Private shareholders
This page lists shares that are not included in RF-1088 ‘Statement of shares and primary capital certificates for 2010’. This could include shares in both Norwegian and foreign companies.
For such shares you must submit RF-1059: Aksjer og fondsandeler mv (form for the stipulation of the acquisition value (opening value) and calculation of taxable dividend for shares/units owned in 2010 – in Norwegian only).
RF-1088 does not include shares in foreign companies that are not listed on Oslo Børs.
Some shares in Norwegian companies may also have been left out if the companies in question failed to submit an approved statement to Tax Norway’s Register of Shareholders.
For such shares you must submit RF-1059: Aksjer og fondsandeler mv.
If you held any shares at year end 2010 that are not listed in RF-1088, you must submit RF-1059: Aksjer og fondsandeler mv.
If you have sold or otherwise disposed of shares in the course of 2010, that are not listed in the statement, you must submit RF 1059: Aksjer og fondsandeler mv.
On this form, you calculate taxable dividend and gain/loss. You also calculate the deductible allowance and state the opening value of your shares.
The form is available from www.skatteetaten.no or www.altinn.no, or you can ask the tax office to send you a copy.
Submission
If you are obliged to submit the statement, the deadline for submission is the same as for your tax return. For most people this means by 30 April 2011.
The tax return
If you have received a dividend or sold any shares and have to submit RF-1059, you must also submit your tax return. In that case you will not be exempted from the obligation to submit your tax return.
Companies that have sold shares etc.
Companies that have sold shares, units in securities funds, primary capital certificates, subscription rights or allotment letters subject to taxable gain/deductible loss, must submit RF-1059: Aksjer og fondsandeler mv.
The form must not be submitted in the case of gains and losses covered by the exemption method. This applies event though 3% of such net income is taxable. Such income must be entered as a separate item in the income statement.
If the company is obliged to submit the statement, the deadline for submission is the same as for the company’s tax return.