Income and different kind of payment

Item 2.7.6 Income from self-employment 

Self-employed persons must transfer their income from self-employment from form RF-1175E Income Statement 1.

2.7.8 Income from KS, ANS which carries on other business (RF-1221) 

The partner must transfer the income from form RF-1221 Deltakerens melding over egen formue og inntekt i selskap med deltakerfastsetting (Partner’s statement of own capital and income in businesses assessed as partnerships – in Norwegian only).

For further information, see  Partners in businesses assessed as partnerships and the guidelines Start help for self-employed persons and Slik fyller du ut skattemeldingen - SDF (in norwegian only)

Item 2.8.5 Income from real property

Income from real property in Norway is always liable to tax in Norway and must be declared on your tax return.

In principle, real property abroad is liable to tax when you are tax resident in Norway. If the real property is in a country with which Norway has a tax treaty that employs the exemption method in order to avoid double taxation, the income from the real property shall not be liable to tax in Norway. The assessment value of the property must still be declared. For calculating the assessment value of property overseas, see item 4.6.1.

If the income from real property abroad is liable to tax in Norway, the income will be stipulated pursuant to Norwegian rules. Your own use of a house/holiday home abroad is tax-exempt in the same way as if the house/holiday home had been in Norway. For further information, see item 2.8.5 Income from real property abroad (RF-1189E).

Shares and units in unit trusts

Items 3.1.5, 3.1.6, 3.1.7, 3.1.8, 3.1.9 and 3.1.10 

If you are not tax resident in Norway, dividends on/gains from the sale of Norwegian and foreign shares or units are not to be entered in your tax return. You must delete any amount entered in advance in these items.

If you are tax resident in Norway, dividends on/gains from the sale of Norwegian and foreign shares or units are liable to tax in Norway.

Dividends and yield from units in unit trusts that are not entered in advance in item 3.1.5 and item 3.1.6 are to be entered under item 3.1.7.

Gains from the sale or other form of realisation of Norwegian and foreign shares and units in unit trusts are entered under item 3.1.8, item 3.1.9 or 3.1.10.

For further information, see skatteetaten.no/aksjer.

 

Completion of the items about pay etc. in your tax return will be based on the information that has been reported to the Norwegian Tax Administration via the a-melding. You can check the information by using the service  Access to reported information - My income and employment