3.1.9 Taxable gains on the sale of units in securities funds

Item 3.1.9 Applies to the tax year 2016

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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.

Does this item concern me?

The item concerns everyone who has sold units in securities funds (e.g. unit trusts, bond or money market funds and combination funds) with a taxable gain.

How do I enter this in my tax return?

The item will normally be pre-filled with the taxable gain. The amount will be based on what was reported by your management company/companies, so you should check that everything is correct.

The amounts you should perform the check against will be shown in the annual statement you receive from your management company/companies in January. If the amount shown is wrong, you must change it in the tax return. 

New for this year

The rules concerning the taxation of mutual funds were revised with effect from the 2016 income year. The share component of mutuals fund will be taxed at the rate of 28.75 %. The interest component of mutual funds will be taxed at the rate of 25 %. See also skatteetaten.no concerning the new rules for the taxation of units in mutual funds.

If you make a profit from a combination fund which includes both shares and other financial products/interest, the profit from the mutual fund will be presented over two lines: one line for the profit from the share component and one line for the interest component.

Display in the Tax return:

3.1.9 Profit on sale of mutual funds, share component
3.1.9 Profit on sale of mutual funds, interest component

Any information missing?

If you own units in a mutual fund which you have sold and the sale is not pre-completed in your tax return, you must enter the profit in your tax return yourself.

You must enter the profits made on the share component and the interest component separately (because different tax rates apply). If you submit electronically, you will find this option under "Add items".

 

The deduction for risk-free return:eduction for risk-free return:

In the case of the sale of units in Norwegian or foreign unit trusts which are not pre-completed in your tax return, you can submit RF-1059 Aksjer og fondsandeler mv. (Shares and units in funds etc. – in Norwegian only).

This form helps you to calculate the deduction for risk-free return which reduces your taxable gain. If you use form RF-1059, any gain must be entered under item 3.1.10 while any loss must be entered under item 3.3.10.

NB. You must not enter gains made on interest components in mutual funds in RF-1059. These gains must be entered under item 3.1.9.

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Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

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