Are you of the opinion that all or part of your pension/disability benefit is tax exempt in Norway, you must contact the NorwegianTax Administration and apply for a tax exemption card or a tax deduction card with a lower tax rate than 15 per cent.
Read more about the documentation you have to submit together with the application under ‘Tax treaties’ and ‘Persons resident in an EU/EEA country’.
The tax exemption card/tax deduction card is only valid for one income year. The NorwegianTax Administration will issue a new tax exemption card or tax deduction card for 2018 on the basis of the information the NorwegianTax Administration has about your tax liability. You must ensure that your tax exemption card or tax deduction card is correct.
If you believe that the tax exemption card or the tax deduction card is incorrect, you must apply for a new tax exemption card or tax deduction card. Applications for tax exemption cards and tax deduction cards 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. If only part of the pension/disability benefit is tax exempt, you will receive a tax deduction card with a withholding rate of less than 15 per cent. 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 an online user, the Tax Deduction Notice will be sent to your inbox in Altinn (how to change to English version of Altinn).
If you have a tax deduction card with lower tax rate than 15 per cent or a tax exemption card you must apply for a new tax deduction card when
- you move to another country
- you are no longer liable to tax as a resident in the country that issued your latest Certificate of Residence
- you start to receive a new pension/disability benefit from Norway
- This also applies when you receive a new kind of pension/disability benefit from the same payer.
- you have previously had your tax calculated pursuant to the same provisions that apply to persons resident in Norway, and your income has changed so that you are no longer liable to pay tax in Norway on at least 90 per cent of your income
When you have had more tax deducted than stated in the tax deduction card, you can apply for a new tax deduction card. If the whole pension/disability benefit is tax exempt 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’.