Item 3.1.13

3.1.13 Gain from other financial products

Applies to the income year 2018

This item may be pre-completed for the following financial instruments traded through Oslo Stock Exchange/Norwegian Central Securities Depository (VPS) or other financial institutions subject to a reporting obligation: 

ETN (Exchange Traded Notes)
Warrants
Subscription rights
Currency gains from currency loans

You must also use this item to report financial products not included in your tax return. When you choose Add under item 3.1.13, form RF-1159 will be opened. In RF-1159, there's a dropdown menu where you choose which financial product to report. If the financial product is not on the list, you choose the one at the bottom of the list: other securities/financial products.

Does this item concern me?

The item concerns everyone who has:

  • gains on ETNs, warrants, subscription rights and/or foreign currency loans traded through Oslo Stock Exchange/Norwegian Central Securities Depository (VPS) or other financial institutions subject to a reporting obligation.
  • gains on ETNs, warrants, subscription rights and/or foreign currency loans traded outside Oslo Stock Exchange/Norwegian Central Securities Depository (VPS) (either in Norway or abroad) or through other financial institutions subject to a reporting obligation.
  • financial products that are not included in the tax return.

How do I enter this in my tax return?

This item may be pre-completed and is based on what has been reported by VPS/the bank(s), so you should check that everything is correct. The amounts you should crosscheck against will be shown in the annual statement you receive from VPS or the bank(s) in January.

If the amount shown is wrong or missing, you must change it in the tax return. You should also contact the financial institution(s) that you traded through to ensure that the annual statement is correct.

You must also use this item to report financial products not included in the tax return. When you choose Add under item 3.1.13, form RF-1159 will be opened. In RF-1159, there’s a dropdown menu where you choose which financial product to report. If the financial product is not on the list, choose the one at the bottom of the list: other securities/financial products.

If the item is not pre-completed, incomplete or contains the wrong amount, you must enter the product name (and any other relevant information) and the profit. If the item concerns currency loans, you must also enter the name of the bank.

You must also state the reason why you are altering the item.

From 31 March you can log in to see your tax return for 2019.

Open the tax return for 2018

Documentation requirements

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