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

If you have not earned pension points or accumulated pension reserves in the 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 NorwegianTax Administration. 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.