Formuesobjekter

Formuesobjekter is a Norwegian term used to describe items that have monetary value and contribute to an individual’s or an organization’s formue (wealth). The concept is used across accounting, taxation, inheritance, and property law to identify what constitutes wealth and what can be owned, transferred, or valued.

Formuesobjekter can be broadly categorized into real assets and movable assets, with additional emphasis on financial and intangible assets. Real assets (fast eiendom) include land and buildings. Movable assets (løsøre) cover items such as vehicles, machinery, furniture, jewelry, and art. Financial assets consist of bank deposits, stocks, bonds, and other investments. Intangible assets include patents, copyrights, trademarks, software, and goodwill. In practice, all these categories may contribute to the overall net wealth of a person or entity.

Valuation and legal status are central to formuesobjekter. For accounting and tax purposes, assets are valued at market value or an appropriate accounting measure. Ownership rights determine who may use, sell, or encumber an asset, while transfers of ownership, inheritance, and marital property regimes influence how formuesobjekter are distributed or reorganized. Legal instruments such as mortgages or liens can attach to formuesobjekter, affecting their transferability.

In the Norwegian context, formue and its objects are relevant for wealth taxation, estate planning, and regulatory reporting. The concept provides a framework for identifying and classifying items that contribute to wealth, facilitating valuation, transfer, and compliance across various legal and economic processes.