What is RF-1167 (Aksjonærregisteroppgaven — Shareholder Register Report)?
Annual mandatory report for all Norwegian AS companies detailing all shareholders, share transactions, dividends paid, and skjermingsfradrag (risk-free return deduction). Filed annually by 31 January via Altinn. Feeds Skatteetaten's Aksjonærregisteret (shareholder register).
Current Rate (Inntektsår 2025)
N/A — compliance filing
Example
Nordvik AS has 3 shareholders. By 31 January 2026, the company files RF-1167 for 2025 via Altinn, reporting each shareholder's opening and closing share count, any purchases/sales during the year, dividends paid, and the calculated skjermingsfradrag for each shareholder.
How RF-1167 (Aksjonærregisteroppgaven — Shareholder Register Report) works in Norway
RF-1167 (Aksjonærregisteroppgaven) is the annual shareholder register report that every Norwegian AS must file. It feeds the central Aksjonærregisteret (shareholder register) maintained by Skatteetaten, which in turn pre-populates shareholders' personal tax returns (skattemeldingen) with their dividend income and capital gains data.
**What does RF-1167 report?**
For each shareholder, the report must include: - Shareholder identity (name, national ID/organisasjonsnummer) - Number of shares at start and end of year - All share transactions during the year (purchases, sales, transfers, gifts) with dates and prices - Dividends paid during the year - Skjermingsgrunnlag — the cost basis for calculating the risk-free return deduction (skjermingsfradrag) under the Aksjonærmodellen - Calculated skjermingsfradrag for the year
The company must also report its own tax value per share (skattemessig formuesverdi), which is used for wealth tax calculations.
**When and how to file**
RF-1167 is due by 31 January of the year after the income year — so the 2025 report is due 31 January 2026. Filing is via Altinn.no. Most accounting software (Visma, Tripletex, PowerOffice Go) generates RF-1167 automatically from the shareholder register maintained in the system.
**Penalties for late/incorrect filing**
Failure to file RF-1167 on time can result in a coercive fine (tvangsmulkt) of NOK 250 per day (max NOK 25,000). Incorrect information can lead to incorrect tax assessments for shareholders — since Skatteetaten pre-fills personal returns from the Aksjonærregisteret, errors in RF-1167 directly affect how shareholders are taxed.
**Maintaining the aksjebok (shareholder register)**
In addition to the annual RF-1167 filing, all AS companies must maintain an ongoing aksjebok (shareholder register) that records all shareholders and share transactions. The aksjebok must be kept at the company's registered address or with a nominated register keeper. A new digital system allows aksjebok maintenance directly in Altinn.
Related terms
Norwegian private limited company. The most common business structure for active trading. Minimum share capital NOK 30,000. Registered with Brønnøysundregistrene (BRREG). Shareholders have limited liability — personal assets are protected.
Norwegian system for taxing dividends and capital gains for personal shareholders of AS companies. Dividends and gains above a risk-free return (skjermingsfradrag) are grossed up by 1.72 and taxed at 22%, producing an effective rate of 37.84%. Dividends below the risk-free threshold are tax-free.
Norway's national tax authority. Manages all Norwegian taxes including personal income tax, corporate tax, MVA (VAT), wealth tax, and inheritance tax. Digital services via skatteetaten.no. Business filings use Altinn.no portal.
Dividend paid from a Norwegian AS. When paid to a personal shareholder: taxed at effective 37.84% rate (dividend × 1.72 × 22%) above the skjermingsfradrag. When paid between Norwegian/EEA AS companies: 97% exempt under Fritaksmetoden. Dividends can only be paid from distributable equity.
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