3.3.9 Losses on sale of units in securities funds

Item 3.3.9 Applies to the tax year 2016

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This item shows the deductible losses you have incurred on the sale of units in mutual funds. The amount will normally be pre-completed 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 mutual funds (e.g. unit trusts, bond or money market funds, combination funds, etc.) with a deductible loss.

How do I enter this in my tax return?

The item will normally be pre-completed with the deductible loss. The total will be based on what has been 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 the mutual fund will give entitlement to a deduction at the rate of 28.75%. The interest component of the mutual fund will give entitlement to a deduction 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 loss on a combination fund which contains both shares and other financial products/interest, the loss from the mutual fund will be presented over two lines: one line for the loss from the share component and one for the interest component.

Display in the Tax return:

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

Information is 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 loss in the tax return yourself.

You must enter the loss 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".

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Documentation requirements

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