2.2.3 Pensions from another EEA state corresponding to the old-age pension from the National Insurance scheme and early retirement pension (AFP) in Norway
Applies to the income year 2017
Under this item, you enter the amount you have received in foreign pension which corresponds to the Norwegian old-age pension or early retirement pension (AFP) from another EEA state.
Does this item concern me?
Here, you enter pension from another EEA state that corresponds to old-age pension from the National Insurance scheme and early-retirement pension (AFP) that is taxable in Norway. 'Corresponding pension' means a pension from a general, mandatory pension scheme that covers all inhabitants of the country concerned. If you are the recipient of a corresponding pension from another EEA state, you can claim a tax deduction for pension income on this basis.
Pensions from other EEA states which do not meet the conditions for tax deduction for pension income must be entered under item 2.2.2.
If you receive a pension from a country outside the EEA, you must also enter the pension under item 2.2.2. If you receive disability benefits from abroad, enter these under item 2.1.9.
How do I enter this in my tax return?
You must submit the income abroad and complete item 2.2.3. This applies even if you have already paid tax on the foreign pension to the country of payment.
When the item has not been pre-completed with a total
Under item 2.2.3 you must enter:
- type of pension
- retirement percentage
- country from which it is paid, and
- amount in Norwegian kroner, included any tax deductions. In the case of ongoing payments, you must use the average exchange rate for the full year, while in the case of individual payments, you should use the rate applicable on the date of payment. Use Norges Bank's exchange rate.
Have you paid tax on the pension abroad?
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.
Back payment of foreign pension
If you have received back payments of foreign pension, you must enter the full amount under item 2.2.3. Please include an attachment with information showing which years the back payments were made.
You don't have to send us any documentation, but you must be able to provide it upon request.
If you change, delete or add information about your foreign pension, you must be able to document this with an annual statement from the organisation that paid the pension.
You must also be able to provide documentation showing that the source of the foreign pension is a general, mandatory pension scheme which applies to all the citizens of the country.
If you claim a credit deduction, you must be able to, upon request, document assessed and paid tax in the country in question.