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Internal Market: Norway's tax system for pensions constitutes unequal treatment



EN | NO 

Norway does not give non‑resident, low-income pensioners the same tax deductions as are available to Norwegian residents. The EFTA Surveillance Authority (ESA) considers this practice to be in breach of EEA rules and has today sent a reasoned opinion to Norway.

ESA's reasoned opinion concerns pensioners who have moved to other EEA States and receive such a small pension income from Norway that it would be exempt from taxation there. However, in specific circumstances Norway does not give the same tax deductions to non-resident, low-income pensioners as to pensioners living in Norway.

In ESA's view, this constitutes unequal treatment, which Norway has failed to justify in line with EEA law.

Today's reasoned opinion is the second step in ESA's formal infringement procedure against Norway. The Norwegian government is now given two months to express its views, after which ESA may decide to refer the case to the EFTA Court. 

For further information, please contact:

Ms. Anne Vestbakke
Head of Communications
tel. +32 2 286 18 66
mob. +32 490 57 63 53

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