January 06, 2025
All limited liability companies in Norway are obligated to submit the Aksjonærregisteroppgaven, including those dissolved during the tax year. An exception is made for housing cooperatives (boligaksjeselskap), which are not required to file this report.
The deadline for submitting the Aksjonærregisteroppgaven is January 31 of the year following the tax year. Companies can submit the report multiple times, with the last submitted version being the valid one. Failure to submit the report on time results in a daily penalty (tvangsmulkt) until the document is provided.
The Aksjonærregisteroppgaven consists of:
These forms are available in the Altinn system, where they can be completed and submitted electronically.
Accurate and timely submission of the Aksjonærregisteroppgaven is vital for ensuring proper taxation of shareholders. If the report is not approved, Skatteetaten will be unable to send shareholders the "Aksjeoppgaven" (RF-1088). This means shareholders will need to independently calculate and report all taxable amounts in their tax returns.
Timely and accurate submission of the report not only assists shareholders in fulfilling their tax obligations but also protects companies from potential financial penalties. Therefore, it is essential for all limited liability companies and their shareholders in Norway to understand their responsibilities related to the Aksjonærregisteroppgaven.
Get Expert Help from Novum!
Accurately completing the Aksjonærregisteroppgaven is key to avoiding penalties and ensuring proper taxation. If you need assistance in preparing the documents or have questions about your company's tax obligations, contact us today!
📧 Email: office@novum.no
📞 Phone: +47 466 34 871
Trust the experts at Novum – Taking care of your business in Norway
Author: Anna Korpalska
Sources: Skatteetaten, Altinn
Illustration created by AI using OpenAI ChatGPT, based on the description provided by the article's author.
Who Is Required to Submit the Aksjonærregisteroppgaven?
All limited liability companies in Norway are obligated to submit the Aksjonærregisteroppgaven, including those dissolved during the tax year. An exception is made for housing cooperatives (boligaksjeselskap), which are not required to file this report.
Deadlines for Submitting the Aksjonærregisteroppgaven
The deadline for submitting the Aksjonærregisteroppgaven is January 31 of the year following the tax year. Companies can submit the report multiple times, with the last submitted version being the valid one. Failure to submit the report on time results in a daily penalty (tvangsmulkt) until the document is provided.
- The penalty amounts to half of the court fee (rettsgebyr) per day of delay (up to a maximum of 20 days).
- For 2025, the proposed court fee is NOK 1,314, meaning the maximum penalty would be NOK 13,140.
Structure of the Aksjonærregisteroppgaven
The Aksjonærregisteroppgaven consists of:
- The main form (RF-1086) containing general company information.
- Attachments (RF-1086U) for each shareholder, detailing their shareholdings.
These forms are available in the Altinn system, where they can be completed and submitted electronically.
Importance of Accurate Reporting
Accurate and timely submission of the Aksjonærregisteroppgaven is vital for ensuring proper taxation of shareholders. If the report is not approved, Skatteetaten will be unable to send shareholders the "Aksjeoppgaven" (RF-1088). This means shareholders will need to independently calculate and report all taxable amounts in their tax returns.
Summary
Timely and accurate submission of the report not only assists shareholders in fulfilling their tax obligations but also protects companies from potential financial penalties. Therefore, it is essential for all limited liability companies and their shareholders in Norway to understand their responsibilities related to the Aksjonærregisteroppgaven.
Get Expert Help from Novum!
Accurately completing the Aksjonærregisteroppgaven is key to avoiding penalties and ensuring proper taxation. If you need assistance in preparing the documents or have questions about your company's tax obligations, contact us today!
📧 Email: office@novum.no
📞 Phone: +47 466 34 871
Trust the experts at Novum – Taking care of your business in Norway
Author: Anna Korpalska
Sources: Skatteetaten, Altinn
Illustration created by AI using OpenAI ChatGPT, based on the description provided by the article's author.
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