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Persons not tax resident in Norway shall pay tax on pensions and disability benefits paid from Norway. The tax is 15 per cent of the gross pension/disability benefit and it will be deducted by the one that pays the pension/disability benefit.

Withholding tax on pensions and disability benefits applies to:

  • pensions from the National Insurance scheme
  • public occupational pensions
  • private occupational pensions
  • other private pensions
  • disability benefits from the National Insurance Scheme
  • disability benefits form other schemes

No withholding tax is to be paid on children’s pensions to children under the age of 17.

The following exemptions from the tax liability apply for persons resident in Germany

  • Persons who have not earned pension points or accumulated pension      reserves in the Norwegian National Insurance Scheme are not liable to tax on pensions and disability benefits from private occupational pension schemes and other private pension schemes and war veteran pensions.

The tax treaty between Norway and Germany

Pursuant to article 18 in the tax treaty between Norway and Germany all pensions and disability benefits paid from Norway are liable to tax in Norway. The tax is 15 per cent of the gross amount.

If the pension/disability benefit is liable to tax in both Norway and Germany, it is the responsibility of the German tax authorities to ensure that the pension/disability benefit is not subject to double taxation.

Special provisions for persons resident in an EU/EAA country

If you are resident in an EU/EAA country and liable to pay tax in Norway on at least 90 per cent of your income you may request that your tax be calculated pursuant to the same provisions that apply to persons resident in Norway.

Read more in the brochure Withholding tax on pensions and disability benefits.

Deduction of withholding tax for the income year 2017

If you are liable to pay tax in Norway on at least 90 per cent of your income and you are of the opinion that your tax will be less than 15 per cent of the gross pension/disability benefit if it is calculated pursuant to the ordinary provisions, you must submit an application to the tax office for a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent.

Applications for a tax deduction card with a lower tax rate than 15 per cent will be processed as they are received. You will receive information on your tax deduction card (Tax Deduction Notice) instead of a tax deduction card. In this notice you will find information on the estimated tax deduction rate/tax exemption. You are not to send this notice to the payers of the pension/disability benefit. They collect the tax deduction card/tax exemption card online from the tax authorities. The Tax Deduction Notice will be sent to your registered address in the National Registry. If you are a user of online services the Tax Deduction Notice will be sent to your mailbox in Altinn.

If you were granted a lower tax than 15 per cent in the assessment for 2015 and/or you received a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent for the income year 2016, you do not need to apply for a tax exemption card/tax deduction card for the income year 2017. Nor do you have to submit a self-declaration stating that you are still resident in Germany and that you have no plans to move to another country in 2017. The tax office will issue a new tax exemption card on the basis of the information the tax office has about your tax liability.

If you move from Germany or your tax liability to Germany ceases for other reasons, you must apply for a new tax deduction card. 

When you have had more tax deducted than stated in the tax deduction card, you can apply for a new tax deduction card. If you are not to pay tax in Norway and you receive a tax exemption card, you can apply for a refund of the tax deducted. For more information, see the article "Refunds of deducted withholding tax on pensions ".

Documentation requirements

When you apply for tax exemption card or a tax deduction card with a lower tax rate than 15 per cent pursuant to the provisions for persons resident in another EU/EEA country, you must state who pays your pension/disability benefit. You must also enclose:

  • a Certificate of Residence (Steuerliche Wohnsitzbestätigung) that      explicitly confirms that you are tax resident in Germany pursuant to the      tax treaty with Norway
  • a statement showing your expected income from pensions/disability      benefits, employment and business activity in 2017. If you are married,      you must also include your spouse’s income. 
  • a copy of your own and, if relevant, your spouse’s German tax return for 2015

The Certificate of Residence must be issued by the German tax authorities. It must be the original document and not older than three months.

If you are claiming a deduction for interest on debt, you must also enclose:

  • a statement showing your expected interest income and other capital income in 2017

If you are claiming a tax deduction for pension income for old-age pensioners or you receive a surviving spouse's pension and claim a reduction in tax pursuant to the Norwegian provisions concerning tax limitation on low general income, you must also enclose:

  • a statement showing all expected income, capital, deductions and debt in Norway and abroad in 2017 

The tax assessment for income year 2016

In 2017 all persons liable to tax in Norway will receive the new Norwegian tax return ("skattemelding").

Persons covered by the provisions on withholding tax on pensions and disability benefits will receive the new Norwegian tax return in April 2017.

If you are of the opinion that you can demand your tax calculated pursuant to the ordinary provisons instead of with 15 per cent of the gross pension/disability benefit, you must submit the tax return and request that your tax be assessed pursuant to the ordinary provisions.You must state whether you request a deduction for interest. You must also state whether you request a tax deduction for pension income for old-age pensioners or if you recieve a surviving spouse's pension and request a reduction in tax pursuant to the Norwegian provisions concering tax limitation on low general income.

The tax office may request that you submit:

  • a Certificate of Residence (Steuerliche Wohnsitzbestätigung) that      explicitly confirms that you are tax resident in Germany pursuant to the      tax treaty with Norway
  • a statement showing your income from pensions/disability benefits,      employment and business activity in 2016. If you are married, you must also include your spouse’s income.
  • a copy of your own and, if relevant, your spouse’s German tax return for 2016

The Certificate of Residence must be issued by the German tax authorities. It must be the original document and not older than six months. You can submit a Certificate of Residence issued by the German tax authorities before they have finished the tax assessment for 2016.

If you are claiming a deduction for interest on debt, the tax office may request that you submit:

  • a statement showing your interest income and other capital income in 2016
  • documentation of paid interest expenses in Norway and abroad in 2016

If you are claiming a tax deduction for pension income for old-age pensioners or you receive a surviving spouse's pension and claim a reduction in tax pursuant to the Norwegian provisions concerning tax limitation on low general income, the tax office may request that you submit:

  • a statement showing all income, capital, deductions and debt in      Norway and abroad in 2016 

If you do not submit your tax return, a 15 per cent tax will be calculated on your pension/disability benefit in the tax settlement notice. This also applies when you have had a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent.

If you have not received the Norwegian tax return before 15 April 2017, you can contact Tax Administration Norway.

Persons who have not earned pension points or accumulated pension reserves in the Norwegian National Insurance Scheme and have private pensions/disability benefits or war veteran pensions

If you have not earned pension points or accumulated pensions reserves in the Norwegian National Insurance Scheme you are not liable to pay tax in Norway on pensions and disability benefits from private occupational pension schemes and other private pension schemes. Nor are you liable to tax on war veteran pensions.

You must contact the one that pays the pension/disability benefit to notify that you believe the payment not to be liable to tax in Norway.

If you receive a war veteran pension you must contact the tax office. If you receive only a war veteran pension you can apply for a tax exemption card. If you also receive an old-age pension you can apply for a tax deduction card with a lower tax rate than 15 per cent. You must then document how large a proportion of the pension the war veteran pension amounts to.

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The provisions on withholding tax on pensions and disability benefits apply only to you who have emigrated from Norway for tax purposes. If you are still tax resident in Norway pursuant to the Tax Act your tax will be assessed pursuant to the ordinary provisions. The provisions in the tax treaty apply to you also.

All enquiries about withholding tax on pensions and disability benefits should be addressed to:

Skatt nord
Postboks 6310
NO – 9293 Tromsø

Calling from abroad: +47 22 07 70 00
Calling from Norway    800 80 000
e-mail: You must go to www.skatteetaten.no/sendepost if you want to send us an e-mail

Please remember to quote your national ID number or D number in any communication with the Tax Administration.

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