Pension Rights Between Ukraine and Norway
International cooperation in the field of pensions and social security is particularly important for Ukrainians who live and work abroad. Norway has traditionally been one of the European countries where Ukrainian citizens work in various sectors, including construction, services, healthcare, the oil and gas industry and agriculture.
An important element of international cooperation between Ukraine and the Kingdom of Norway is the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital. The Convention contains specific provisions governing the taxation of pensions and other similar payments.
Under the Convention, the taxation of pension income depends on the nature and source of the relevant payment and the tax status of the recipient. Specific rules apply to pensions and other similar remuneration paid under public pension and social security systems.
Separate provisions also apply to pensions paid in connection with government service. In particular, where a pension is paid by Ukraine, or from funds established by Ukraine, in respect of services rendered to the state, the Convention determines which country has the right to tax that pension, subject to the applicable exceptions concerning residence and nationality.
However, it is important to distinguish between taxation of pension income and recognition of foreign employment or insurance periods for pension purposes. A double taxation convention regulates tax matters but does not, by itself, establish a mechanism for combining periods of insurance accumulated in Ukraine and Norway when determining entitlement to a pension.
For Ukrainians who have worked in Norway, the possibility of taking Norwegian employment or insurance periods into account when applying for a pension in Ukraine depends on Ukrainian legislation and the international social security framework applicable between the two countries at the relevant time.
Ukraine continues to develop international cooperation in the field of social security in order to protect the pension rights of citizens who live or work abroad. Such international arrangements are particularly important because they may establish mechanisms for recognising insurance periods accumulated in different countries, coordinating pension systems and determining how pension benefits are paid to people whose working careers have involved more than one state.
Therefore, anyone who has worked in Norway and intends to apply for a pension in Ukraine should retain documents confirming employment, earnings and participation in the Norwegian social security system. Before applying for a pension, it is advisable to verify the legislation and international agreements in force at that time to determine how Norwegian insurance periods may affect pension entitlement.
