Shareholder register

All private limited companies must submit a shareholder register statement (RF-1086) to the Norwegian Tax Administration’s Shareholder Register. You must submit this statement electronically via Altinn.

The shareholder register statement must include information which is of importance to the taxation of the shareholders. It forms the basis for the "Shares and equity certificate", which must be sent to shareholders for use in their tax return.

Shareholder register statements can be submitted after any changes which take place, but it must be submitted by no later than 31 January in the year after the income year. It is the most recently submitted statement which will apply. Newly established companies must submit a shareholder register statement even if the company is not registered in the Register of Business Enterprises by the end of the year.

Guide til levering av aksjonærregisteroppgaven (in Norwegian only)


Companies which are wound up during the year must also submit a shareholder register statement. The statement must be sent to the Shareholder Register even if there have been no changes during the year.

An enforcement fine can be imposed in the event of the late or non-submission of mandatory information to the Norwegian Tax Administration or if the information that is provided contains obvious errors. Make a note of the deadlines and make sure you submit on time. For more information, see Section 14-1 of the Tax Administration Act.

Enforcement fine

Skatteforvaltningsloven om tvangsmulkt (in Norwegian only)

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