January 11, 2022
Every year, Norwegian limited liability companies - aksjeselskap, are required to submit a Report to the register of shareholders - aksjonærregisteroppgaven. Failure to do so, may lead to the Norwegian tax office, Skatteetaten, imposing an additional tax on each shareholder.
Who, where, when?
All Norwegian companies - aksjeselskap are required to submit this report.
The official form of the shareholders' report is called RF-1086. The report contains all information about shares in the company. The report is sent to the Norwegian tax office (Skatteetaten), which uses the information as the basis for the individual shareholders' tax return. As a result, shareholders' tax returns are kept up to date.
Aksjonærregisteroppgave - the report to the Register of Shareholders must be submitted by January 31, 2022 in the Altinn system. The report covers the previous year.
Penalties from the Norwegian tax office
The office charges fines for errors or missing information and for delays in sending the report. For 2021, the daily penalty is NOK 1,199. In the case of this report, the penalty is calculated up to 50 days after the date of its submission. Thus, it can be said that for missing report, the fine will be NOK 59,950.
The importance of correct information
Thanks to the report, the tax office calculates the tax for each shareholder individually. The shareholders will then receive a separate report: "oppgave over aksjer og andeler", also called RF-1088F, in which they can check and correct the information themselves.
The report should include the following information:
- Contact person
- Company data
- Share capital and nominal value of shares
- The total value of the company's assets
- Dividends (ordinary or in the form of a loan, payout amount)
- Share issue (initial issue, issue of new shares, conversion, etc.)
- Changes in the share capital, etc.
If you are the owner or a shareholder of a Norwegian company (AS) and you do not deal with corporate reporting, make sure that your authorized accounting office has control over the records.
If you plan on establishing a company in Norway, ask our expert about the details. Write to Anna Korpalska -anna.korpalska@novum.no
Who, where, when?
All Norwegian companies - aksjeselskap are required to submit this report.
The official form of the shareholders' report is called RF-1086. The report contains all information about shares in the company. The report is sent to the Norwegian tax office (Skatteetaten), which uses the information as the basis for the individual shareholders' tax return. As a result, shareholders' tax returns are kept up to date.
Aksjonærregisteroppgave - the report to the Register of Shareholders must be submitted by January 31, 2022 in the Altinn system. The report covers the previous year.
Penalties from the Norwegian tax office
The office charges fines for errors or missing information and for delays in sending the report. For 2021, the daily penalty is NOK 1,199. In the case of this report, the penalty is calculated up to 50 days after the date of its submission. Thus, it can be said that for missing report, the fine will be NOK 59,950.
The importance of correct information
Thanks to the report, the tax office calculates the tax for each shareholder individually. The shareholders will then receive a separate report: "oppgave over aksjer og andeler", also called RF-1088F, in which they can check and correct the information themselves.
The report should include the following information:
- Contact person
- Company data
- Share capital and nominal value of shares
- The total value of the company's assets
- Dividends (ordinary or in the form of a loan, payout amount)
- Share issue (initial issue, issue of new shares, conversion, etc.)
- Changes in the share capital, etc.
If you are the owner or a shareholder of a Norwegian company (AS) and you do not deal with corporate reporting, make sure that your authorized accounting office has control over the records.
If you plan on establishing a company in Norway, ask our expert about the details. Write to Anna Korpalska -
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