Employee shares

You must pay tax on the benefit of having purchased shares at a reduced price. The taxable benefit is defined as the difference between any amount you’ve paid (cost price) and the sales value at the time of acquisition.

Acquisitions made at market price follow the ordinary rules for share purchases. Other rules apply for employment-related options.

Where can I find out if I have acquired employment-related shares?

Check whether the enterprise has introduced such a scheme for its employees. See the company's articles of association or board meeting minutes regarding share issues to employees. You can also check in the company's register of shareholders to see whether you are listed as a shareholder. Check whether you have a transfer agreement, share certificate or shareholder agreement.

If the company is registered with the Norwegian Central Securities Depository (VPS), the shares will be registered there.