4.1.8 Capital value of shares (RF-1088) and other securities not registered with the Norwegian Central Securities Depository (VPS)

Item 4.1.8 Applies to the tax year 2016

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This item shows the capital value of shares and other securities not registered with VPS. 

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The item concerns everyone who has:

How do I enter this in my tax return?

Norwegian shares from  RF-1088 Aksjeoppgaven (Shares and equity certificates - in Norwegian only) 

This item will normally be pre-filled with the capital value of shares from Norwegian limited liability companies not registered with VPS for which you have received form  RF-1088 Aksjeoppgaven (Shares and equity certificates - in Norwegian only) The shares are valued at the fiscal capital value as of 1 January 20156.

If the amount is incorrect or it says "ukjent" (unknown) in  RF-1088 (in Norwegian only), you must enter the correct capital value under item 4.1.8 of your tax return. If it says “ukjent” (unknown) in form RF-1088 (in Norwegian only) and you do not know the capital value, you should contact the company concerned in order to obtain this value. 

Shares registered with VPS must be entered under item 4.1.7.

Norwegian bonds not registered with VPS

For Norwegian bonds not registered with VPS, you must enter the unit value as of 1 January 2017. If the unit value is unknown, use the presumed sales value. State the name of the issuer, the number of bonds and the face value of the bond.

Norwegian options

In the case of Norwegian options, you must enter the presumed sales value as of 1 January 2016.

Norwegian shares not shown in RF-1088

You must also enter the tax value of Norwegian shares which are not specified inRF-1088 Aksjeoppgaven (Shares and equity certificates - in Norwegian only) and which are also not registered with VPS. The company will provide you with the tax value. The value of shares in Norwegian unlisted companies must be set to the value of the shares' share 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.

Units in unit trusts are entered under item 4.1.4.

Employment-related share options

The value of unconditional employment-related Norwegian options constitutes taxable capital and must be entered under this item. The pre-filled amount is obtained from code 523 in the Certificate of Pay and Tax Deduction (also known as the annual statement), which you receive from your employer in January. If the value of the option depends on the fulfilment of an uncertain condition, the option is not considered to be taxable.

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