Foreign shares and other financial products
Norwegian banks and other financial institutions report a number of your financial products to the Tax Administration. These are pre-filled in your tax return. Foreign shares and securities in foreign banks and financial institutions are not pre-filled. You must add them to the tax return yourself.
Check to see if your financial products are pre-filled in your tax return. If not, you must add them yourself.
In the 2023 income year, the following financial products will be reported to the Tax Administration:
Foreign shares
Assets, dividend and gains/losses on foreign shares that Norwegian banks and other financial institutions store in an own depot for you as a client, will be reported.
Bonds
Euronext VPS (the Norwegian Central Securities Depository) reports all bonds that are sold on Oslo Stock Exchange (that are registered in VPS). Norwegian banks and other financial institutions may report assets, interest and gains/losses on bonds that are not reported by VPS or traded on the Oslo Stock Exchange (for example, foreign bonds that are stored in depots on behalf of clients).
ETNs (Exchange Traded Notes)
VPS reports all ETNs that are traded on Oslo Stock Exchange. Norwegian banks and other financial institutions may report capital and gains/losses on ETNs that are not reported by VPS or sold on the Oslo Stock Exchange.
Warrants
VPS reports all warrants that are sold on Oslo Stock Exchange. Norwegian banks and other financial institutions may report capital and gains/losses on warrants that are not reported by VPS or sold on the Oslo Stock Exchange.
Subscription rights
VPS reports all subscription rights that are sold on Oslo Stock Exchange and/or are registered in VPS. Norwegian banks and other financial institutions may report assets and gains/losses on subscription rights that are not reported by VPS or sold on the Oslo Stock Exchange.
Norwegian banks and financial institutions may also report interest upon acquisition, income from underwriting commitments, management costs and commission payments.
The scheme will gradually be expanded with the possibility to report more financial products.
ETFs (exchange-traded funds)
ETFs are considered to be securities funds. If your EFTs are not pre-filled in your tax return, you must enter information about them in the card for securities funds.
As a general rule, foreign EFTs will not be pre-filled in the tax return.
Crypto-based EFTs must be included in the card for other financial products.