4.1.7 Tax value of Norwegian shares, equity certificates, bonds etc. registered in the securities register (VPS)

Item 4.1.7 Applies to the tax year 2016

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This item shows the value of shares and bonds in the Norwegian Central Securities Depository (VPS) as of 31 December. The amount will normally be pre-filled with what has been reported, so you should check that everything is correct.

Does this item concern me?

The item concerns everyone who has taxable capital in the form of:

  • shares, listed and unlisted in VPS,
  • bonds,
  • endowment insurance,
  • equity certificates,
  • options (will not be prefilled)

Rates and key figures

Listed shares

The value of listed shares is set to the listed value as of 1 January 2017. If the company is listed on both the Norwegian stock exchange and a foreign stock exchange, the value on the Norwegian exchange is used.

Unlisted shares

The value of shares in Norwegian unlisted companies must be set to the value of the shares' proportion of the company's capital value as of 1 January 2016.

If the company was formed in 2016, the shares should be valued at the sum of the nominal value of the shares and any share premium.

Equity certificates

The value of equity certificates should be set to their value as of 1 January 2017.

Norwegian bonds

The value of bonds should be set to the nominal value of the receivable as of 1 January 2017 or to the estimated sales value if the price is not listed.

Norwegian options

The value of listed options should be set to the listed value as of 1 January 2017.

The value of unlisted options is set to the estimated sales value as of 1 January 2017.

How do I enter this in my tax return?

The item will normally be pre-filled with the tax value of shares, bonds, etc. which are registered with the Norwegian Central Securities Depository (VPS). The amounts are based on what has been reported by VPS, 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 in January.

The tax value of other Norwegian shares must be entered under item 4.1.8, while units in Norwegian unit trusts must be entered under item 4.1.4.

Information on shares and equity certificates is missing

If you own shares or equity certificates which you registered with VPS but which have not been pre-filled in the tax return, you must enter the following under the item:

  • VPS securities number
  • Capital value

Information on bonds is missing

If you own bonds which have been registered with VPS but which have not been pre-filled in the tax return, you must enter the following under the item:

  • Name of the bond
  • Number of bonds
  • Tax value per bond
  • VPS securities number
  • Nominal value
  • Interest income
  • Capital value

Interest income on units in bond funds must be entered under item 3.1.2.

Log in and fill in the item.

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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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