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.
The Norwegian Tax Administration on requirements regarding the Shareholder register statement (in Norwegian only)
The Norwegian Tax Administration – Examples showing how to complete the Shareholder register statement
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.
If you submit after the deadline, if you fail to submit, or if you submit with obvious errors, you may be imposed with enforcement fines of NOK 1,234 per day. The fine cannot exceed NOK 62,150. Be aware of the deadlines, and submit in time.
The Norwegian Tax Administration on Enforcement fine
Tax Administration Act on enforcement fines (in Norwegian only)