The Shareholder's tax report
All shareholders receive the Shareholder's tax report from the Tax Administration. It provides an overview of your shares in private limited companies. The Shareholder's tax report also includes foreign companies registered on the Oslo Stock Exchange and equity certificates in savings banks.
New rules from the 2024 income year
As of the 2024 income year, you'll find all your share information in the new Shareholder's tax report.
The Shareholder's tax report is intended to help you find the correct taxable amounts and help you claim the deductions you're entitled to from your share income.
Remember
- You must check the Shareholder’s tax report before completing your tax return.
- You must only submit the Shareholder's tax report if you make changes to it.
- If you own shares or holdings that are not listed in the Shareholder's tax report, you must declare this in your tax return under the topic Finance. This applies to both Norwegian and foreign shares.
- Remember that making changes to the Shareholder's tax report could mean that you have to make changes to the tax return.
If you own shares in a company established in the income year, if you’ve bought your own shares or if you’ve had capital changes in the income year, the taxable value will normally be unknown and not pre-filled in the tax return. You can contact the company yourself to obtain this information and enter it in the tax return.
The limited liability company provides the taxable value
The limited liability company will provide the Tax Administration with information on taxable value when they submit their tax return. You'll be notified that there are updated taxable values in your Shareholder's tax report. You can receive this information before or after the deadline for submitting the tax return.
To check that the information is correct, you must check the information in the Shareholder's tax report against your tax return. If you find errors, you must correct them and submit a new tax return.
New information on gains, loss, or dividend
If there is new information about taxable dividends and gains or losses, you'll also receive a notification of updated taxable amounts that were either unknown or not listed in the pre-filled tax return.
To check that the information is correct, you must compare the information in the Shareholder's tax report against the submitted tax return. If you find errors, you must correct them and resubmit the tax return.
We also recommend that you check the following:
Sales and other divestments
If the Tax Administration has complete information concerning the divestment of shares and dividends, the information will be pre-filled in the tax return.
If the gain or loss is incorrect or missing, you must change and submit the Shareholder's tax report. You must enter the correct gain or loss in your tax return.
In the Shareholder's tax report, you can change the opening value of shares acquired during the income year and the consideration for divested shares in the income year. You'll receive a new Shareholder's tax report shortly. In the new report, you'll find the recalculated gain or loss. These amounts must be transferred to your tax return.
If you want to make changes to the Shareholder's tax report for 2022 or previous years, you must do so in a correctable version (form RF-1088) of the Shareholder's tax report.
Dividend
If you have changes or additions related to dividends, you must make these changes directly in your tax return. You cannot make changes to the Shareholder's tax report.
Taxable value
The taxable value is the tax-related capital value of the shares you own at the end of the year. The taxable value of shares is usually pre-filled in your tax return.
If you have changes or additions related to the taxable value, you must make these changes directly in the tax return. You cannot make any changes in the Shareholder's tax report. The same applies if the share wealth is not pre-filled in the tax return.
If you have taxable value in non-listed companies, you can read more.
Opening value
The opening value of the share is what you initially paid for the share, including costs. If the information about the opening value in the Shareholder's tax report is incorrect or incomplete, you must change and submit the report.
Foreign shares not included in the Shareholder's tax report
The Shareholder's tax report only contains information about foreign shares that are registered on the Oslo Stock Exchange. All Norwegian banks and financial institutions through which you’ve made trades must report your holdings in other foreign shares, including wealth, gains or losses, and dividends, to the Tax Administration. This means that you’ll receive these holdings pre-filled in your tax return. Check the annual statement from your bank. Check the annual statement from your bank.
Share information that is not included in the tax return
Wealth, dividends, and gains or losses
If you have shares that are not listed in the Shareholder's tax report or have been reported by a Norwegian financial institution, you must provide information about such shares in the tax return under the topic Finance. This applies to both Norwegian and foreign shares.
Help with completion
You'll receive guidance on how to complete the report when you're logged in to the Shareholder's tax report.
Help with completion – if you've received the Shareholder's tax report on paper
- The Shareholders tax report 2024 (PDF)
- The Shareholders tax report 2024 (Word)
- Examples - The Shareholders tax report – how to calculate 2024