The shareholder register statement – deadline, content and errors
Every Norwegian limited company has to report its shares, shareholders and relevant transactions to the shareholder register each year, due 31 January in the year after the income year. From June 2026 the statement has to be filed through an end-user system – it can no longer be filed manually or on paper. The duty to provide the information sits with the general manager, or the chair where there is no general manager.
Who has to file?
Every Norwegian AS and ASA has as a general rule to report each year. Skatteetaten also lists savings banks with equity certificates. Companies are exempt where Euronext VPS handles the reporting, and housing companies organised as limited companies do not file RF-1086. A NUF does not automatically file RF-1086 merely because the business is registered or taxable in Norway – see A foreign company setting up in Norway
The deadline is 31 January
The statement for the 2026 income year is normally due by 31 January 2027. That is one of the earliest deadlines of the year, and it comes before both the tax return and the annual accounts.
What has to be reported?
Share capital and share premium, share classes and the number of shares, shareholders' holdings, dividends, purchases and sales, inheritance and gifts, share issues and capital changes, mergers and demergers, liquidation, own shares, and certain shareholder loans and repayments. Several of these have their own articles: dividends, share issues, mergers and demergers and shareholder loans. What the company resolved during the year should be findable here.
The share register and the statement are not the same
The share register is the company's continuous record of ownership, which has to be kept up to date at all times. The statement is the annual tax reporting to Skatteetaten. A company can have an up-to-date share register and still have filed an incorrect statement, and the other way round.
From the statement to the shareholder's tax return
The information from the statement is used to produce the share statement and to pre-fill the relevant share information in shareholders' tax returns. An error in the company's statement therefore propagates into the owners' personal tax – including the tax base and the shielding, see The shielding deduction The shareholder still has their own responsibility for their own return being correct.
New from June 2026
The statement can no longer be filed manually in the old Altinn solution or on paper. Both the statement and amendments for earlier years go through an end-user system. For companies that have completed the form themselves in Altinn for years, that is the practical change requiring action – not the deadline.
How to correct earlier years
Errors have to be corrected for the income year they relate to, not in the current statement. After historical corrections, the following years and the affected shareholders' tax returns should be checked. An incorrect tax base in 2019 may have followed the shares through every year since.
What if the statement is not accepted?
Skatteetaten then lacks the basis for producing the share statement and the pre-filling in the ordinary way. A missing statement does not necessarily mean a lawful shielding deduction disappears, but the automatic calculation can fall away. The shareholder then has to document the positions themselves.
Late filing
Skatteetaten can impose an enforcement fine after a notice and a new deadline. For the shareholder register statement the rate is NOK 672.50 per day, up to a maximum of NOK 13,450. Note that the maximum differs from the one for the tax return and the VAT return, where the cap is NOK 67,250 – see Enforcement fines from Skatteetaten
Winding up and responsibility
A liquidation has to be reported in the statement, but the ordinary deadline is still 31 January in the year after the income year. Under the Tax Administration Act the duty to provide the information sits with the general manager, or the chair of the board where the company has no general manager. It can be outsourced to an accountant, but the responsibility follows the role. The whole annual cycle is in The annual cycle for a Norwegian AS We can handle the statement, dividends, capital changes, shareholder loans and historical corrections.
Read more
This is general guidance, not advice on your specific case. Deadlines, rates and amounts change – always check the current rules, or get in touch with us.
More on year-end close and reporting
- What has to be done in the year-end close for a company and a sole trader?
- Statutory audit – when can an AS opt out of an auditor?
- The tax return for businesses – how does it differ from a personal one?
- Depreciation – which groups and rates apply?
- Inventory at the year-end close – how is it counted and valued?
- Why is the result not the same as the money in the account?
- How long do accounting records have to be kept?
- The annual cycle for a Norwegian AS – which deadlines apply through the year?
Is it urgent?
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