Norwegian Pension and ZUS: EEA Coordination, 15% Withholding Tax, and Payments to Poland (2026)
Norway operates like the EU through the EEA: periods accumulate (only 5 years total is required), one application in the country of residence, and payments to Poland without reductions. G from 1.05.2026 = 136,549 NOK; 15% withholding tax at source with an EEA loophole (90% rule); employee pension OTP remains in Norway until age 62 (norskpensjon.no!) and a paper leveattest, which NAV monitors annually.