The item will generally be pre-filled in the tax return, but you should check that everything is correct.
Share in holiday home cooperative
If you own a share in a holiday home cooperative, the item will normally be pre-filled with the value and information provided by the housing cooperative, so you should check that everything is correct. The amounts you should perform the check against will be shown in the annual statement you will receive from the housing cooperative in January. If the amount is wrong, you must correct the tax return. You should contact the housing cooperative to ensure that the annual statement is correct.
The property is missing in the tax return
If the property is not shown, you must enter the necessary information. Among other things, you must state the holding number, subholding number, lease number, section number, municipality, share of ownership in percent and tax value. If you own a share in a holiday home cooperative, you must state the municipality, the housing cooperative's name and organisation number, etc.
The tax value is either:
- Previously assessed capital value, adjusted for the percentage increase/reduction during the year. There will be no general upward adjustment of the capital value of holiday properties from 2014 to 2016. The capital value that follows from the 2014 tax assessment can therefore also remain unadjusted for the 2016 income year, or
- In the case of new-build, substantial improvements, etc., the capital value must be assessed in accordance with the level that otherwise applies to comparable properties in the municipality. The capital value of newly erected holiday homes must not be set higher than 30 percent of the value of the plot plus construction costs, or
- a maximum of 30 percent of the documented sales value.
I do not own the property any longer
If you have sold the property during the income year 2016, but it is still shown in the tax return, you should delete the property under the item and provide information on the new owner.
Incorrect tax value relative to market value
If you believe that the tax value exceeds 30 percent of the market value, you should alter the tax value under the item.
If information is wrong, you must correct it by selecting "Change" and entering the correct information. You must also state the reason for the change (transferred to spouse/spouse-equivalent cohabitant, new holiday home or other reason).
Holiday home under construction
If the property is still being built, the tax value must be set to 80 percent of the plot's value. When the property has been completed, the tax value must be set to 30 percent of the property's cost including land or 30 percent of the property's market value.
Expenses for improvements
If you have incurred expenses to improve the standard of your holiday home, you must provide information on this.
Log in and fill in the item.
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