4.4.4 Ships, fishing and whaling/sealing vessels etc.
Applies to the income year 2017
Under this item, you must enter the capital value of ships and fishing and hunting vessels that are used as part of commercial activity.
Does this item concern me?
This item concerns anyone who owns ships or fishing or hunting vessels for use as part of commercial activity.
Rates and key figures
Tax liable tax value is 90% of the value. The Norwegian Tax Administration includes the 10% discount automatically in your final tax return.
How do I enter this in my tax return?
Under item 4.4.4, you should enter the total that is calculated in accordance with Section 2-1-4 of the Regulations on the valuation of capital, income and deduction items for use in tax assessments for the 2016 income year. (The valuation rules, in Norwegian only)
You do not need to send us any documentation concerning this, but you must be able to present it upon request.