Establishment in Norway

Permanent Establishment in Norway
Foreign companies wishing to carry out commercial activites in Norway whether it is individual assignments or on a permanent basis, must have a Norwegian organisation number. Such an organisation number can be obtained by establishing a branch of the foreign company in Norway (NO: the company form is called NUF) or a separate Norwegian company (a Ltd-company)

 

NUF (Branch)

Many foreign companies normally open a branch in Norway, a so-called NUF, just because they tend to work on projects in Norway with a limited time frame. The branch is subordinate to the foreign company, and the foreign company is responsible for the Norwegian Branch. Norwegian rules apply to the branch.
The branch in Norway must have a designated contact person. No residence in Norway is necessary for that appointed person, but he/she must have a Norwegian personal number or a d-number.

See further about d-number

The company form NUF is easy to establish and easy to close down, should it be necessary. There are no equity requirements for the establishment of a NUF.
 
If you intend to use foreign employees to carry out assignments here, they must be registered in Norway. If they receive their salary settlement in their home country, they are obliged to pay withholding taxes to Norway for the time worked in Norway.

See further Payroll and HR services

If the employees pay social taxes in their home country, and their company - under which they work - pays employment taxes in the home country, it can be applied for exemption to pay these contributions to Norway.

See further Pay as you earn and A1

Branches of foreign companies are obliged to keep accounts and to subit their annual accounts to the Register of Company Accounts if the branch is liable to pay tax to Norway. On the contrary, if the branch is not liable to pay tax to Norway (as they do not have a fixed establishment in Norway), it is possible to apply for exemption from the obligation to submit annual account to the Register of Company Accounts.

If the turnover of a NUF exceeds more than 5 million, it is also subject to the audit obligation.
Within certain industries in Nowray, it is necessary to hold a permit in order t be able to run your own business.

See further HSE-cards for Construction Workers and Cleaning Industries
 


A Limited Company (Ltd)


When you start a private limited company, you must choose a name, found the company and obtain share capital. The company must then be registered.

The conditions for starting a private limited company, is as follows:
  • It can be founded by one or more poeple. Both natural and legal persons (such as privatre limited companies) can be founders.
  • You must be aged 18 or over in order to be a founder or perform another role in a private limited company.
  • The company must have a Norwegian business address 


We can help you with starting a NUF or a Private Limited company. Contact us below. 

Contact us - we can help

Our team has experience with companies in different branches - worldwide. We speak multiple languages and are passionate about helping customers within the area of taxes, accountancy and advisory when settling and doing business in Norway.
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