Item 2.2.5

2.2.5 Pension from abroad – tax-free in Norway

Applies to the income year 2019

Under this item, you must enter the amounts that you have received in pensions from abroad which are not taxable in Norway. You must declare all income from abroad in the tax return. You must also declare pension income from abroad because it will affect the calculation of the tax deduction for pension income.

Does this item concern me?

The item concerns everyone who receives a pension from abroad which is not taxable in Norway.

How do I enter this in my tax return?

You submit the income abroad in item 2.2.5. If the benefit is not filled in, you must enter the following:

  • type of pension
  • time period
  • country from which it is paid, and
  • amount in Norwegian kroner

Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

If you alter, delete or add information concerning a foreign tax-free pension, you must be able to document this through an annual statement from the party that disbursed the benefit/pension.