Item 3.3.10

3.3.10 Losses on the sale of shares etc. (RF-1059) and bonds

Applies to the income year 2017

Under this item, enter calculated losses on the sale of shares and/or mutual funds which are not pre-completed under item 3.3.8 or 3.3.9 of your tax return.

Does this item concern me?

The item concerns everyone who has sold:

  • shares/primary capital certificates in Norwegian and foreign companies during the year at a loss which gives entitlement to a deduction,
  • units in Norwegian and foreign mutual funds at a loss,
  • bonds which gives entitlement to a deduction at a loss.

If the losses have already been completed in your tax return, you do not need to do anything.

How do I enter this in my tax return?

Shares

Sales of shares, mutual funds, etc. which you have declared in form RF-1059 Aksjer og fondsandeler (Shares and units in funds etc. – in Norwegian only) will be automatically transferred from item 902 in the form to your tax return.

Mutual funds

For the share component in mutual funds, you must state the loss in form RF-1059 Aksjer og fondsandeler (Shares and units in funds etc. – in Norwegian only). This will be automatically transferred to your tax return. You must enter any losses on the interest component in mutual funds which have not been pre-completed under item 3.3.9 of your tax return.

Bonds

You do not need to submit form RF-1059 for losses on sales of bonds. You must enter the loss directly under item 3.3.10 of your tax return.

Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

In the case of losses on the sale of bonds and other securities which are not shown in RF1059 Shares and units in funds etc., you must be able to present documentation and a calculation of the loss upon request.

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