Company formationEuropeA Norwegian aksjeselskap (AS) is a private limited company registered in the Register of Business Enterprises. As of November 2026, it needs at least NOK 30,000 of share capital paid in before registration and pays 22% tax on its profits; any managing director and at least half of the board must live in the EEA, UK or Switzerland.
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One or more natural or legal persons found an AS by signing a memorandum of incorporation that includes the articles of association. The NOK 30,000 of share capital is paid in full before the company is notified for registration, and the payment is confirmed by a financial institution, a lawyer, an authorised accountant or an auditor.
Registration goes through the Coordinated Register Notification in Altinn, which reaches the Register of Business Enterprises at Brønnøysund. Brønnøysundregistrene says cases processed automatically are usually completed within one hour and cases that need manual processing usually within three weeks. Where a board member or other role holder has no Norwegian identity number or D-number, the company uses the paper form with a D-number application and sends it by post; Brønnøysundregistrene notes that postal submissions may take significantly longer.
The board needs at least one member, and the general meeting decides whether to elect deputies; a managing director is optional. The managing director and at least half of the board must live in an EEA state, the United Kingdom or Switzerland, and the company needs a Norwegian physical business address.
Within 14 days of registration the AS registers its beneficial owners, or that it has none. It registers for VAT once its VAT-able sales pass NOK 50,000 in a 12-month period, files the a-melding every month when it pays salaries, submits the tax return by 31 May and the annual accounts by 31 July.
A foreign company can instead register a Norwegian-registered foreign business (NUF), a branch that is registered on paper. A NUF need not have a general manager, and one with a duty to keep accounts files its own accounts together with a copy of the parent's.
Redomiciled coordinates registration, the business address, bookkeeping, annual accounts, and tax, VAT and payroll reporting with Norwegian providers; the legal and tax advice comes from Norwegian advisers.
You have Norwegian customers, staff or contracts and want a local company registered at Brønnøysund.
Under the tax exemption method an AS is not taxed on share gains and only 3% of dividends received is taxable; it applies to qualifying shares only.
Managers who live in the EEA, the UK or Switzerland meet the residence rule without an exception from the ministry.
A NUF lets a foreign company register its Norwegian activity as a branch before deciding on a subsidiary.
Redomiciled coordinates the formation; licensed local agents file it. We start from where the company will trade and bank, and once it exists we introduce it to banking partners whose criteria fit. Formation and account opening are separate steps, each subject to its own checks.
The entity we recommend, with what banks will ask of the company, set against where it trades and banks.
We prepare the documents with you and coordinate the filing with our local partners.
We present the new company to banking partners whose criteria fit it.
Reminders for renewals, annual filings and the information banks request at periodic reviews.
Scope and fee are agreed with you up front, before any work begins.
Paid in full before registration and confirmed by a financial institution, a lawyer, an authorised accountant or an auditor.
The general meeting decides whether deputies are elected; board members must be of legal age.
The managing director and at least half of the board live in the EEA, the UK or Switzerland, unless the ministry makes an exception.
A physical address in Norway with street, house number, postcode and town; a post office box is not accepted.
Within 14 days of registration, including the statement that there are none.
Required as a rule. The general meeting can waive it while operating revenue is below NOK 7 million, the balance sheet total below NOK 27 million and staff no more than 10 full-time equivalents; the waiver applies once registered.
Once VAT-able sales exceed NOK 50,000 within a 12-month period.
Optional for an AS; where there is one, the residence rule applies to that person.
General information, not tax advice. Your position depends on your circumstances.
The annual accounts reach the Register of Company Accounts by 31 July; Brønnøysundregistrene does not extend the deadline. An audit is required as a rule; the general meeting can waive it while the company stays below NOK 7 million operating revenue and NOK 27 million balance sheet total with no more than 10 full-time equivalents.
Beneficial owners are registered within 14 days of registration and within 14 days of any change. The managing director and at least half of the board must keep living in the EEA, the UK or Switzerland unless the ministry has made an exception.
The company keeps a Norwegian physical business address, and the monthly a-melding continues for as long as it pays salaries.
Brønnøysundregistrene says cases processed automatically are usually completed within one hour, and registrations that need manual processing usually within three weeks. It also publishes which dates it is currently processing.
At least NOK 30,000, paid in full before registration. A Norwegian or EEA financial institution, a lawyer or an authorised accountant can confirm a cash payment, and an auditor can always confirm it.
Partly. At least half of the board members and the managing director must live in an EEA state, the United Kingdom or Switzerland. The ministry can make exceptions by individual decision.
As a rule, yes. The general meeting can waive the audit while operating revenue is below NOK 7 million, the balance sheet total below NOK 27 million and staff no more than 10 full-time equivalents, and the waiver applies once registered. Other rules, for example for some parent companies, can still require an audit.
The tax return for companies is due by 31 May each year and the annual accounts by 31 July. Payroll is reported monthly through the a-melding, by the 5th.
A Norwegian-registered foreign business, the form a foreign company uses for a branch in Norway. It is registered on paper, does not need a general manager, and one with a duty to keep accounts files them with a copy of the parent's.
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