Item 3.1.10

3.1.10 Taxable gains on the sale of shares, securities funds and bonds

Applies to the income year 2019

Under this item, you must enter calculated gains from the sale of shares, securities funds and bonds that have not been pre-filled in the tax return. Norwegian banks and financial institutions report your foreign shares so that the gain on the sale is pre-filled in the tax return.

Does this item concern me?

The item concerns everyone who has:

  • gains on shares/equity certificates from Norwegian and foreign companies
  • gains on shares in Norwegian and foreign securities funds
  • gains on bonds

If the gains have already been pre-filled in the tax return, you do not need to do anything.

How do I enter this in my tax return?

Gains on the sale of shares and the share component of securities funds (RF-1159)

If you have gains from selling shares and/or securities funds that are not pre-filled in your tax return, you should complete form RF-1159. Select “add item” in the tax return and choose item 3.1.10. This item leads you to the form RF-1159. Please note that if you have gains from selling combination funds (shares and bonds/certificates/treasury bills), you have to divide the gain into a share component and an interest component. The reason for the division is that there are different tax rates for share income and interest income, respectively. 

Gain on sales of bonds (pre-filled)

Under this item, you’ll also find gains from selling bonds that are reported from banks, etc. You must check that the amounts are correct.

Gain on securities funds’ interest component, bonds/certificates (RF-1159)

If you have gains from selling bonds, certificates and/or money market funds that are not pre-filled in your tax return, you should complete form RF-1159. Select “add item” in the tax return and choose item 3.1.10. This item leads you to the form RF-1159. Please note that if you have gains from selling combination funds (shares and bonds/certificates/treasury bills), you have to divide the gain into a share component and an interest component. The reason for the division is that there are different tax rates for share income and interest income. On 31 March, you can log in to your tax return for 2019 to see the share and interest income, respectively. 

Documentation requirements

You do not need to send us any documentation concerning this, but you must be able to present it upon request.