If you are receiving a pension abroad, you must provide proof of life, residency and, if applicable, tax residence each year.
If you live outside Estonia and receive a pension from Estonia (old-age pension, survivor’s pension or incapacity for work pension), you must provide proof of life by 1 March of every year. If proof is not submitted by the prescribed deadline, the payment of the pension will be suspended as of 1 April of the current year.
If the certificate is submitted later, the pension will continue to be paid retroactively, starting from the suspension of the pension.
In order to prove that you are alive, you must submit a proof of life certificate issued by the relevant authority in your country of residence. Any institution where the person is identified in person (institution paying the pension, local government, police, embassy, notary, etc.) is considered to be competent. The proof of life certificate must be signed by a competent authority. The person’s own signature on the proof of life certificate is insufficient.
The certificate can be sent:
- by mail to Paldiski mnt 80, 15092 Tallinn
- by email to [email protected]
- by fax to +372 640 8155
- by Skype by calling: Elusolekutõend. Skype calls will be answered Mon-Thurs from 9 am to 4:30 pm, on Friday from 9 am to 3 pm. The call must be made by the person him- or herself and be able to show the identity document.
NB! If you have already submitted a certificate of residence from another country to the Social Insurance Board, you do not need to submit additional proof of life. The residence certificate is also valid for one year and must be re-submitted every year.
Pensioners residing in the Russian Federation, Ukraine, Moldova, Lithuania and Latvia do not have to present proof of life.
Income tax (20%) is levied on the pensions of all people residing outside Estonia. However, your pension is not taxed in Estonia if you live in Austria, Spain, Croatia, Ireland, Italy, Greece, Lithuania, Belarus, Latvia, Moldova, Norway, Poland, Portugal, France, Romania, Germany, Slovakia, Slovenia, Great Britain, Switzerland, Czech Republic or Ukraine.
If you live in one of the countries listed above, you must provide proof of tax residence issued by the tax authorities of your country of residence once a year. If you have a valid proof of tax residence, the Social Insurance Board will pay your Estonian pension in full and it will be taxed in the country of residence. If there is no residence certificate or its validity has expired, the pension is subject to 20% income tax in Estonia.
More information is available on the Social Insurance Board website.