Item 4.1.8

4.1.8 Capital value of shares (RF-1088) and other securities not registered with the Norwegian Central Securities Depository (VPS)

Applies to the income year 2017

This item shows the capital value of shares and other securities not registered with VPS.

Does this item concern me?

The item concerns everyone who has:

How do I enter this in my tax return?

This item will normally be pre-filled with the tax value of shares from Norwegian limited liability companies not listed on Oslo Stock Exchange, for which you have received form RF-1088 The Shareholder's tax report

The value of shares in Norwegian unlisted companies must be set to the value of the shares' part of the company's capital value as of 1 January 2017.

If the company was formed in 2017, the shares should be valued at the sum of the nominal value of the shares and any share premium.

This item shows your part of the company’s fiscal value. If the fiscal value is missing, you must enter it yourself.

If the amount is incorrect or it says "ukjent" (unknown) in RF-1088, you must enter the correct value under item 4.1.8 in your tax return. If it says “ukjent” (unknown) in form RF-1088 and you do not know the capital value, you should contact the company concerned in order to obtain this value.

Listed shares must be entered under item 4.1.7.

The company will provide you with the tax value. The value of shares in Norwegian unlisted companies must be set to the value of the shares' share of the company's capital value as of 1 January 2017.

If the company was formed in 2017, the shares should be valued at the sum of the nominal value of the shares and any share premium.

For Norwegian bonds not registered with VPS, you must enter the unit value as of 1 January 2018. If the unit value is unknown, use the presumed sales value. State the name of the issuer, the number of bonds and the face value of the bond.

In the case of Norwegian options, you must enter the presumed sales value as of 1 January 2018.

  • Share component: Shows the value of shares and shares in unit trusts in your share savings account.
  • Cash component: Shows cash balance on your share savings account.

Documentation requirements

You do not need to send us any documentation concerning this, but you must be able to present it upon request.

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