I have not utilised my maximum tax deduction.

How do I find out whether I can use all or part of the amount?

If you both have capital income (interest, etc.) which has been pre-completed in the tax return of the spouse who has the highest income, it would be beneficial to alter your tax returns by transferring some of the capital income from the tax return of the spouse who has the higher pension/does not receive an old-age pension to the tax return of the spouse who has a low pension. 

If capital expenses (interest expenses, etc.) have been entered in the tax return of the spouse who has a low pension, it would be beneficial to alter the tax returns by transferring some or all of the capital expenses from the tax return of the spouse who has a low pension to the tax return of the other spouse.

Obligation to submit a tax return

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). If you have capital incomes or expenses which have not been pre-completed in the tax return, you can choose freely between you who should declare these items in their tax return. It may be advantageous for you to transfer capital incomes or capital expenses if one of you receives an old-age pension and

  • one has such a low pension ("minimum pension") that they cannot make use of their maximum tax deduction for pension income and the other has their own income, and 
  • you have capital incomes which have been pre-completed in the tax return of the person with the highest income, or capital incomes which have been pre-completed in the tax return of the person with the low pension.