Different types of branch
Norwegian branch of a foreign company (NUF)
When a branch is opened in Norway, the foreign enterprise is responsible for the business of the Norwegian branch. If the branch has no permanent place of business, the operation may be registered via a VAT representative. A 'place of business' is where the foreign enterprise with operations in Norway has its office, sales outlet, production facility, etc.
There is no capital requirement for the establishment of a Norwegian branch.
The foreign enterprise can start up a subsidiary. The guidelines relating to the legal structure of the organisation that is established will then apply.
Many of the requirements and procedures for opening a secondary establishment are the same as for starting up a business.
Be aware that there are different rules for obtaining residence permits in Norway, depending in where the applicant comes from. Where people from outside Norway are to be employed, they will generally have to apply for residence permits as employees. EEA nationals do not however need residence or employment permits. If they are staying for more than three months, they have to register with the police, who will issue a registration certificate.
Separate transitional rules apply to nationals of Bulgaria and Romania.
Foreigners without a Norwegian social security number who are to be employed in or responsible for the Norwegian branch must apply for a D-number.
When a foreign company operates in Norway, it is obliged to register in the Register of Business Enterprises.
Registering a branch of a foreign company
To register the business in the Register of Business Enterprises, you use the coordinated registration.
Essential documentation to be attached:
- Incorporation documents and statutes, with details of the company name, legal structure and business address of the foreign parent. The company name must include the designation according to the law of its home country, e.g. AB, Ltd, Inc, etc.
- Proof of registration and registration number from a foreign register of companies.
- Record from the competent body within the company to show the decision to set up operations in Norway.
- Norwegian representative: Declaration that the person concerned has assumed the responsibility together with the entity for ensuring that VAT is charged and paid.
The statutes should normally be written in Norwegian. The branch must generally comply with the same rules as any Norwegian business enterprise.
- Coordinated registration
Foreign enterprises that run or participate in operations in Norway or on the Norwegian continental shelf, and which are liable for tax in Norway, must submit both their branch accounts and the accounts of the foreign entity to the Register of Company Accounts.
The branch will normally be liable for taxes and duties in Norway and must also comply with the reporting rules that apply in Norway.
You can find further information on the following web sites: