Foreign income is unclassified in tax returns to TR and therefore the institution cannot determine the correct payments of those pensioners who have not participated in the tax.

When a pensioner first re-states foreign income in his tax return, information and documentation on the nature of that income is required, i.e. whether it is considered a pension fund payment, a basic pension or a job income. If data is received on the nature of the income, those income assumptions are used in calculating the payments. If no data is received, the income is considered other income and therefore has a higher weight to pension rights than the income mentioned above.