Form RF-1086

Shareholder register statement

All Norwegian private and public limited liability companies and savings banks with equity certificates must submit an annual shareholder register statement. The statement is submitted to the Norwegian Tax Administration’s Register of Shareholders. The Register records all events and transactions in the companies.   

The Tax Administration produces and issues share and equity certificates to shareholders based on information from the companies. The statement is intended to help shareholders submit a correct tax return. It also forms the basis for the pre-filled taxable amounts in the tax return.

If Euronext VPS (VPS) submits the shareholder register statement, the companies are exempt from the reporting obligation.

Limited liability housing companies are not required to submit a shareholder register statement.

Not approved shareholder register statement

If the shareholder register statement is not approved, the Tax Administration lacks the basis for issuing the Shareholder's tax report (RF-1088).

This means that taxable amounts are not pre-filled in the shareholders’ tax return, and they will then not be exempted from submitting the tax return. The taxpayer must themselves calculate and enter all the taxable amounts in the tax return.

The company must submit the shareholder register statement by the deadline of 31 January

If you do not submit the information by the deadline, the company must pay enforcement fine until the report has been submitted.

Help with completion

Examples showing how to complete the shareholder register statement

You can also watch films showing you examples of how to complete a shareholder register statement (in Norwegian only):

Completing the shareholder register statement upon founding a company

Filling out the shareholder register statement when purchasing and selling shares

Filling out the shareholder register statement when liquidating a limited liability company