4.1.4 Taxable assets in the form of units in unit trusts

Item 4.1.4 Applies to the tax year 2016

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The item is pre-filled with information concerning capital in security funds, interest funds and mixed funds which the Tax Administration has received information about from the management companies concerned. You must enter any capital in the form of security funds, interest funds and mixed funds that have not been pre-filled.

The tax value is based on the unit value as of 1 January 2017.
Units in Norwegian security funds, interest funds and mixed funds are valued at 100 per cent of the unit value as of 1 January 2017.

Does this item concern me?

The item concerns everyone who:

  • has security funds, interest funds and mixed funds and/or
  • is the parent of a child under 17 years of age at the end of the income year who has security funds, interest funds and mixed funds.

Foster parents

If you are a foster parent and do not receive an allowance, it will also apply to you.

If you do not live with the child's mother/father

If a child's parents do not live together, it is the parent who the child lives with according to the National Registry at the end of the income year who must enter the share.

If the child is living with you and you are married, the child's share will be split between you and your spouse. If your spouse is not the child's biological parent, they can transfer the entire share to you. 

How do I enter this in my tax return?

The item will normally be pre-filled with your share as of 31 December. The amounts 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. You should also contact your management company/companies to ensure that the annual statement is correct.

Information is missing

You must enter any capital in the form of security funds, interest funds and mixed funds that have not been pre-filled.

Children's share of security funds, interest funds and mixed funds

If you have children aged under 17 at the end of the income year who have security funds, interest funds and mixed funds, the amount will be split 50/50 between the parents if the parents live together as of the end of the income year. The parents can split the amount freely between themselves.

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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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