3.2.12 Premiums for job-related pension schemes

Item 3.2.12 Applies to the tax year 2016

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This item covers deductible payments made to pension schemes in Norway and another EEA State.

The item covers payments made to a foreign pension scheme which does not meet the Norwegian requirements under the Act relating to company defined benefits, the Act relating to defined-contribution pensions or the Act relating to occupational pensions.

Does this item concern me?

Payment to a Norwegian pension scheme employment related

You get a deduction for paid premium into:

  • Municipal pension scheme

  • Norges Bank’s pension fund

pension scheme to company defined benefits

  • pension scheme to defined-contribution pensions

  • pension scheme to occupational pensions

  • pension scheme in state enterprises

  • in the Norwegian Public Service Pension Fund, or

  • in a pension scheme agreed in a collective agreement.

Payments to foreign pension scheme – employment-related occupational pension scheme in another EEA States

If you are a citizen of another EEA State and receive income from work or commercial activity in Norway, you may be entitled to a deduction for payments made to such a foreign pension scheme. You may be entitled to deductions either for payments made directly to the pension scheme or for payments made through your employer deducting your salary.

The conditions for the deduction entitlement are that:

  • the pension scheme is established with a company or facility in another EEA State,
  • you were a member of the scheme for at least one year before the obligation to pay tax to Norway arose,
  • the foreign pension scheme gave entitlement to deductions in the other EEA State, and
  • retirement pension is both a mandatory benefit and a main benefit in the foreign pension scheme.

It is a requirement that Norway has entered into an agreement concerning the exchange of information with the other EEA State in which the pension scheme is established. If no such agreement is in place, it will be sufficient for you to present a declaration upon request from a public authority in the other State which confirms circumstances of importance for the deduction entitlement.

If you are a member of both a Norwegian and a foreign pension scheme, you will only be entitled to deductions for payments made to the Norwegian scheme.

The upper limit for deductions follows from the Act relating to occupational pensions. If you are self-employed, the deduction will be limited to the maximum contribution allowable under the Act relating to occupational pensions.

How do I enter this in my tax return?

Payment to a Norwegian pension scheme employment related

The item will normally be pre-filled with the amount you have paid in premiums. The amounts are based on what have been reported by your employer, so you should check that everything is correct.

The amounts you should perform the check against will be shown in the annual statement of earnings, allowance and tax which you receive from your employer or income payer in January.

If the amount shown is wrong, you must change it in the tax return. You should also contact your employer to ensure that the annual statement of income, deductions and tax deductions are correct.

Log in and fill in the item.

How to change to english version of Altinn.

Payments to foreign pension scheme – employment-related occupational pension scheme in another EEA States

You must enter the deductible payment yourself. You must also state the EEA State in which the pension scheme is established, the name of the pension provider and the start-up date of the pension scheme in the EEA State.

Log in and fill in the item.

How to change to english version of Altinn.

Documentation requirements

You do not need to send us documentation of this, but you must be able to present documentation which shows that you, the pension provider and the pension scheme meet the requirements that are imposed for the deduction entitlement, if the tax office asks to see it.

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