Form RF-1088

The Shareholder's tax report

All shareholders will receive the “Shareholder's tax report” from the Norwegian Tax Administration. This report presents a summary of your shares in Norwegian private limited companies. The shareholder's tax report also includes foreign companies registered on Oslo Stock Exchange and equity certificates in Norwegian savings banks

Log in and check RF-1088:

Check the Shareholder's tax report

The Shareholder’s tax report is intended to help you determine the correct taxable amounts, and to help you claim the deductions you are entitled to on your share income.

Remember

  • You must check the report before completing your tax return:
  • You need only submit the report if you have made changes to it.
  • If you own shares or units that are not listed in the «Shareholder's tax report», you must state this in the tax return under the topic Finance. This applies to both Norwegian and foreign shares.
  • Remember that changes to the report could mean that you must amend your tax return.

If you own shares in a company established in the income year, if you’ve bought your own shares or if you’ve had capital changes in the income year, the taxable value will normally be unknown and not pre-filled in the tax return. Please contact the company to get this information and fill it into the tax return.

The company will provide the Tax Administration with information on taxable value when they submit their tax return. You’ll then receive a new Shareholder’s tax report (RF-1088R) showing the correct taxable value that was previously unknown and not pre-filled in the tax return. You can receive this report before or after the submission deadline for your tax return. You must then compare the information in the Shareholder’s report with the information in the tax return to make sure it’s correct. This applies whether or not the report has been submitted. If the information is incorrect, you must change it in your tax return and submit it again.

If the Tax Administration receives new information concerning dividend and gains or losses, you’ll receive a new Shareholder’s report (RF-1088R) showing taxable amounts that were unknown or not pre-filled in the tax return. You must then compare the information in the Shareholder’s report with the information in the tax return to make sure it’s correct. If the information is incorrect, you must change it in your tax return and submit it again.

We also recommend that you check the following information in the Shareholder's report:

Sales and other realisations

If the Tax Administration has complete information concerning the realisation of shares and dividends, these amounts will be pre-filled in the tax return.

If the gains/losses do not correspond, or are missing, you must change and submit the Shareholder’s report. You must enter the correct gain/loss in your tax return.

In Altinn, you’ll find an editable version of the Shareholder’s tax report (RF-1088K). In this report, you can change the input value for shares purchased during the income year, as well as the fees paid for shares realised during the income year. After a couple of days, you’ll be able to access a new and recalculated Shareholder’s tax report (RF-1088R) in Altinn. In the recalculated report, you’ll find the new calculated gain/loss, which is to say, the amount you should transfer to the tax return.

Dividend

If you wish to make any changes or additions linked to dividends, you should make the changes directly in your tax return. You cannot make any changes in the Shareholder's tax report.

Taxable value

The taxable value is the tax-related capital value of the shares you own at the end of the year. The taxable value of shares is usually pre-filled in your tax return.

If you wish to make any changes or additions linked to taxable value, you should make the changes directly in your tax return. You cannot make any changes in the Shareholder's tax report.

If your share capital is not pre-filled in your tax return, see also the section above.

Input value

The input value of a share is normally what you paid for the share, including costs. If the information concerning input value in the Shareholder’s report is incorrect or incomplete, you must make changes and submit the report.

Foreign shares not included in the Shareholder's tax report

The Shareholder’s tax report only includes foreign shares that are listed on the Oslo Stock Exchange. All Norwegian banks and financial institutions must report your holdings of foreign shares, including wealth, gain/loss and dividend to the Tax Administration. This information will therefore be pre-filled in your tax return. Check the annual statement from your bank.

Share information that is not included in the tax return (capital, dividend and gains/losses)

If you own shares or units that are not listed in the «Shareholder's tax report», you must state this in the tax return under the topic Finance. This applies to both Norwegian and foreign shares.

Guidance for filling in the form

Guidance for filling in the forms for previous years