Deduction business income

Here you can specify income from the income statement that are to be reversed and other items. Recorded income from shares, units and other securities are reversed to specified fields, whereas taxable amounts for these items - where applicable - are re-entered in separate fields.

The individual available fields vary by company type. Only the fields that have numbers will be displayed. Data is transferred from other menus where data has been registered.

Click Show all to see all fields, including fields with a 0 value.

Field explanations

The following items are filled in on the basis of balances on relevant accounts:

Reversal of dividends recognized as income: .
Group contribution recognized in profit or loss: .
Negative tax expense: .
Interest income on refunded tax: .
Share of profit from investment in subsidiaries, associates and joint ventures: .
Accounting gain on the sale of shares and other financial instruments: .
Regnskapsmessig gevinst ved realisasjon av aksjer og andre finansielle instrumenter: .
Accounting gain on the sale of shares and other financial instruments: .
Accounting loss upon realization of shares in foreign companies with participant determination: .
Accounting gain on realization of share in Norwegian company with participant determination: .
Accounting gain on realization of share in Norwegian company with participant determination: .
Issuance and establishment costs (individual taxpayers only): .
Return on life insurance recognized in the income statement (sole proprietorships only)ersonforetak): .
Interest income recorded in the income statement for ENK (sole proprietorships only): .
Own sick pay recognized as income in the income statement (sole proprietorships only): .

The following items are filled in on the basis of registrations of shares in joint ventures with participant determination (not relevant for sole proprietorships, where such income is entered directly in the tax return):

Share of deductible losses in Norwegian companies with participant determination: .
Share of deductible losses in foreign companies with participant determination: .
Deductible loss upon realization of shares in Norwegian companies with participant determination: .
Deductible loss upon realization of shares in foreign companies with participant determination: .

The following items are filled in on the basis of registrations under financial instruments and/or 3% income recognition (not relevant for sole proprietorships, where such income is entered directly in the tax return):

Deductible loss on sale of shares and other financial instruments: .

The following records require manual registration:

Deductible loss on withdrawals from Norwegian tax territory: .
Income deduction for translation difference from accounting currency to Norwegian kroner: .
Other income deductions: .

The following records are filled in on the basis of registrations in relevant functions:

Tax recovery of R&D deductions: .

The calculated entries can be overridden.

Total deduction business income is transferred to the calculation on the left hand side. Approve the values by clicking on the status symbol in the column Done.

Last modified March 25, 2025