The information that is reported on the basis of CRS and FATCA must include:
- the declarant's name, address, organisation number and Global Intermediary Identification Number (GIIN)
- the account holder’s/beneficial owner's name, address with country code, Norwegian ID/D number or organisation number, foreign country code and foreign identification number
- account information, such as account number and type, country code and the account's balance or value as of the end of the income year
- return in the form of interest, dividends, etc.
- gross proceeds
Information concerning where account holders are tax resident, as well as foreign ID numbers, must be submitted as from the income year in which a self-certification statement is obtained or customer information linked to existing accounts is examined.
For the 2015 and 2016 income years, information must also be given concerning payments made to non-participating financial institutions as defined in FATCA.