The Shareholder's tax report
All shareholders will receive the “Shareholder's tax report” at the same time as the tax report. This report presents a summary of your shares in Norwegian private limited companies. The shareholder's tax report also includes foreign companies registered on Oslo Stock Exchange and equity certificates in Norwegian savings banks
This form is part of the tax return. You log in and complete it electronically.
If you are an employee or pensioner not submitting the tax return electronically but 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.
This form is part of the tax return. This means that you log in and complete it electronically.
You can use this form if you're a wage earner or a pensioner, and if you want to submit your tax return on paper rather than electronically. But remember, if you submit it on paper, you will not receive your tax assessment notice until August at the earliest.
The Shareholder’s tax report is intended to help you determine the correct taxable amounts, and to help you claim the deductions you are entitled to on your share income.
- You must check the report before completing your tax return.
- You need only submit the report if you have amended it.
- If you have any shares or holdings which are not listed in the Shareholder's tax report, you must complete and submit the form RF-1159. This applies to both Norwegian and foreign shares. You will find form RF-1159 as an attachment to the tax retur.
- Changes to the report could mean that you must amend your tax return.
We recommend that you check the following information in the report:
Sales and other realisations
If the Tax Administration has complete information concerning the realisation of shares and dividends, these amounts will be pre-completed in the tax return.
In Altinn, you will find a correctable version of the Shareholder’s tax report (RF-1088K). In this report, you can alter the input value for shares purchased during the income year, as well as the consideration received for shares realised during the income year. After a couple of days, you will be able to access a new recalculated Shareholder’s tax report in Altinn (RF-1088R). In the recalculated report, you will find the new calculated gains/losses, i.e. the amount you should transfer to the tax return.
If you wish to make any changes or additions linked to dividends, you should make the changes directly under item 3.1.5 of the tax return. You cannot make any changes in the Shareholder's tax report.
The tax value is the tax-related value of the shares you own at the end of the year. Tax values of shares are pre-completed in the tax return under three separate items:
- Item 4.1.7 Tax value of listed Norwegian shares (in VPS)
- Item 4.1.8 Tax value of Norwegian shares which are not listed
- Item 4.6.2 Tax value of foreign shares
If you wish to make any changes or additions linked to tax values, you make the changes directly in the tax return. You do not need to make any changes in the statement of shares and equity certificates.
The input value of a share is what you paid for the share, including costs. If the information concerning input value in the statement of shares and equity certificates is incorrect or incomplete, you must amend and submit the statement.
Shares not included in the Shareholder's tax report
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. Check the annual statement from your account operator.