Aksjonærregisteroppgaven RF-1086 (Shareholder Register Report)
Annual report of all share ownership and transactions for Norwegian AS companies. Reports each shareholder's holdings, all share transactions during the year, dividends paid, and the skjermingsfradrag (risk-free return deduction) data. Feeds Skatteetaten's central Aksjonærregisteret and pre-populates shareholders' personal tax returns.
Who this applies to
- All Norwegian AS and ASA companies with shareholders
- Companies where shares were transferred, issued, or redeemed during the year
- Companies that paid dividends during the year
What to file
Form RF-1086 (Aksjonærregisteroppgaven) via Altinn: each shareholder's identity, number of shares at 1 January and 31 December, all share transactions (date, type, shares, consideration), dividends paid per shareholder, skjermingsgrunnlag per share (cost basis for risk-free return calculation), and the company's tax value per share (skattemessig formuesverdi per aksje).
How to file
Electronically via Altinn.no. Most accounting and corporate administration software generates RF-1086 automatically from the shareholder register (aksjebok). The Altinn form is linked directly to the Aksjonærregisteret.
Payment due
N/A — this is an information/compliance return. No tax payment is due with this form. Dividends reported here affect the individual shareholders' tax assessments.
Penalties for missing this deadline
Late or incorrect RF-1086 results in incorrect data in Aksjonærregisteret, which directly affects shareholders' pre-filled tax returns. If shareholders are under-taxed due to an error, Skatteetaten can reopen assessments. Coercive fines (tvangsmulkt) of NOK 250/day may be imposed for persistent non-compliance.
Filing checklist
- Confirm each shareholder's identity (fødselsnummer for individuals, organisasjonsnummer for companies)
- Record all share transactions: new subscriptions, sales, gifts, inheritance, capital increases/reductions
- For each transaction: date, transaction type, number of shares, consideration paid/received
- Calculate dividends paid per shareholder during the year — cross-reference with board resolutions and payment records
- Calculate the skjermingsgrunnlag (cost basis) per share for the end of year — needed for shareholders to calculate their skjermingsfradrag
- Calculate the skattemessig formuesverdi (tax value) per share for wealth tax purposes — based on 75% of equity per share per the balance sheet
- Submit via Altinn by 31 January
Documents you'll need
- Aksjebok (shareholder register) — updated to 31 December
- Board resolutions approving dividend distributions
- Share purchase and sale agreements for any transactions during the year
- Audited or approved annual accounts (balance sheet for tax value per share calculation)
Common mistakes to avoid
- Filing RF-1086 late (31 January deadline) and leaving shareholders with incorrect pre-filled personal tax returns
- Omitting share transactions — even small transfers between family members or as part of employee incentive schemes must be reported
- Calculating skjermingsgrunnlag incorrectly — unused skjermingsfradrag from prior years accumulates and must be carried forward
- Not updating the aksjebok during the year and trying to reconstruct transactions at year end — keep real-time records
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