If a property has been transferred without registration, you must send a copy of the sales agreement to the Tax Administration, so that we can register the transfer. You can submit the copy via skatteetaten.no/epost.
What happens if the sale is not declared?
If you do not tell us about the sale, the property will be automatically entered in the tax return that you receive in March. You will therefore have to remove the entry each year and you will also not be able to make use of the submission exemption. If you use the submission exemption despite this, you will be erroneously assessed for a property (capital) that you do not own.
Typical sales carried out in this way are those relating to stock/cooperative apartments*, sales of plots of land in the case of large development sites, sales between associated parties and sales between private individuals and their own limited liability company.
*Stock apartments/cooperative apartments can never register underlying circumstances, as it only concerns ownership in the form of stock certificates.