The item concerns everyone who:
- is a partner in a company assessed as a partnership and who has a calculated addition to general income in form RF-1221 Deltakerens melding over egen formue og inntekt i selskap med deltakerfastsetting (Partner’s statement of capital and income in businesses assessed as a partnership – in Norwegian only). The addition is given on the basis of distributions from the company to the partner, e.g. the distribution of excess shares, gifts/donations or free use of the company's assets.
- is a partner in a company assessed as a partnership which distributes additions to general income between themselves and their spouse.
Additions to general income which are not distributed between spouses, and which concern "Fishing" or "Family day care centre in private home" must be entered under item 2.7.10.
You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.