4.1.3 Cash (net amount, including cash in business)
Applies to the income year 2017
Under this item, you must enter the total amount you have in cash, postal orders, foreign currency, traveller's cheques, cash cheques, etc. as of 31 December which exceeds NOK 3,000.
Does this item concern me?
The item concerns everyone who has cash, postal orders, foreign currency, traveller's cheque, cash cheques, etc. in excess of the tax-free amount of NOK 3,000 as of 31 December.
Spouses and children
Spouses and children who are assessed jointly have a joint tax-free allowance of NOK 3,000. This applies even if the income is assessed separately. Spouses can split the amount freely between themselves. If spouses are assessed individually, they will each have their own tax-free allowance of NOK 3,000.
How do I enter this in my tax return?
Under the item, you must enter the amount which exceeds NOK 3,000.
In the case of foreign currency, etc., the amount must be entered in Norwegian kroner. Use Norges Bank's bid rate as of 1 January 2018.
You do not need to send us any documentation concerning this, but you must be able to present it upon request.