Deductions which can be distributed freely

3.2.10

Allowance for childcare (parental allowance)

3.3.1

Interest on debt

3.3.2

Interest on debt – abroad

3.3.3

Benefits derived from surrendered property outside agriculture and forestry,
The following may not be freely distributed:

  • Maintenance payments

3.3.4

Share of costs in housing cooperatives (housing associations or limited liability housing companies) and in jointly owned housing properties

3.3.6

Deductible losses on sale, etc. of real property

3.3.7

Other deductions
The following may not be freely distributed:

  • Income deductions from profit and loss accounts
  • Deduction of positive balance
  • Donations to voluntary organisations and religious and belief-based communities in Norway
  • Donations to voluntary organisations and religious and belief-based communities abroad
  • Donations to scientific research and vocational training
  • Standard deduction for foreign employees
  • Special income deductions for young people
  • Losses on life insurance - Unit Link

3.3.8

Loss on sale of shares, etc. (RF-1088)

3.3.9

Losses on sale of shares in securities

3.3.10

Losses on sale of shares, etc. (RF-1059)

3.3.12

Deficit on letting of real property outside the context of a business

3.5.4

Special allowance for major sickness expenses