The Shareholder Register and the shareholder return

Aksjonærregisteret (the Shareholder Register) is a public register administered by Skatteetaten, the Norwegian Tax Administration, containing detailed information about the owners of Norwegian limited companies and of foreign companies listed on the Oslo Stock Exchange. The register contains information about shareholders and their shareholdings, as well as records of dividend payments and capital increases. The purpose of the Shareholder Register is to give Skatteetaten the information it needs in order to calculate and pre-complete shareholders' tax returns correctly. It also ensures that ownership information is publicly available, which contributes to transparency and trust in the financial landscape.

What is the aksjonærregisteroppgave (shareholder return)?

The aksjonærregisteroppgave, the shareholder return, is a central tool in this process. It is an annual report that every limited company must submit, in which it states detailed information about its shareholders and their shareholdings as at 31 December of the preceding year. This return is decisive for Skatteetaten's work in establishing shareholders' wealth and calculating their tax. The deadline for submitting the shareholder return is 31 January of the year following the income year, and it is filed digitally via Altinn, the Norwegian public sector reporting portal.

Important points about the Shareholder Register and the shareholder return

• Public access: The Shareholder Register is publicly available, which means that anyone can request information about ownership in Norwegian limited companies.
• Data content: When you order an extract from the Shareholder Register you receive information such as the name and organisation number of the company, the name and identification number of the shareholders, their postcode and place, as well as details of the share class and the number of shares they own at the end of the income year.
• Annual reporting: The shareholder return is reported only once a year, and reflects the ownership as at 31 December.
• How to complete the shareholder return: Detailed instructions for completing the shareholder return can be found on Skatteetaten's website and should be followed carefully to ensure correct and complete reporting.