Why do I receive the "Shares and equity certificates"?
The statement is intended to help you determine the correct taxable amount and to help you claim such deductions from your share income as you are entitled to.
Who should submit the statement?
The statement should only be submitted if you make any changes to it. You must check the statement. If you find that everything is correct, you do not need to submit it.
The statement is not to be submitted where the shareholder is a company.
If you are obliged to submit the statement, the deadline for submission is the same as for your tax return.
You can submit the statement online at www.altinn.no or return the statement to your local tax office.
What should be transferred to your tax return?
Taxable dividend (item 110) and tax value (item 140) should be entered in advance in your tax return.
Taxable gain (item 120) and Deductible loss (item 130) are not entered in advance and you yourself must transfer these amounts to the tax return.
The tax value of companies registered in the Norwegian Central Securities Depository (VPS) has also been entered in advance on your tax return (item 4.1.7). However, these amounts are not included in item 140 Tax value, even though other information about your shares in companies registered in VPS is included in this statement.
The amounts shown in items 110-140 are aggregate amounts for all your shares and primary capital certificates registered in Tax Norway’s Register of Shareholders.
If you make any changes to the statement, this may require changes to be made to the amounts to be stated in your tax return. You yourself must correct the taxable amounts in your tax return.
| 110 Taxable dividend |
120 Taxable gain |
130 Deductible loss |
140 Tax value |
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| Tax return item 3.1.5 |
Tax return item 3.1.8 |
Tax return item 3.3.8 |
Tax return item 4.1.8 |
Check the statement
You must check the statement. The guidelines contain information about the most important things to check. Basically, you can only make changes to disposals and procurements that you have made in 2010. Any changes to previous years’ assessments should be dealt with as an appeal against the tax assessments for those years. In that case the statement must be submitted on paper.
If the statement is submitted via www.altinn.no, you will be granted access to update the statement at www.altinn.no after a few days. Log in and check under ’Received’. The items to be transferred to the tax return will then be shown in items 110-140 on the statement. You do not need to resubmit the statement.
NOTE: If you have disposed of shares in 2010, you must submit your tax return. This means that you are not exempted from the obligation to submit your tax return.