4.6 Taxable capital abroad The items under "4.6 Taxable capital abroad" concern capital such as real property, shares, outstanding claims, debt certificates, units in securities funds and endowment insurance, etc. abroad. All items for 4.6 in the tax returnSe all items in the tax return 4.6.1 Asset value of real property abroad Under this item, you must enter the tax value and information concerning real property abroad, on Svalbard and let commercial property abroad. The tax value must not exceed 30 percent of the property's market value. 4.6.2 Other taxable capital abroad Under this item, you must enter capital abroad which is liable to tax in Norway and which is not to be entered under other items. This concerns foreign shares, shares in bond and money market funds, outstanding claims, bearer bonds and endowment insurance.