Acquisitions made at market price follow the ordinary rules for share purchases. Other rules apply for employment-related options.

Where can I find out if I have acquired employment-related shares?

Check whether the enterprise has introduced such a scheme for its employees. See the company's articles of association or board meeting minutes regarding share issues to employees. You can also check in the company's register of shareholders to see whether you are listed as a shareholder. Check whether you have a transfer agreement, share certificate or shareholder agreement.

If the company is registered with the Norwegian Central Securities Depository (VPS), the shares will be registered there.

How is the input value determined?

The input value is set as the sale value at the time of acquisition, i.e. the amount you paid for the shares plus any taxed benefit, in addition to any amount you may have received as a reduction in the taxable benefit, with an upper limit of NOK 7,500.

There is no reduction in the taxable benefit from 2022

Up to and including the 2021 income year, there were rules on the reduction in the taxable benefit when employees bought shares at a reduced price. These rules were abolished from 2022 onwards. If such an acquisition was part of a general scheme available to everyone in the company, the benefit was defined as the difference between the presumed sales value, reduced by 25 percent, and what you paid for the share. The reduction in the taxable benefit could not exceed NOK 7,500 per income year. The tax-free benefit also applied to shares acquired through employment-related options or subscription rights.