How does the shareholder register work?

The shareholder register contains information on who owns the shares in all Norwegian stock companies. All Norwegian stock companies are obliged to have an updated share register, and it is this information that forms the basis for the shareholder register. The stock companies enter the information through the Shareholder Register form.
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What is the shareholder register?
The shareholder register contains information about the stock companies, and what they themselves have reported by 31 December of the previous year. This also includes information on, among other things, dividend payments and capital increases in the companies.

The register provides Skatteetaten (tax agency) with a basis for sending out shares and equity certificates to shareholders, and in that sense is also important for the company's investors. This helps them submit the correct tax return. The information in the shareholder register is used to calculate, among other things, dividend tax, tax on gains from the sale of shares and wealth tax.

What information does one find when searching for a company in the shareholder register?

Overview of shareholders:

• Direct owners: Overview of the top 100 largest owners
• Direct + indirect owners: Overview of the top 100 largest shareholders, adjusted for indirect ownership through complicated ownership structures.

Overview of the company's ownership

• Direct ownership. Which subsidiaries the company has and how much it owns in each company
• Direct + indirect ownership company: Which subsidiaries the company has, adjusted for indirect ownership through complicated ownership structures.

When must the shareholder register be updated?
The shareholder register can be updated continuously throughout the year. Most businesses update the register at the end of the year by the deadline of 31 of January, as it is this that is published by the Tax Authority.

What is the shareholder register task?
The shareholder register form (RF-1086) contains information on all shareholders (owners), and events relating to the shares in the company for the current year. Examples of events are foundation, payment of dividends, capital increase and share issue. All Norwegian joint-stock and public stock companies must submit the statement via Altinn to Skatteetatens (the Norwegian Tax Agency's) shareholder register every year. The deadline for submission is 31 ofJanuary. Companies that have been discontinued the previous year must also submit the assignment.

As a user of Adminflow, you can easily send your shareholder register to Altinn with a few clicks - directly from Adminflow. If Adminflow is used actively throughout the year, you will always have an up-to-date shareholder register and submission of the AR statement is done in a few clicks.

Feel free to get in touch if you have any questions about the shareholder register or the shareholder register task.