Item 3.3.7

3.3.7 Other deductions: Losses on sales of shares in Norwegian-controlled companies

Applies to the income year 2020

Losses on the sale of shares in Norwegian-controlled foreign companies, etc. in low tax countries should be entered under this item. This item is also used for other deductions not covered anywhere else.

Does this item concern me?

This applies to everyone who has sold shares in NOKUS companies and has a calculated loss under item 840 of form RF-1246 Deltakeren sitt skjema over formue og inntekt i NOKUS (in Norwegian only).

How do I enter this in my tax return?

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Documentation requirements

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