Gain, loss, dividend and capital value of shares and other financial products
If you've traded or are the owner of financial products (e.g. shares, currency, bonds, derivatives etc.) not pre-completed in the tax return, you enter this in form RF-1159. If the numbers are correctly pre-completed, you do not have to do anything.
This form is part of the tax return. You log in and complete it electronically. If you are an employee or pensioner submitting the tax return on paper, you can use this form. However, if you submit on paper you will not receive the tax settlement until August at the earliest.
Remember the deduction for risk-free return
The deduction for risk-free return is a deduction that reduces your taxable share income so that you pay less tax. The deduction for risk-free return indicates the amount of dividend or gain that you can receive tax-free.
Applies from the 2019 income year
All Norwegian banks and financial institutions must report your foreign shares (assets/wealth), gain/loss and dividend to the Tax Administration. This information will then be pre-completed in your tax return. You must check that all of these amounts are, in fact, included. If they are, you do not have to submit RF-1159.
This guidance applies if you are submitting the tax return in old format. If you received the new tax return you do not need to submit the form RF-1159, you just log in to the tax return and give all the information directly in the tax return under "Finance"
- Log in and select “submitting the tax return". You’ll find the items for finance products under “Interests, deposits, securities, other capital costs etc.” and/or “Interests, debt, other capital costs and deductions”.
- Select “add to the list above”.
- Select item. In the dropdown menu you’ll find the relevant items. Many of these will guide you directly to RF-1159, for example “Other Financial products" (items number 3.1.13, 3.3.13 and 4.1.10). Some of the items in the dropdown menu have RF-1159 in parentheses behind the item name.
- Alternatively, you can select RF-1159 by the tab “attachments” after you've logged in to the tax return.
When you've opened RF-1159 you do this:
- You enter what products you've traded by using the dropdown menu.
- Enter capital, gains/loss and/or return/interest. You only have to complete one line per product.
- When all the items are completed, you'll get an overview of everything you've entered. If everything is ok, you click the button “controlled”.
- The information you've entered in the form aggregates and transfers automatically to the right item in the tax return
Guidance to completing the form
Forms and guidelines below is available in norwegian only:
- RF-1072 Guidelines for completing RF-1159 Gain, loss, dividend and capital value of shares and other financial products (PDF)
- RF-1072 Guidelines for completing RF-1159 Gain, loss, dividend and capital value of shares and other financial products (Word)
- RF-1159 Gain, loss, dividend and capital value of shares and other financial products (PDF)
- RF-1159 Gain, loss, dividend and capital value of shares and other financial products (Word)
Paper forms and guidance for previous years
For changes in tax returns previous to 2018, use RF-1059 Shares and units in funds etc. below. RF-1059 was replaced with RF-1159 from the income year 2018.
You can use the older forms as a guide if you need to change something in previously submitted tax returns.
You can still change and re-submit your tax return for wage earners and pensioners and the tax return for sole proprietorships with forms attached for 2017 and 2018 if you discover errors, or if you've received new or delayed information.