3.1 Capital income and other income

The items under "3.1 Capital income and other income" concern income items such as interest income on bank deposits, yields from endowment insurance policies and securities, share dividends and taxable gains on the sale of shares and units in securities.

All items for 3.1 in the tax returnSe all items in the tax return

  • 3.1.1 Interest income on bank deposits etc.

    This item shows what you and your children aged under 17 have received in interest income. Interest income belonging to children aged under 17 will be split with half being assigned to each of the parents when they live together. The total will normally be pre-completed with the amount that has been reported, so you should check that everything is correct.

  • 3.1.2 Other interest income

    If you have received interest income on money you have loaned to friends and family, for example, or interest income from life insurance, non-life insurance, etc., you must check the amount under this item and, if necessary, enter any information that is missing.

  • 3.1.3 Interest on loans to companies that is subject to extra tax (RF-1070)

    Under this item, you enter calculated interest income on loans given to companies (limited liability companies, public stock companies, foreign companies, businesses assessed as a partnership, etc.) which is subject to extra tax. The calculation is performed in form RF-1070. The amount to be entered under 3.1.3 is the actual accrued interest after tax that exceeds a calculated deductible risk-free return.

  • 3.1.4 Yield and disbursements from endowment insurance

    This item shows what you have received during 2015 in the form of yields on the savings part of endowment insurance with a guaranteed return and/or taxable disbursements during 2016 from endowment insurance with investment options without a guaranteed yield (unit-linked insurance). The amount will normally be pre-completed with the amount that has been reported, so you should check that everything is correct.

  • 3.1.5 Taxable share dividends, etc. (RF-1088)

    This item shows taxable dividends. The amount will normally be pre-completed with what is stated in "RF-1088 Shares and equity certificates" (in Norwegian only). In mid-March, you received this form, which is an overview of your Norwegian shares, as well as foreign companies registered on Oslo Stock Exchange.

  • 3.1.6 Taxable dividends from security funds and mixed funds

    This item shows what you and your children aged under 17 have received in taxable dividends from security funds and mixed funds. The total will normally be pre-completed with the amount that has been reported, so you should check that everything is correct.

  • 3.1.7 Taxable dividends not declared under items 3.1.5 or 3.1.6

    Under this item, you must enter dividends from Norwegian and foreign shares or security funds that have not already been completed under items 3.1.5 and 3.1.6. If you are claiming a deduction for risk-free return in order to reduce the tax you pay on your dividends, you must complete "RF1059 Shares and units in funds etc." (in Norwegian only)

  • 3.1.8 Taxable gains on the sale of shares, etc. (RF-1088)

    This item should be pre-completed with the net gain from shares from Norwegian limited liability companies and foreign companies listed on Oslo Stock Exchange, for which you have received form "RF-1088 Shares and equity certificates" (in Norwegian only). The same applies to equity certificates. See below concerning the correction of errors and omissions.

  • 3.1.9 Taxable gains on the sale of units in securities funds

    This item shows the taxable gain you have made on sales of units in securities funds. The amount will normally be pre-filled with the amount that has been reported, so you should check that everything is correct.

  • 3.1.10 Taxable gains on the sale of shares etc. (RF-1059) and bonds

    Under this item, you must enter calculated gains from the sale of shares and/or the share component of mutual funds which have not been pre-completed under either item 3.1.8 or 3.1.9 of the tax return. 

  • 3.1.11 Income from abroad

    Under this item, you must enter all income from abroad which is liable to tax in Norway and which is not to be entered under other items. This includes for example deposits in foreign banks, income from foreign bearer bonds and loans and gains on the sale of real property abroad.

  • 3.1.12 Other income

    Under this item, you must enter income which is not covered by the other items. Some of the income may have been reported and pre-filled in the tax return, while other income you will have to fill in yourself. Remember to check that everything is correct.

  • 3.1.13 Profit from other financial products

    This item will be pre-completed for the following financial instruments: ETNs (Exchange Traded Notes), warrants and/or currency loans, traded through Oslo Stock Exchange/Verdipapirsentralen (VPS) or through other financial institutions subject to a reporting obligation.

  • 3.1.14 Taxable returns or customer dividends

    This item is pre-completed and shows the taxable returns or customer dividends you have received, e.g. from Gjensidige.