Item 2.2.2

2.2.2 pension from others than the National Insurance

Applies to the income year 2019

This item show how much pension you have received from parties other than the National Insurance Scheme, such as early retirement pension (AFP), occupational pension, introductory benefit and foreign pensions. The amount will normally be pre-completed with the amount that has been reported, so you should check that everything is correct. Pension received from abroad normally has to be manually entered in the tax return because several countries report too late to be pre-completed in the tax return.

Does this item concern me?

The item concerns everyone who has received one or more of the following:

  • Occupational pension
  • Early retirement pension (AFP)
  • Employment-related pension
  • Introductory benefit
  • Benefits from collective pension schemes
  • Payments from an individual pension agreement (IPA and IPS)
  • Support under the Act relating to supplementary benefits for persons who have lived in Norway for a short period
  • Benefits derived from surrendered property (right of occupancy, etc.) in agriculture and forestry
  • Payments from employment-related annuities (group annuities) established before 1 January 2007, Collective annuities established since 1 January 2007 must be entered under item 2.6.2
  • Pensions from countries outside the EEA
  • Pensions that are not an old-age pension or early retirement pension from EEA states other than Norway, Old-age pension and early retirement pension from other EEA states must be entered under item 2.2.3

One-off payments which replace the payments referred to above.

This item is not applicable for the following (please use items 2.1.8 and 2.1.9):

Disability benefit from the National Insurance Scheme, disability payments from civil service employer pension schemes and from private sector employer pension schemes and also disability payments from individual insurance agreements, pension saving schemes and collective life annuities entered into before 2007, including disability payments from overseas.

Disability benefit from the National Insurance Scheme and disability payments from other schemes are to be taxed as earned income.

Payouts from scheme for tax-favored individual pension savings are covered by item 3.1.12.

How do I enter this in my tax return?

The item will normally be pre-completed with the amount that you have received in pension. The totals are based on amounts that have been reported by the parties that paid your pension, so you should check that everything is correct.

The amounts you should perform the check against will be shown in the annual statement you receive from the disburser of the pension .

You must correct the tax return if the amount shown is wrong. You should also contact the disburser of the pension to ensure that the annual statement is correct.

If the item is pre-completed with a pension from abroad, it is when translated into NOK, used average exchange rate for the foreign currency.

Information is missing

If any information is missing, you must enter the name of the disburser, the amount and a description of the pension.

If you have received pension payments from another country in 2019, you must select declare the income in this item. This applies even if you have already paid tax on the foreign pension in the country in which it was paid. You must provide details about the name of the payer, the country of payment and the amount of income before tax, in both the foreign currency and in Norwegian kroner (NOK).

Use Norges Bank's exchange rate.

If you received back payments of foreign pensions, you must enter the entire amount under item 2.2.2, and you must also state the years that the back payments concern in an attachement (preferably with the payment decision).

If you have paid tax on the pension abroad, you can claim a deduction from your Norwegian tax. You must then tick the "Yes" for a deduction in item 1.5.6. The form RF-1147E Deduction for tax paid abroad by a person (credit) must be filled out and provided with the tax return. If you submit electronically this form will be available when you tick "Yes" in the item.

Documentation requirements

If you alter, delete or add information concerning pensions, you must be able to document this through an annual statement or confirmation from the party that disbursed the pension, if we ask for it.

If you claim deduction, offset and tax paid in the other country must be documented.