3.1.7 Tax liable share of dividends, share component of securities funds (RF-1159) and dividend on shares in NOKUS companies (RF-1246)
Applies to the income year 2019
Under this item, you must enter dividends from Norwegian and foreign shares or securities funds that are not already pre-completed in the tax return.
Norwegian banks and financial institutions will report your taxable dividends on foreign shares. This will be pre-filled in the tax return.
Does this item concern me?
The item concerns everyone who has:
- dividends from Norwegian and foreign shares
- dividends from Norwegian and foreign securities funds
- dividends from shares in NOKUS companies
How do I enter this in my tax return?
Dividends from Norwegian and foreign shares and securities funds
If you've received dividend on shares and/or securities funds that is not pre-completed in your tax return, you must complete the form RF-1159.
Select “add item” in the tax return and choose item 3.1.7. This item leads you to the form RF-1159. Please note that if you have distribution from combination funds (shares and bonds/certificates/treasury bills), you have to separate the distribution into share dividend and interest. The interest must be entered under item 3.1.2. The reason for the separation is that there are different rates for share income and interest income, respectively.
You do not need to send us any documentation concerning this, but you must be able to present it upon request.