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, which records all events and transactions in the companies.

The Tax Administration produces and issues the Shareholder's tax report to shareholders based on information from companies. The statement helps shareholders submit a correct tax return. It also forms the basis for the pre-completed taxable amounts in the tax return.

If the Norwegian Central Securities Depository (VPS) submits the shareholder register statement, companies are then exempt from the reporting obligation. Limited liability housing companies are not required to submit a shareholder register statement.

Not approved = consequences for the company’s shareholders

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-completed in the shareholders' tax return. These shareholders cannot make use of the tax return submission exemption, and therefore must submit the report Shares and units in funds (RF-1059) in addition to the tax return.

You must submit by the deadline - 31 January

If you do not submit on time, you have to pay an amount per day until you have submitted.

Guidance to submitting