Holding company
Three filings a year. The rest of the year is quiet.
No employees, no VAT, a handful of vouchers a year. A holding company still has exactly the same duties as any other Norwegian limited company: bookkeeping, the shareholder register report, the tax return and the annual accounts. Macct handles the whole run — and you only pay for the months you choose to extend.
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Once
Opening balance
Pull the balance from the Brønnøysund Register Centre, or enter it yourself. The opening entry is posted, and the financial year is ready to use.
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31 January
Shareholder register report (RF-1086)
Shareholders, share capital and the changes during the year. The report goes straight to the Tax Administration's shareholder register — not as a file you have to upload somewhere else.
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31 May
Tax return with business specification
The exemption method is the real work in a holding company: dividends and gains on shares are as a rule tax free, but three per cent of the dividend must be taken to income. Macct proposes the entry with the figure from the general ledger — you confirm it yourself, because only you know whether the group exception applies.
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30 June and 31 July
The annual accounts
Year-end closing calculates the tax, allocates the result and locks the year. The annual accounts with notes are filled in and delivered to Altinn, where someone with signing authority signs using ID-porten.
You buy the months you use, one at a time. If all you need is the shareholder register report in January, that costs NOK 250 excl. VAT — and then you are done.
No lock-in, no annual contract, and the subscription does not renew itself. The deadlines are spread across the year: January for the shareholder register report, May for the tax return, June and July for the annual accounts.