Company formation in Norway

Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —Nordic-facing technology/services with genuine Norwegian customers, operations or strategic rationale.
• —Operating subsidiaries able to satisfy board/general-manager residence and D-number requirements.
• —Foreign companies considering AS versus NUF after liability, tax and substance review.

• —Aksjeselskap (AS), a private limited company with minimum share capital of NOK 30,000.
• —Allmennaksjeselskap (ASA), a public limited company with minimum share capital of NOK 1,000,000.
• —Ansvarlig selskap (ANS) and selskap med delt ansvar (DA), partnership forms with personal/allocated liability.
• —Samvirkeforetak (SA), a cooperative enterprise.
• —A Norwegian-registered foreign business (NUF) and sole proprietorship for suitable foreign/personal activity.

• —A Norwegian business address, memorandum/articles, board, share capital and beneficial owners.
• —An AS requires NOK 30,000 capital confirmed by a bank, auditor, lawyer or authorised accountant under the permitted route.
• —At least half of board members and the general manager must reside in Norway/EEA or the specifically accepted UK, Northern Ireland or Switzerland areas, unless exempted.
• —Foreign persons registered in roles generally need a Norwegian national identity number or D-number and suitable identification evidence.
• —Altinn digital filing/signing depends on Norwegian electronic identification/authorisation; a paper or professional route may be needed.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Memorandum/articles, business address, board/GM, share subscription, capital and signing powers.
• —Capital confirmation and, for contributions in kind, the required valuation/auditor documentation.
• —A D-number application, originally certified passport copy and foreign-address/role details.
• —EEA/accepted-area residence evidence or an exemption application, plus authorised-filer documents.

1. 01Conduct an individual review of AS/NUF, D-numbers, management residence, Altinn access, address, capital and activity.
2. 02Agree the memorandum/articles, board/GM, signing, capital verifier, beneficial owners and filing authorisation.
3. 03Obtain D-numbers/capital confirmation and file through Altinn/digital provider or the prescribed paper channel.
4. 04After the organisation number, register beneficial owners and set up tax/VAT/payroll, accounting and separate bank onboarding.

• —A Norwegian AS files corporate income tax; the current rate, petroleum/sector rules and incentives are checked for the relevant facts.
• —VAT, payroll/employer contributions and dividend withholding depend on activities, employees and distributions.
• —NUF versus AS tax residence/PE and cross-border related-party dealings require separate analysis.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —Capital confirmation is separate from operating-account acceptance; some foreign-bank confirmation routes affect the filing channel.
• —Non-resident KYB discloses D-number holders, board residence, Norwegian nexus, UBOs and source of funds.

• —Annual accounts are filed with the Register of Company Accounts, with an audit where applicable.
• —Corporate tax, VAT/payroll filings, the shareholder-register statement and accounting records.
• —Beneficial-owner and Brønnøysund updates following changes to address, board, shares, capital or control.

• —D-number and Altinn access are prerequisites/workflow dependencies, not instant digital identifiers promised at order.
• —Management-residence exemptions and bank acceptance are discretionary and independent.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Individual coordination of D-number/ID certification, management residence/exemption, the capital verifier, Altinn/Brønnøysund and accountant hand-off.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.