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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

RF-1088 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.

Shares and units in funds etc.

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.

About shares and securities

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.

Taxation of units in mutual funds

All funds are considered to be mutual funds.

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.

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.

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.

Finansielle produkter

Her får du vite hvordan du fyller ut skattemeldingen dersom du eier, har eid eller handlet finansielle produkter som obligasjoner, opsjoner, aksjer og andre verdipapirer.

Refund of withholding tax on dividends

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

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).

About The Norwegian Tax Administration

Career in The Norwegian Tax Administration

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