What is the Shareholder Register Statement (RF-1086 form)?
The Shareholder Register Statement (RF-1086 Form) is a record of all the active and former owners of a company’s shares. The shareholder register includes details of shareholders, such as their name, ID number, address, how many shares they own, what class, the price paid for the shares, when they became a shareholder and when they ceased to be a shareholder.
Who should deliver it?
All Norwegian private and public limited liability companies and savings banks with equity certificates must submit an annual shareholder register statement.
The shareholder register statement must be submitted in Altinn before the 31st of January each year for the previous year. Deadline for the submission for 2020 is 31st of January 2021.
What are the consequences if it is not approved?
If the shareholder register statement is not approved, the Tax Administration lacks the basis for issuing the Shareholder’s tax report (RF-1088).
This means that taxable amounts are not pre-completed in the shareholders’ tax return. These shareholders cannot make use of the tax return submission exemption, and therefore must submit the report Shares and units in funds (RF-1159) in addition to the tax return.
What are the consequences if it is delivered after the deadline or the information is incorrect?
The Norwegian Tax Administration will charge a continuous coercive fine NOK 1 172 per date from the 01st of February 2021 until the correct shareholder register statement is submitted. The fine can run to an upper limit of 50 days, which means you can risk being charged NOK 58 600 if the reporting obligation is not fulfilled.
We can help!
Please send the information below to firstname.lastname@example.org or fill in the contact form below so we can help you to submit the shareholder register statement!
- The name and organization number of the company
- Your email address and your telephone number
- Total share capital for the company and nominal value per share
- Total property value of the company
- Has there been issued any loan from the company to the shareholders or has there been paid out any ordinary dividend to the shareholders in 2020?
- Have any new shares been issued through foundation, new share issue, transformation or in any other way?
- Have any shares been deleted, for example by liquidation, a taxable merger/demerger, etc.?
- Have there been any reductions for increase in share capital or nominal value?