3.1.8 Taxable gains on the sale of shares, etc. (RF-1088)
Applies to the income year 2017
This item should be pre-completed with the net gain from shares from Norwegian limited liability companies and foreign companies listed on Oslo Stock Exchange, for which you have received form "RF-1088 Shares and equity certificates" (in Norwegian only). The same applies to equity certificates. See below concerning the correction of errors and omissions.
Does this item concern me?
The item concerns everyone who has sold shares during the income year with a taxable gain.
How do I enter this in my tax return?
The tax return will only be pre-completed for realisations where the Tax Administration has all the information necessary to calculate the gain/loss.
If the Tax Administration does not have all the necessary information, for example because we do not know the sales fee, the gain/loss for this realisation will not be calculated in the tax return.
In form RF-1088 Shares and equity certificates (in Norwegian only), you will find a footnote under item 110/120 which states that we are missing information needed to calculate the gain/loss for one or more realisations.
You must then go to Table 3b in form RF-1088 to find these realisations. You must correct the missing figures and enter the gain/loss for these realisations directly in your tax return.
The information is wrong
If the amount in RF-1088 is incorrect or it says "ukjent" (unknown), you must correct the figures that are incorrect or missing, and declare the correct taxable gain in item 3.1.8 of the tax return.
If you change the amount in item 3.1.8 of the tax return, you must submit the tax return. You must then go to Table 3b in form RF-1088 to find the details for all the realisations.
You do not need to send us any documentation concerning this, but you must be able to present it upon request.