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Can I simply change the company form?",{"type":17,"tag":30,"props":36,"children":37},{},[38,40,46],{"type":23,"value":39},"This is one of the most common questions we hear from owners of sole proprietorships in Norway. The answer is: ",{"type":17,"tag":41,"props":42,"children":43},"strong",{},[44],{"type":23,"value":45},"an ENK cannot technically be changed into an AS with the same organization number",{"type":23,"value":47},". You set up a new AS and then transfer the business, assets, contracts, and accounting to it.",{"type":17,"tag":30,"props":49,"children":50},{},[51,53,59,61,66],{"type":23,"value":52},"In this article, we explain when switching from ENK to AS makes sense, what the procedure looks like, what ",{"type":17,"tag":54,"props":55,"children":56},"em",{},[57],{"type":23,"value":58},"skattefri omdanning",{"type":23,"value":60}," is, and what costs and obligations you need to prepare for in ",{"type":17,"tag":41,"props":62,"children":63},{},[64],{"type":23,"value":65},"2026",{"type":23,"value":67},".",{"type":17,"tag":69,"props":70,"children":72},"h2",{"id":71},"enk-vs-as-the-most-important-differences-before-you-decide",[73],{"type":23,"value":74},"ENK vs AS - the most important differences before you decide",{"type":17,"tag":30,"props":76,"children":77},{},[78,83,85,90],{"type":17,"tag":54,"props":79,"children":80},{},[81],{"type":23,"value":82},"ENK",{"type":23,"value":84},", or ",{"type":17,"tag":54,"props":86,"children":87},{},[88],{"type":23,"value":89},"enkeltpersonforetak",{"type":23,"value":91}," (sole proprietorship), is directly linked to the owner. You run the business on your own account and at your own risk, and you are personally liable for the company’s obligations with your private assets.",{"type":17,"tag":30,"props":93,"children":94},{},[95,100,101,106],{"type":17,"tag":54,"props":96,"children":97},{},[98],{"type":23,"value":99},"AS",{"type":23,"value":84},{"type":17,"tag":54,"props":102,"children":103},{},[104],{"type":23,"value":105},"aksjeselskap",{"type":23,"value":107}," (limited liability company), is a separate legal entity. The company has its own organization number, its own assets, and its own obligations. In principle, the owner is liable only up to the contributed capital, although a bank or business partner may require a personal guarantee for a loan or a large contract.",{"type":17,"tag":30,"props":109,"children":110},{},[111,113,120],{"type":23,"value":112},"If you are still comparing business forms, our article ",{"type":17,"tag":114,"props":115,"children":117},"a",{"href":116},"/nowosci/as-czy-enk",[118],{"type":23,"value":119},"ENK or AS - which business form should you choose in Norway?",{"type":23,"value":121}," may also be helpful.",{"type":17,"tag":69,"props":123,"children":125},{"id":124},"when-does-switching-from-enk-to-as-pay-off",[126],{"type":23,"value":127},"When does switching from ENK to AS pay off?",{"type":17,"tag":30,"props":129,"children":130},{},[131],{"type":23,"value":132},"Switching to an AS pays off when the benefits of limited liability, a better ownership structure, and the ability to keep profits in the company outweigh the costs and additional administrative obligations.",{"type":17,"tag":134,"props":135,"children":136},"table",{},[137,161],{"type":17,"tag":138,"props":139,"children":140},"thead",{},[141],{"type":17,"tag":142,"props":143,"children":144},"tr",{},[145,151,156],{"type":17,"tag":146,"props":147,"children":148},"th",{},[149],{"type":23,"value":150},"Situation",{"type":17,"tag":146,"props":152,"children":153},{},[154],{"type":23,"value":155},"Does AS usually make sense?",{"type":17,"tag":146,"props":157,"children":158},{},[159],{"type":23,"value":160},"Why",{"type":17,"tag":162,"props":163,"children":164},"tbody",{},[165,184,201,224,241,259],{"type":17,"tag":142,"props":166,"children":167},{},[168,174,179],{"type":17,"tag":169,"props":170,"children":171},"td",{},[172],{"type":23,"value":173},"You have large contracts, loans, leasing, inventory, or a risk of claims",{"type":17,"tag":169,"props":175,"children":176},{},[177],{"type":23,"value":178},"Yes",{"type":17,"tag":169,"props":180,"children":181},{},[182],{"type":23,"value":183},"AS limits the risk to the owner’s private assets",{"type":17,"tag":142,"props":185,"children":186},{},[187,192,196],{"type":17,"tag":169,"props":188,"children":189},{},[190],{"type":23,"value":191},"You plan to bring in a partner, investor, or sell part of the business",{"type":17,"tag":169,"props":193,"children":194},{},[195],{"type":23,"value":178},{"type":17,"tag":169,"props":197,"children":198},{},[199],{"type":23,"value":200},"Shares in an AS are easy to divide and transfer",{"type":17,"tag":142,"props":202,"children":203},{},[204,209,214],{"type":17,"tag":169,"props":205,"children":206},{},[207],{"type":23,"value":208},"You do not need to withdraw all profits privately",{"type":17,"tag":169,"props":210,"children":211},{},[212],{"type":23,"value":213},"Often yes",{"type":17,"tag":169,"props":215,"children":216},{},[217,219],{"type":23,"value":218},"Profit left in the AS is taxed at the corporate tax rate of ",{"type":17,"tag":41,"props":220,"children":221},{},[222],{"type":23,"value":223},"22%",{"type":17,"tag":142,"props":225,"children":226},{},[227,232,236],{"type":17,"tag":169,"props":228,"children":229},{},[230],{"type":23,"value":231},"You want to be an employee in your own company",{"type":17,"tag":169,"props":233,"children":234},{},[235],{"type":23,"value":178},{"type":17,"tag":169,"props":237,"children":238},{},[239],{"type":23,"value":240},"In an AS you can take a salary and build employment rights",{"type":17,"tag":142,"props":242,"children":243},{},[244,249,254],{"type":17,"tag":169,"props":245,"children":246},{},[247],{"type":23,"value":248},"You have a small service business with no employees and no major risk",{"type":17,"tag":169,"props":250,"children":251},{},[252],{"type":23,"value":253},"ENK is often enough",{"type":17,"tag":169,"props":255,"children":256},{},[257],{"type":23,"value":258},"ENK has less administration and a lower entry threshold",{"type":17,"tag":142,"props":260,"children":261},{},[262,267,272],{"type":17,"tag":169,"props":263,"children":264},{},[265],{"type":23,"value":266},"You withdraw all profit for living expenses every month",{"type":17,"tag":169,"props":268,"children":269},{},[270],{"type":23,"value":271},"AS does not always give a tax advantage",{"type":17,"tag":169,"props":273,"children":274},{},[275],{"type":23,"value":276},"Salary requires employment, and dividends are taxed additionally",{"type":17,"tag":30,"props":278,"children":279},{},[280,282,286,288,292],{"type":23,"value":281},"From a tax perspective, AS is especially attractive when part of the profit stays in the company for growth. In ",{"type":17,"tag":41,"props":283,"children":284},{},[285],{"type":23,"value":65},{"type":23,"value":287},", corporate tax on AS profit is ",{"type":17,"tag":41,"props":289,"children":290},{},[291],{"type":23,"value":223},{"type":23,"value":293},". Only when you withdraw money privately as salary or dividends does additional taxation arise for the owner.",{"type":17,"tag":30,"props":295,"children":296},{},[297,299,303,305,310,312,317,319,324,326,331,333,338],{"type":23,"value":298},"In an ENK, profit is taxed to the owner as business income. In practice, this consists among other things of ",{"type":17,"tag":41,"props":300,"children":301},{},[302],{"type":23,"value":223},{"type":23,"value":304}," tax on ",{"type":17,"tag":54,"props":306,"children":307},{},[308],{"type":23,"value":309},"alminnelig inntekt",{"type":23,"value":311}," (ordinary taxable income), ",{"type":17,"tag":54,"props":313,"children":314},{},[315],{"type":23,"value":316},"trygdeavgift",{"type":23,"value":318}," (National Insurance contribution) on business income of ",{"type":17,"tag":41,"props":320,"children":321},{},[322],{"type":23,"value":323},"10.8%",{"type":23,"value":325},", and ",{"type":17,"tag":54,"props":327,"children":328},{},[329],{"type":23,"value":330},"trinnskatt",{"type":23,"value":332}," (progressive tax on higher incomes). As a rule of thumb, the effective taxation of an ENK usually falls in the range of about ",{"type":17,"tag":41,"props":334,"children":335},{},[336],{"type":23,"value":337},"33% - 50.6%",{"type":23,"value":339},", depending on income.",{"type":17,"tag":341,"props":342,"children":344},"hint",{"title":343},"Does AS always mean lower tax?",[345],{"type":17,"tag":30,"props":346,"children":347},{},[348,350,354,356,361,363,368],{"type":23,"value":349},"No. If you withdraw all profit from the AS privately, the total tax may be similar to or even higher than in an ENK. In ",{"type":17,"tag":41,"props":351,"children":352},{},[353],{"type":23,"value":65},{"type":23,"value":355},", dividends for an individual are effectively taxed at ",{"type":17,"tag":41,"props":357,"children":358},{},[359],{"type":23,"value":360},"37.84%",{"type":23,"value":362}," after corporate tax has been paid. If the entire profit is paid out as dividends, the total taxation at company and owner level is about ",{"type":17,"tag":41,"props":364,"children":365},{},[366],{"type":23,"value":367},"51.5%",{"type":23,"value":67},{"type":17,"tag":69,"props":370,"children":372},{"id":371},"how-do-you-formally-switch-from-enk-to-as",[373],{"type":23,"value":374},"How do you formally switch from ENK to AS?",{"type":17,"tag":30,"props":376,"children":377},{},[378,380,385],{"type":23,"value":379},"The most important rule: ",{"type":17,"tag":41,"props":381,"children":382},{},[383],{"type":23,"value":384},"you do not transfer the organization number from the ENK to the AS",{"type":23,"value":386},". You set up a new AS and then transfer the business. This means you need to sort out contracts, invoicing, bank accounts, VAT registration, and accounting.",{"type":17,"tag":30,"props":388,"children":389},{},[390],{"type":23,"value":391},"There are two main options:",{"type":17,"tag":134,"props":393,"children":394},{},[395,416],{"type":17,"tag":138,"props":396,"children":397},{},[398],{"type":17,"tag":142,"props":399,"children":400},{},[401,406,411],{"type":17,"tag":146,"props":402,"children":403},{},[404],{"type":23,"value":405},"Option",{"type":17,"tag":146,"props":407,"children":408},{},[409],{"type":23,"value":410},"What it involves",{"type":17,"tag":146,"props":412,"children":413},{},[414],{"type":23,"value":415},"When it fits",{"type":17,"tag":162,"props":417,"children":418},{},[419,437],{"type":17,"tag":142,"props":420,"children":421},{},[422,427,432],{"type":17,"tag":169,"props":423,"children":424},{},[425],{"type":23,"value":426},"Ordinary setup of an AS",{"type":17,"tag":169,"props":428,"children":429},{},[430],{"type":23,"value":431},"You set up an AS and start operating in the new company, possibly transferring selected assets",{"type":17,"tag":169,"props":433,"children":434},{},[435],{"type":23,"value":436},"When the ENK has few assets, no inventory, no major fixed assets, and a simple structure",{"type":17,"tag":142,"props":438,"children":439},{},[440,448,453],{"type":17,"tag":169,"props":441,"children":442},{},[443],{"type":17,"tag":54,"props":444,"children":445},{},[446],{"type":23,"value":447},"Skattefri omdanning",{"type":17,"tag":169,"props":449,"children":450},{},[451],{"type":23,"value":452},"You transfer the business to an AS while preserving tax continuity",{"type":17,"tag":169,"props":454,"children":455},{},[456],{"type":23,"value":457},"When the ENK has assets, liabilities, fixed assets, inventory, a car, leasing, or significant tax positions",{"type":17,"tag":30,"props":459,"children":460},{},[461,463,467,469,482],{"type":23,"value":462},"With a normal transfer of assets, the tax consequences must be checked. Selling fixed assets, inventory, or goodwill from an ENK to an AS may trigger taxation in the ENK. That is why, for larger businesses, we first assess whether ",{"type":17,"tag":54,"props":464,"children":465},{},[466],{"type":23,"value":58},{"type":23,"value":468}," based on ",{"type":17,"tag":114,"props":470,"children":474},{"href":471,"rel":472},"https://lovdata.no/nav/lov/1999-03-26-14/kap11",[473],"nofollow",[475,480],{"type":17,"tag":54,"props":476,"children":477},{},[478],{"type":23,"value":479},"skatteloven",{"type":23,"value":481}," § 11-20",{"type":23,"value":483}," is the safer solution.",{"type":17,"tag":485,"props":486,"children":488},"steps",{":items":487},"[{\"title\":\"Check the ENK situation\",\"text\":\"Determine assets, debts, inventory, fixed assets, leasing, receivables, liabilities, and tax positions.\"},{\"title\":\"Choose the transfer method\",\"text\":\"Decide whether a new AS from scratch is enough or whether skattefri omdanning is needed.\"},{\"title\":\"Set up the new AS\",\"text\":\"Prepare the incorporation document, articles of association, minimum capital of 30,000 NOK, and registration filing.\"},{\"title\":\"Transfer the business\",\"text\":\"Move assets, contracts, accounts, customers, suppliers, invoicing, and bookkeeping to the AS.\"},{\"title\":\"Put the ENK in order\",\"text\":\"Close the ENK, or keep it active only if you still genuinely operate business through it.\"}]",[],{"type":17,"tag":30,"props":490,"children":491},{},[492,494,504,506,511],{"type":23,"value":493},"To set up an AS, you need among other things an incorporation document, articles of association, share capital, and a filing with the ",{"type":17,"tag":114,"props":495,"children":498},{"href":496,"rel":497},"https://www.brreg.no/aksjeselskap/registrere-et-aksjeselskap/",[473],[499],{"type":17,"tag":54,"props":500,"children":501},{},[502],{"type":23,"value":503},"Foretaksregisteret",{"type":23,"value":505},". 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That means an obligation to file ",{"type":17,"tag":54,"props":868,"children":869},{},[870],{"type":23,"value":871},"a-melding",{"type":23,"value":873}," (monthly report on wages and employment), withhold ",{"type":17,"tag":54,"props":875,"children":876},{},[877],{"type":23,"value":878},"forskuddstrekk",{"type":23,"value":880}," (payroll tax withholding), and calculate ",{"type":17,"tag":54,"props":882,"children":883},{},[884],{"type":23,"value":885},"arbeidsgiveravgift",{"type":23,"value":887},". 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First, you need to prepare a tax balance sheet and a transfer plan.",{"type":17,"tag":69,"props":1067,"children":1069},{"id":1068},"faq-frequently-asked-questions",[1070],{"type":23,"value":1071},"FAQ - frequently asked questions",{"type":17,"tag":1073,"props":1074,"children":1076},"h3",{"id":1075},"can-i-keep-the-same-organization-number-after-switching-from-enk-to-as",[1077],{"type":23,"value":1078},"Can I keep the same organization number after switching from ENK to AS?",{"type":17,"tag":30,"props":1080,"children":1081},{},[1082,1084,1089],{"type":23,"value":1083},"No. The AS gets a ",{"type":17,"tag":41,"props":1085,"children":1086},{},[1087],{"type":23,"value":1088},"new organization number",{"type":23,"value":1090},". 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If you withdraw all profit privately, you need to compare salary, dividends, ",{"type":17,"tag":54,"props":1114,"children":1115},{},[1116],{"type":23,"value":885},{"type":23,"value":1118},", and ENK tax.",{"type":17,"tag":1073,"props":1120,"children":1122},{"id":1121},"can-i-set-up-an-as-first-and-bring-in-a-co-owner-later",[1123],{"type":23,"value":1124},"Can I set up an AS first and bring in a co-owner later?",{"type":17,"tag":30,"props":1126,"children":1127},{},[1128,1130,1134],{"type":23,"value":1129},"Yes, but in ",{"type":17,"tag":54,"props":1131,"children":1132},{},[1133],{"type":23,"value":58},{"type":23,"value":1135},", new owners are not brought in at the restructuring stage itself. First, ownership continuity must be preserved, and ownership changes should be planned only after the transfer has been completed correctly.",{"type":17,"tag":1073,"props":1137,"children":1139},{"id":1138},"does-an-as-always-need-an-auditor",[1140],{"type":23,"value":1141},"Does an AS always need an auditor?",{"type":17,"tag":30,"props":1143,"children":1144},{},[1145,1147,1152,1154,1159,1160,1165],{"type":23,"value":1146},"Not every AS is required to have an audit. In 2026, the audit obligation arises among other things at ",{"type":17,"tag":41,"props":1148,"children":1149},{},[1150],{"type":23,"value":1151},"operating income of 7 million NOK or more",{"type":23,"value":1153},", ",{"type":17,"tag":41,"props":1155,"children":1156},{},[1157],{"type":23,"value":1158},"balance sheet total of 27 million NOK or more",{"type":23,"value":84},{"type":17,"tag":41,"props":1161,"children":1162},{},[1163],{"type":23,"value":1164},"more than 10 full-time equivalents",{"type":23,"value":1166},". The obligation may also result from the industry or special rules.",{"type":17,"tag":69,"props":1168,"children":1170},{"id":1169},"summary",[1171],{"type":23,"value":1172},"Summary",{"type":17,"tag":1174,"props":1175,"children":1176},"ul",{},[1177,1190,1195,1211],{"type":17,"tag":1178,"props":1179,"children":1180},"li",{},[1181,1183,1188],{"type":23,"value":1182},"Switching from ENK to AS means setting up a ",{"type":17,"tag":41,"props":1184,"children":1185},{},[1186],{"type":23,"value":1187},"new AS with a new organization number",{"type":23,"value":1189}," and transferring the business.",{"type":17,"tag":1178,"props":1191,"children":1192},{},[1193],{"type":23,"value":1194},"AS usually pays off when there is greater risk, planned growth, investors, employees, or when profits are to remain in the company.",{"type":17,"tag":1178,"props":1196,"children":1197},{},[1198,1202,1204,1209],{"type":17,"tag":54,"props":1199,"children":1200},{},[1201],{"type":23,"value":447},{"type":23,"value":1203}," allows a tax-neutral restructuring, but it requires meeting specific conditions and keeping to the ",{"type":17,"tag":41,"props":1205,"children":1206},{},[1207],{"type":23,"value":1208},"1 January - 1 July",{"type":23,"value":1210}," deadline.",{"type":17,"tag":1178,"props":1212,"children":1213},{},[1214,1216,1220,1221,1226],{"type":23,"value":1215},"AS has more obligations than ENK, including ",{"type":17,"tag":54,"props":1217,"children":1218},{},[1219],{"type":23,"value":813},{"type":23,"value":1153},{"type":17,"tag":54,"props":1222,"children":1223},{},[1224],{"type":23,"value":1225},"aksjonærregisteroppgaven",{"type":23,"value":1227},", potentially payroll, a-melding, and more accounting administration.",{"type":17,"tag":30,"props":1229,"children":1230},{},[1231,1233,1239],{"type":23,"value":1232},"If you need help switching from ENK to AS, call us: ",{"type":17,"tag":114,"props":1234,"children":1236},{"href":1235},"tel:+4721383821",[1237],{"type":23,"value":1238},"+47 21 38 38 21",{"type":23,"value":1240},". 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