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

There is no withholding tax on children's pensions for children under 17 at the end of the income year.

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 you may request, if you meets the conditions, that your tax can be calculated pursuant to the same provisions that apply to persons resident in Norway.

Read more about withholding tax on pensions and disability benefits.  

Deduction of withholding tax for the income year 2024

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.

The Tax Administration will produce a new tax exemption card/tax deduction card based on the information we have about your tax liability. If you previously had a lower tax rate than 15 percent on the withholding tax for your pension, you usually do not have to reapply.

Exceptions: If you have a D number, this must be active for you to be entitled to a tax deduction card. The D number is inactivated every five years. To activate the D number, you must send us valid identification. Read more about this

You must apply for a new tax deduction card when you:

• move from Germany or your tax liability to Germany ceases for other reasons
• have a lower tax deduction than 15 per cent and receive a new pension/disability benefit from Norway
  • This also applies when you receive different pension/disability benefit from the same payer as your current pension/disability benefit.

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 refund of withholding tax on pensions and disability benefit. 

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 2024. 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 2021.

The Certificate of Residence must be issued by the German tax authorities. It must be the original document and not older than six 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 2024

If you are claiming a tax deduction for pension income for retirement 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 2024 

The tax assessment for income year 2023

Persons covered by the provisions on withholding tax on pensions and disability benefits will receive a Norwegian tax return in April 2024.

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 retirement 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 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 2023. 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 2023

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

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 2023
• documentation of paid interest expenses in Norway and abroad in 2023

If you are claiming a tax deduction for pension income for retirement 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 2023

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 2024, you can contact Tax Administration Norway.

Have you 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.

If this applies to you, you can apply for a new tax deduction card.

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: