The shareholder register statement, or the “RF-1086 form” as it is also referred to as, collects all information about the shares in a limited company. It is important that the information in the shareholder register statement is accurate. Incorrect information can lead to the Tax Administration imposing additional tax on the shareholder. Find alt the information you need about the shareholder register statement here.
What is the shareholder register statement?
The shareholder register statement, or the “RF-1086 form” as it is also referred to as, collects all the information about the shares in a limited company. The form is an accurate detail of every movement of the stocks and is sent to the Norwegian Tax Administration, so that they can form a solid basis for the tax return. This benefits the shareholders of the company, as it will update their own pre-filled, individual tax return.
Also read: Do the right things when doing business in Norway
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Who should deliver it?
The form must be submitted by all Norwegian public- and public limited companies, as well as by savings banks registered in Norway.
When and where should it be delivered?
The shareholder register statement must be submitted in “Altinn” – the website for a digital government dialogue, by the 31st of January 2023 for the year 2022. If the statement is not submitted by the deadline, a continuous coercive fine will be issued until the form is submitted. A fine will also be issued from the same date if the form is not filled in correctly or with missing information.
For 2022, the fee is NOK 1 223 per day, and for the shareholder register statement the fine can run to an upper limit of 50 days. In other words, you can risk being fined NOK 61 150 if you do not fulfill the reporting obligation.
Also read: Should your business register for VAT in Norway?
Why should I deliver?
The shareholder register statement forms the basis for the Tax Administration's assessment of the taxable amount for each individual shareholder. Following delivery from the company, shareholders will receive “The Shareholder’s tax report", or an RF-1088F, where they can verify the information themselves.
It is therefore important that the information in the shareholder register statement is correct, as incorrect content can lead to the Tax Administration imposing additional tax on the shareholder.
What information do I need?
When you submit the assignment, you must, among other things, account for the following:
- Who is the contact person?
- Company information
- Share capital for the company and nominal value per share
- Total property value
- Dividend
- Has there been a shareholder load or ordinary dividend, and how much has been distributed?
- Issue
- Have any new shares been issued through foundation, new share issue, transformation or in any other way?
- Deletion of shares
- Have any shares been deleted, for example by liquidation, a taxable merger/demerger, etc.?
- Change in share capital
- Have there been any reductions or increases in share capital or of nominal value?
