Pension during the month of death
Concerns pensions paid during the month of death
Brief information about pension during the month of death
With effect from 2015, it is no longer a requirement to specify pension during the month of death with a separate description in the a-melding.
You must specify pension in the month of death with the same description that you used for the pension benefits concerned in the months before the month of death.
Tax exemptions for pension during the month of death will be handled by the Norwegian Tax Administration during processing of the tax assessment.
Exemption:
Pensions that are disbursed after the actual month of death are considered to constitute back payments of pension. Tax liability occurs when the back payments of pensions exceed 1½ times the National Insurance Scheme basic amount. You must specify taxable back payments of pension as Back pay and back payments of pension after death. Tax-free back payments of pension must not be reported in the a-melding.
Applicable regulations
These regulations are only available in Norwegian.
