To reduce their overall tax, spouses and spouse-equivalent partners can make use of the scheme which enables them to freely choose who should declare capital incomes/deductions in their tax return. This can be done by transferring capital income across to the tax return of the partner who receives a low pension.
More detailed information is given below on the cases where it may be beneficial to make such corrections in the tax return and how you can determine how much should be transferred in order to minimise your overall tax.
NB! This means you cannot make use of the submission exemption and you must both submit tax returns (how to change to english version of Altinn).