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Shares and securities

All shareholders receive the "Shareholder’s tax report" (RF-1088) at the same time as the tax report.

Forms

The Shareholder's tax report

RF-1088 - Shareholder’s tax report presents a summary of your shares in Norwegian and foreign companies registered on the Oslo Stock Exchange.
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, please enter this in form RF-1159

About shares and securities

Utenlandske aksjer og andre finansprodukter

Fra og med inntektsåret 2019 vil Norske banker og andre finansinstitusjoner ha mulighet til å rapportere flere av dine finansielle produkter til skatteetaten
Taxation of units in mutual funds

All funds are considered to be mutual funds.
Skatteregler for deg som investerer i aksjer og andre verdipapirer gjennom kapitalforsikring (fondskonto)

Fra og med 2019 gjelder nye skatteregler for investering i aksjer og andre verdipapirer gjennom kapitalforsikring (fondskonto)
Share savings account (ASK)

As a personal taxpayer, you can set up a share savings account (ASK) for investing in stock-exchange-listed shares and mutual fund holdings.
Digital currency

If you've bought, sold, mined or had assets invested in digital currency such as bitcoin, you must declare this in your tax return. You can read more about how you should assess the value here.
Tax rules for gains/losses from realisations and share dividends

Dividends and capital gains over and above a risk-free return are taxable. Capital losses are deductible. Find your deductible risk-free return.
Tax deductions in connection with investments in start-up businesses - the tax incentive scheme

From 1 July 2017, personal taxpayers can claim a deduction from their general income of up to NOK 500,000 per year for share contributions in start-up companies.
The shareholder model

The shareholder model is a Norwegian tax-law method for taxing share income accruing to personal shareholders (natural persons).
Lån til personlig aksjonær

Lån (kreditt og/eller sikkerhetsstillelse) fra aksjeselskap mv. til personlig aksjonær og deres nærstående skal skattlegges som utbytte for mottakeren etter aksjonærmodellen.
How to determine the input value of your shares

Shareholders in private and public limited liability companies must state the input value of their shares so that the Tax Administration can determine the basis for the deductible risk-free return.
Refunds of withholding tax on share dividends

As a foreign shareholder, you have limited tax liability to Norway for share dividends you receive from Norwegian companies.
Search in the RISK register

You need to submit the report RF-1059 Shares and Mutual fund units etc. if you have shares or units not recorded in the Shareholder’s tax report. The service is in Norwegian.

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