
  • Income from surrendered property (right of occupancy, etc.) not relating to forestry or agriculture, e.g. the value of occupancy rights

Taxable payments from bequests and other regular taxable benefits

Payments from employment-related annuities (group annuities)

Only annuities established since 1 January 2007 must be entered under this item. The tax obligation only applies to the proportion of the annuity which exceeds the repayment of premiums that have been paid, i.e. only the yield on the annuity.

Taxable payments from employment-related annuities (group annuities) established before 1 January 2007 must be entered under item 2.2.2.

Payments from non employment-related annuities (individual annuities) are deemed equivalent to return on capital and must be entered under this item and not as pension under item 2.2.2.

Taxable back pay and back payments of pensions following death must be entered under this item as the amount that exceeds 1½ times the National Insurance scheme basic amount (G) at the time of death.

Income from surrendered property (right of occupancy, etc.) not related to forestry or agriculture

If you sell a property and impose a condition according to which you will be entitled to occupy the property as compensation for a proportion of the payment, the occupancy right will be taxable. The annual value (benefit from surrendered property) of the occupancy right must be entered under this item.

Rates and key figures

Before 1 May 2016, the National Insurance scheme basic amount amounts to NOK 90,068 (1½ G NOK 135,102), while after 1 May 2016 it amounts to NOK 92,576 (1½ G NOK 138,864).

How do I enter this in my tax return?

Payment of employment- and non employment-related annuities

This items will normally be pre-filled with the total amounts that you have received in payments. The amounts will be based on what has been reported by the insurance company, so you should check that everything is correct. The amounts you should perform the check against will be shown in the annual statement you will receive from the disburser in January. If the amount is wrong, you must correct it in the tax return. You should also contact the insurance company to ensure that the annual statement is correct.

Income from surrendered property (right of occupancy, etc.) not related to forestry or agriculture

Enter the name of the disburser and the amount under the item. You will find the value of the benefit derived from surrendered property in the transfer/sales agreement for the property concerned. You can use the sub-item marked "skattepliktig utbetaling fra livrente i og utenfor arbeidsforhold" (taxable payment from employment- and non employment-related annuities).

Taxable payments from bequests and other regular taxable benefits

This item will normally be pre-filled with the total amounts that you have received in payments. The amounts will be based on what has been reported from the bequest, foundation, etc., so you should check that everything is correct. The amounts you should perform the check against will be shown in the annual statement you will receive from the bequest, foundation, etc. in January. If the amount is wrong, you must contact the disburser. If the amount has not been reported, you can use the sub-item marked "skattepliktig utbetaling fra livrente i og utenfor arbeidsforhold" (taxable payment from employment- and non employment-related annuities).

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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.

The value of the benefit derived from surrendered property can be documented through a transfer/sales contract from the date of takeover.

You must be able to document changes to items that have been pre-filled through an annual statement from the disburser.

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