# Aksjonærregisteroppgaven RF-1086 (Shareholder Register Report)

Country: Norway
When: 31 January of the year following the income year. For the 2025 income year, the deadline is 31 January 2026.
Tax year: 2025

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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/aksjonærregisteret/aksjonaerregisteroppgaven/