TR considers income according to the tax return of the year of death to be the income of the deceased. If income other than taxable income is considered to be income of the estate of the deceased but not the deceased, documents must be sent to TR to support this. Re-calculations will then be reviewed.

Cash receivable: The tax authorities' cash register is used for cash receivable. The income is only taken into account for the months in which the pension entitlement was available.

Non-cash income: As a general rule, non-cash income shall affect the re-calculation of pension rights in proportion to the number of months in which the right existed.