From and including 2024 (the 2023 income year), everyone must use the new Shareholder's tax report. Log in to skatteetaten.no/shareholder's taxreport to get to the right solution.
In this form you can only correct input values or remuneration from realisations for the acquisitions and realisations made in 2022 (item 306). The submission deadline is the same as for the tax return, i.e. 30 April in most cases. If you have no changes to make to the report, you should not submit it.
To the inboxAbout this form
The submission deadline is the same as the tax return submission deadline, which in most cases is 30 April. If you have a deferred deadline for your tax return submission, the deferred deadline also applies for submission of the Shareholder's tax report.
You only need to submit the report if you have amended it.
If you discover that you have submitted incorrect information and need to re-submit it, in "Archive" you can select "Create new copy" and re-submit it; the last submission will apply.
Personal taxpayers (including self-employed persons) need only submit the report if they make amendments to it. Amendments may only be made for shares purchased or sold in the income year.
Corporate shareholders do not need to submit the report.
In order to complete this form for other people, you will need the Altinn role Accounts employee. Signing requires the role of Limited signing right.
You can check which roles you have for an actor on the page entitled Forms and services you have rights to in your Profil. If you do not have these roles, you must get someone who has the roles to delegate them to you.
From and including 2024 (the 2023 income year), everyone must use the new Shareholder's tax report. Log in to skatteetaten.no/shareholder's tax report to get to the right solution.
Why are you receiving the report?
The report is intended to help you arrive at the correct taxable amount, and help you receive the deductions you are entitled to on your share income.
Personal shareholders must pay tax on share dividends and gains from the sale of shares above a deductible tax-free return.
What should you do?
You must check the report before completing your tax return.
It is especially important to check:
- Received dividends (item 205)
- Input value/Remuneration from realisation (item 306)
The values agree
The taxable amounts are pre-completed in the tax return.
The values do not agree
In that case, you must correct the incorrect or missing figures and enter the correct taxable amounts in the tax return.
You must accordingly submit both the tax return and this report. You can get help calculating correct taxable amounts by making these corrections in Altinn.
Updated report
If you amend the report, this may require changes to be made to the amounts in your tax return. If you make changes you will receive an updated report.
Acquisitions/realisations that are not in the report
If, at the end of the income yaar, you own shares that are not included in the report, you must state this.
If you have sold or otherwise realised shares during the income year and these shares are not in the report, you must state this in your tax return.
Shares you have in a share savings account (ASK) will not be included in this report, but will be in the tax return. Dividends issued before the shares were transferred to the share savings account will still be included in the shareholder's report.
For more about the form, see the guidelines at www.skatteetaten.no
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