Form RF-1005
Notification of withholding tax on share dividends
Private limited companies, public limited companies and similar that deduct withholding tax on share dividends, dividend compensation and interest on equity certificates, must report this to the Tax Administration.
Important information
The notification of withholding tax must be submitted no later than 7 days after the deduction has been made.
For enterprises with shares registered in Euronext VPS (the Norwegian Central Securities Depository), the deadline is no later than 1 month after the deduction has been made.
Payment deadline
The deadline to pay the withholding tax to the Tax Administration is the same day as the deadline to submit the notification of withholding tax on share dividends. The tax that the company declares in the notification constitutes assessed tax.
You must use a KID number when you pay
- You can generate a KID number yourself. Select "Tax on dividend, foreign shareholders" as the tax type.
- View the Tax Administration’s account number and payment information.
If you find an error
If the company has reported or deducted the wrong withholding tax, the company must submit a correction no later than 3 months after the deadline, and by 31 December of the income year at the latest. The shareholders the correction applies to must be identified.
- Log inn - correct the deduction and submit a correction. Tick the box for correction of an earlier submitted report (“endring av tidligere innsendt rapport”) when you submit.
What to do if you submit on paper
It’s possible to report withholding tax on share dividends on paper if you cannot use Altinn. This is not as simple as reporting online and takes more time.
Use the form to report withholding tax on share dividends
Send the notification to:
Skatteetaten
Postboks 9200 - Grønland
0134 OSLO
If the company has made errors in the previous reporting or deduction of withholding tax, you can also correct this by submitting a correction on paper. The shareholders the correction applies to must be identified.
Use the form to report changes
Send the corrected notification to:
Skatteetaten
Postboks 9200 - Grønland
0134 OSLO
You can find a guide on how to complete the form on the last page of the form.
About potential liability
The company can be held liable for payments that are not made according to the reporting. Read more about liability for tax on dividend to foreign shareholder in section 16-21 of the Tax Payment Act (in Norwegian only).