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A message about beneficial owners appeared in Altinn. I'm a bit confused - do I need to report myself, or is the company too small for this requirement?",{"type":17,"tag":29,"props":35,"children":36},{},[37],{"type":23,"value":38},"Norway's register of beneficial owners applies to many companies and other entities, regardless of their turnover, number of employees or level of activity. Being registered in other registers does not replace this reporting requirement.",{"type":17,"tag":29,"props":40,"children":41},{},[42,44,50],{"type":23,"value":43},"In this article, we explain which companies are covered by the requirement, how to identify beneficial owners, what information must be submitted, and which deadlines and penalties apply in ",{"type":17,"tag":45,"props":46,"children":47},"strong",{},[48],{"type":23,"value":49},"2026",{"type":23,"value":51},".",{"type":17,"tag":53,"props":54,"children":56},"h2",{"id":55},"who-must-report-beneficial-owners",[57],{"type":23,"value":58},"Who must report beneficial owners?",{"type":17,"tag":29,"props":60,"children":61},{},[62,64,70,72,77,79,88],{"type":23,"value":63},"The Norwegian ",{"type":17,"tag":65,"props":66,"children":67},"em",{},[68],{"type":23,"value":69},"Register over reelle rettighetshavere",{"type":23,"value":71}," (Register of Beneficial Owners) has been in operation since ",{"type":17,"tag":45,"props":73,"children":74},{},[75],{"type":23,"value":76},"1 October 2024",{"type":23,"value":78},". Its purpose is to identify the natural persons who ultimately own or control businesses and other entities. The register is maintained by ",{"type":17,"tag":80,"props":81,"children":85},"a",{"href":82,"rel":83},"https://www.brreg.no/reelle-rettighetshavere/",[84],"nofollow",[86],{"type":23,"value":87},"Brønnøysundregistrene",{"type":23,"value":51},{"type":17,"tag":29,"props":90,"children":91},{},[92],{"type":23,"value":93},"The requirement primarily applies to:",{"type":17,"tag":95,"props":96,"children":97},"ul",{},[98,109,114,119,124,129,134,139,144,154],{"type":17,"tag":99,"props":100,"children":101},"li",{},[102,107],{"type":17,"tag":45,"props":103,"children":104},{},[105],{"type":23,"value":106},"AS",{"type":23,"value":108}," and ASA,",{"type":17,"tag":99,"props":110,"children":111},{},[112],{"type":23,"value":113},"partnerships such as ANS, DA and KS,",{"type":17,"tag":99,"props":115,"children":116},{},[117],{"type":23,"value":118},"cooperatives SA and companies BA,",{"type":17,"tag":99,"props":120,"children":121},{},[122],{"type":23,"value":123},"European companies SE,",{"type":17,"tag":99,"props":125,"children":126},{},[127],{"type":23,"value":128},"certain associations engaged in business activities or required to keep accounts,",{"type":17,"tag":99,"props":130,"children":131},{},[132],{"type":23,"value":133},"certain foundations engaged in business activities,",{"type":17,"tag":99,"props":135,"children":136},{},[137],{"type":23,"value":138},"housing cooperatives and borettslag associations,",{"type":17,"tag":99,"props":140,"children":141},{},[142],{"type":23,"value":143},"savings banks, pension funds and mutual insurance companies,",{"type":17,"tag":99,"props":145,"children":146},{},[147,152],{"type":17,"tag":45,"props":148,"children":149},{},[150],{"type":23,"value":151},"NUFs registered in the Foretaksregisteret",{"type":23,"value":153},",",{"type":17,"tag":99,"props":155,"children":156},{},[157],{"type":23,"value":158},"managers of foreign trusts and similar arrangements conducting business activities in Norway.",{"type":17,"tag":29,"props":160,"children":161},{},[162,164,170],{"type":23,"value":163},"We explain the basics of operating a Norwegian branch in the article ",{"type":17,"tag":80,"props":165,"children":167},{"href":166},"/nowosci/nuf",[168],{"type":23,"value":169},"Company branch in Norway (NUF) - the basics",{"type":23,"value":51},{"type":17,"tag":29,"props":172,"children":173},{},[174],{"type":23,"value":175},"The most important difference for small business owners concerns AS and ENK:",{"type":17,"tag":177,"props":178,"children":179},"table",{},[180,204],{"type":17,"tag":181,"props":182,"children":183},"thead",{},[184],{"type":17,"tag":185,"props":186,"children":187},"tr",{},[188,194,199],{"type":17,"tag":189,"props":190,"children":191},"th",{},[192],{"type":23,"value":193},"Business form",{"type":17,"tag":189,"props":195,"children":196},{},[197],{"type":23,"value":198},"Does it submit a report?",{"type":17,"tag":189,"props":200,"children":201},{},[202],{"type":23,"value":203},"What does this mean?",{"type":17,"tag":205,"props":206,"children":207},"tbody",{},[208,232,256],{"type":17,"tag":185,"props":209,"children":210},{},[211,219,227],{"type":17,"tag":212,"props":213,"children":214},"td",{},[215],{"type":17,"tag":45,"props":216,"children":217},{},[218],{"type":23,"value":106},{"type":17,"tag":212,"props":220,"children":221},{},[222],{"type":17,"tag":45,"props":223,"children":224},{},[225],{"type":23,"value":226},"Yes",{"type":17,"tag":212,"props":228,"children":229},{},[230],{"type":23,"value":231},"A report is mandatory even if the company has no beneficial owner or does not conduct active business activities.",{"type":17,"tag":185,"props":233,"children":234},{},[235,243,251],{"type":17,"tag":212,"props":236,"children":237},{},[238],{"type":17,"tag":45,"props":239,"children":240},{},[241],{"type":23,"value":242},"ENK",{"type":17,"tag":212,"props":244,"children":245},{},[246],{"type":17,"tag":45,"props":247,"children":248},{},[249],{"type":23,"value":250},"No",{"type":17,"tag":212,"props":252,"children":253},{},[254],{"type":23,"value":255},"The owner and the business are the same legal entity, so an ENK is not reported to this register.",{"type":17,"tag":185,"props":257,"children":258},{},[259,267,274],{"type":17,"tag":212,"props":260,"children":261},{},[262],{"type":17,"tag":45,"props":263,"children":264},{},[265],{"type":23,"value":266},"NUF in the Foretaksregisteret",{"type":17,"tag":212,"props":268,"children":269},{},[270],{"type":17,"tag":45,"props":271,"children":272},{},[273],{"type":23,"value":226},{"type":17,"tag":212,"props":275,"children":276},{},[277],{"type":23,"value":278},"The requirement applies to an NUF conducting business activities in Norway.",{"type":17,"tag":29,"props":280,"children":281},{},[282],{"type":23,"value":283},"An AS must submit the form even if:",{"type":17,"tag":95,"props":285,"children":286},{},[287,292,297,302,307],{"type":17,"tag":99,"props":288,"children":289},{},[290],{"type":23,"value":291},"no person meeting the criteria could be identified,",{"type":17,"tag":99,"props":293,"children":294},{},[295],{"type":23,"value":296},"it is known that a beneficial owner exists but cannot be identified,",{"type":17,"tag":99,"props":298,"children":299},{},[300],{"type":23,"value":301},"the company is inactive,",{"type":17,"tag":99,"props":303,"children":304},{},[305],{"type":23,"value":306},"the company is being liquidated,",{"type":17,"tag":99,"props":308,"children":309},{},[310],{"type":23,"value":311},"the company is listed on a regulated market.",{"type":17,"tag":29,"props":313,"children":314},{},[315,317],{"type":23,"value":316},"The requirement remains in force until the entity is formally deregistered from the relevant register. Simply ending sales, closing a bank account or stopping the issuing of invoices does not end it. We discuss the liquidation process separately in the article ",{"type":17,"tag":80,"props":318,"children":320},{"href":319},"/nowosci/zamykanie-spolki-as",[321],{"type":23,"value":322},"Closing an AS company - what should you keep in mind?",{"type":17,"tag":29,"props":324,"children":325},{},[326],{"type":23,"value":327},"Entities exempt from the requirement include ENKs, estates of deceased persons, bankruptcy estates, the state, municipalities, certain public bodies, and associations that do not conduct business activities and are not required to keep accounts.",{"type":17,"tag":53,"props":329,"children":331},{"id":330},"how-do-you-identify-a-beneficial-owner",[332],{"type":23,"value":333},"How do you identify a beneficial owner?",{"type":17,"tag":29,"props":335,"children":336},{},[337,339,344,346,351],{"type":23,"value":338},"A ",{"type":17,"tag":65,"props":340,"children":341},{},[342],{"type":23,"value":343},"reell rettighetshaver",{"type":23,"value":345}," (beneficial owner) is always a ",{"type":17,"tag":45,"props":347,"children":348},{},[349],{"type":23,"value":350},"natural person",{"type":23,"value":352}," who ultimately owns or controls an entity. They may be a Norwegian citizen or a citizen of another country. A company may have one, several or no beneficial owners.",{"type":17,"tag":29,"props":354,"children":355},{},[356],{"type":23,"value":357},"In a typical AS, a beneficial owner is a person who meets at least one of the following criteria:",{"type":17,"tag":95,"props":359,"children":360},{},[361,372,383,394],{"type":17,"tag":99,"props":362,"children":363},{},[364,366,371],{"type":23,"value":365},"owns ",{"type":17,"tag":45,"props":367,"children":368},{},[369],{"type":23,"value":370},"more than 25% of shares or ownership interests",{"type":23,"value":153},{"type":17,"tag":99,"props":373,"children":374},{},[375,377,382],{"type":23,"value":376},"controls ",{"type":17,"tag":45,"props":378,"children":379},{},[380],{"type":23,"value":381},"more than 25% of voting rights",{"type":23,"value":153},{"type":17,"tag":99,"props":384,"children":385},{},[386,388,393],{"type":23,"value":387},"has the right to appoint or dismiss ",{"type":17,"tag":45,"props":389,"children":390},{},[391],{"type":23,"value":392},"more than half of the board",{"type":23,"value":153},{"type":17,"tag":99,"props":395,"children":396},{},[397],{"type":23,"value":398},"exercises control or significant influence in another way, for example under an agreement, through veto rights or through the actual ability to impose decisions.",{"type":17,"tag":29,"props":400,"children":401},{},[402,404,409],{"type":23,"value":403},"The threshold must be exceeded. ",{"type":17,"tag":45,"props":405,"children":406},{},[407],{"type":23,"value":408},"Exactly 25% is not enough",{"type":23,"value":410},", while 25.1% already meets the ownership criterion.",{"type":17,"tag":177,"props":412,"children":413},{},[414,430],{"type":17,"tag":181,"props":415,"children":416},{},[417],{"type":17,"tag":185,"props":418,"children":419},{},[420,425],{"type":17,"tag":189,"props":421,"children":422},{},[423],{"type":23,"value":424},"Situation",{"type":17,"tag":189,"props":426,"children":427},{},[428],{"type":23,"value":429},"Assessment result",{"type":17,"tag":205,"props":431,"children":432},{},[433,446,459,472,485],{"type":17,"tag":185,"props":434,"children":435},{},[436,441],{"type":17,"tag":212,"props":437,"children":438},{},[439],{"type":23,"value":440},"One person owns 100% of an AS's shares",{"type":17,"tag":212,"props":442,"children":443},{},[444],{"type":23,"value":445},"They are a beneficial owner.",{"type":17,"tag":185,"props":447,"children":448},{},[449,454],{"type":17,"tag":212,"props":450,"children":451},{},[452],{"type":23,"value":453},"Two people each own 50% of the shares",{"type":17,"tag":212,"props":455,"children":456},{},[457],{"type":23,"value":458},"Both are beneficial owners.",{"type":17,"tag":185,"props":460,"children":461},{},[462,467],{"type":17,"tag":212,"props":463,"children":464},{},[465],{"type":23,"value":466},"Three people own 40%, 35% and 25% respectively",{"type":17,"tag":212,"props":468,"children":469},{},[470],{"type":23,"value":471},"The beneficial owners are the persons holding 40% and 35%.",{"type":17,"tag":185,"props":473,"children":474},{},[475,480],{"type":17,"tag":212,"props":476,"children":477},{},[478],{"type":23,"value":479},"Four independent people each own 25%",{"type":17,"tag":212,"props":481,"children":482},{},[483],{"type":23,"value":484},"In principle, none is a beneficial owner if there are no additional rights or agreements.",{"type":17,"tag":185,"props":486,"children":487},{},[488,493],{"type":17,"tag":212,"props":489,"children":490},{},[491],{"type":23,"value":492},"A board member has no shares or additional rights",{"type":17,"tag":212,"props":494,"children":495},{},[496],{"type":23,"value":497},"Holding a board position alone does not make them a beneficial owner.",{"type":17,"tag":29,"props":499,"children":500},{},[501],{"type":23,"value":502},"The holdings of spouses or other family members are not added together automatically. However, they must be assessed together if the persons have entered into a formal or informal agreement on joint voting or exercising ownership rights.",{"type":17,"tag":504,"props":505,"children":507},"h3",{"id":506},"indirect-ownership-through-a-holding-company",[508],{"type":23,"value":509},"Indirect ownership through a holding company",{"type":17,"tag":29,"props":511,"children":512},{},[513,515,520,522,527],{"type":23,"value":514},"Control may run through one or several companies. At the first level above the reporting entity, the intermediary company must control ",{"type":17,"tag":45,"props":516,"children":517},{},[518],{"type":23,"value":519},"more than 25%",{"type":23,"value":521}," of the shares, votes or other control rights. At subsequent levels, the person or entity must have at least ",{"type":17,"tag":45,"props":523,"children":524},{},[525],{"type":23,"value":526},"50% of the voting rights",{"type":23,"value":528}," or the right to appoint or dismiss at least half of the board.",{"type":17,"tag":29,"props":530,"children":531},{},[532,534],{"type":23,"value":533},"For example, if a person holds 60% of the voting rights in a holding company, and the holding company has 40% of the voting rights in an operating company, that person may be an indirect beneficial owner of the operating company. The report must also include the intermediary entities. We discuss the holding company structure itself in the article ",{"type":17,"tag":80,"props":535,"children":537},{"href":536},"/en/news/what-is-a-holding-company-and-when-to-set-one-up",[538],{"type":23,"value":539},"What is a holdingselskap and when is it worth setting one up?",{"type":17,"tag":541,"props":542,"children":544},"hint",{"title":543},"Can you copy information from the bank?",[545],{"type":17,"tag":29,"props":546,"children":547},{},[548],{"type":23,"value":549},"You should not automatically copy an assessment previously made by a bank. The criteria used for the register differ in part from the rules under anti-money laundering legislation. The company must carry out its own assessment.",{"type":17,"tag":53,"props":551,"children":553},{"id":552},"how-do-you-prepare-and-submit-the-report",[554],{"type":23,"value":555},"How do you prepare and submit the report?",{"type":17,"tag":29,"props":557,"children":558},{},[559],{"type":23,"value":560},"The company's obligation includes identifying beneficial owners, documenting the assessment, retaining the information, reporting the data and updating it later.",{"type":17,"tag":562,"props":563,"children":565},"steps",{":items":564},"[{\"title\":\"Check the ownership and control structure\",\"text\":\"Analyse shares, voting rights, board-related powers, agreements and actual influence over decisions.\"},{\"title\":\"Document the result of the assessment\",\"text\":\"Record why the identified persons meet the criteria or why the company has no beneficial owner that can be identified.\"},{\"title\":\"Gather the required information\",\"text\":\"Prepare identification details, citizenships, country of residence and the basis of control for each person.\"},{\"title\":\"Submit the form in Altinn\",\"text\":\"Use the electronic form RRH-0100. The form is not available in paper format.\"},{\"title\":\"Inform the beneficial owner and monitor changes\",\"text\":\"Notify the person that their information has been reported and update the entry after every change.\"}]",[],{"type":17,"tag":29,"props":567,"children":568},{},[569],{"type":23,"value":570},"To identify beneficial owners, it is worth using, among other things:",{"type":17,"tag":95,"props":572,"children":573},{},[574,579,584,589,594,599],{"type":17,"tag":99,"props":575,"children":576},{},[577],{"type":23,"value":578},"the formation document and articles of association,",{"type":17,"tag":99,"props":580,"children":581},{},[582],{"type":23,"value":583},"the shareholder register,",{"type":17,"tag":99,"props":585,"children":586},{},[587],{"type":23,"value":588},"shareholder agreements,",{"type":17,"tag":99,"props":590,"children":591},{},[592],{"type":23,"value":593},"agreements concerning voting or control,",{"type":17,"tag":99,"props":595,"children":596},{},[597],{"type":23,"value":598},"holding company documents,",{"type":17,"tag":99,"props":600,"children":601},{},[602],{"type":23,"value":603},"documents and registers of foreign intermediary entities.",{"type":17,"tag":29,"props":605,"children":606},{},[607],{"type":23,"value":608},"For each identified beneficial owner, you must provide:",{"type":17,"tag":95,"props":610,"children":611},{},[612,617,622,627,632,637,642,647],{"type":17,"tag":99,"props":613,"children":614},{},[615],{"type":23,"value":616},"first and last name,",{"type":17,"tag":99,"props":618,"children":619},{},[620],{"type":23,"value":621},"Norwegian identification number or D-number,",{"type":17,"tag":99,"props":623,"children":624},{},[625],{"type":23,"value":626},"date of birth if the person does not have a Norwegian identification number,",{"type":17,"tag":99,"props":628,"children":629},{},[630],{"type":23,"value":631},"country of residence,",{"type":17,"tag":99,"props":633,"children":634},{},[635],{"type":23,"value":636},"all citizenships,",{"type":17,"tag":99,"props":638,"children":639},{},[640],{"type":23,"value":641},"basis of control, for example shares, voting rights, influence over the composition of the board or other powers,",{"type":17,"tag":99,"props":643,"children":644},{},[645],{"type":23,"value":646},"information on whether control is direct, indirect or based on an agreement,",{"type":17,"tag":99,"props":648,"children":649},{},[650],{"type":23,"value":651},"details of all intermediary entities.",{"type":17,"tag":29,"props":653,"children":654},{},[655],{"type":23,"value":656},"The percentage of ownership interests and voting rights is reported in the following ranges:",{"type":17,"tag":177,"props":658,"children":659},{},[660,671],{"type":17,"tag":181,"props":661,"children":662},{},[663],{"type":17,"tag":185,"props":664,"children":665},{},[666],{"type":17,"tag":189,"props":667,"children":668},{},[669],{"type":23,"value":670},"Range reported in the form",{"type":17,"tag":205,"props":672,"children":673},{},[674,685,696],{"type":17,"tag":185,"props":675,"children":676},{},[677],{"type":17,"tag":212,"props":678,"children":679},{},[680],{"type":17,"tag":45,"props":681,"children":682},{},[683],{"type":23,"value":684},"25.01-49.99%",{"type":17,"tag":185,"props":686,"children":687},{},[688],{"type":17,"tag":212,"props":689,"children":690},{},[691],{"type":17,"tag":45,"props":692,"children":693},{},[694],{"type":23,"value":695},"50-74.99%",{"type":17,"tag":185,"props":697,"children":698},{},[699],{"type":17,"tag":212,"props":700,"children":701},{},[702],{"type":17,"tag":45,"props":703,"children":704},{},[705],{"type":23,"value":706},"75-100%",{"type":17,"tag":29,"props":708,"children":709},{},[710,712,719],{"type":23,"value":711},"The form may be submitted by, among others, the managing director, the chair or a member of the board, a person with the appropriate authorisation in Altinn, a registered accountant or an accounting firm (e.g. ",{"type":17,"tag":80,"props":713,"children":716},{"href":714,"rel":715},"https://efirmaregnskap.no/",[84],[717],{"type":23,"value":718},"Efirma Regnskap AS",{"type":23,"value":720},").",{"type":17,"tag":29,"props":722,"children":723},{},[724,726],{"type":23,"value":725},"Having the form technically submitted by an accountant does not transfer responsibility. ",{"type":17,"tag":45,"props":727,"children":728},{},[729],{"type":23,"value":730},"The company's management is responsible for correctly identifying and reporting beneficial owners.",{"type":17,"tag":53,"props":732,"children":734},{"id":733},"deadlines-documentation-and-penalties-in-2026",[735],{"type":23,"value":736},"Deadlines, documentation and penalties in 2026",{"type":17,"tag":29,"props":738,"children":739},{},[740,742,747,749,754],{"type":23,"value":741},"A new entity must submit its report ",{"type":17,"tag":45,"props":743,"children":744},{},[745],{"type":23,"value":746},"within 14 days of being registered in a public register",{"type":23,"value":748},". Any later change must be reported ",{"type":17,"tag":45,"props":750,"children":751},{},[752],{"type":23,"value":753},"within 14 days of receiving information about the change",{"type":23,"value":51},{"type":17,"tag":29,"props":756,"children":757},{},[758],{"type":23,"value":759},"This includes, among other things:",{"type":17,"tag":95,"props":761,"children":762},{},[763,768,773,778,783],{"type":17,"tag":99,"props":764,"children":765},{},[766],{"type":23,"value":767},"the emergence of a new beneficial owner,",{"type":17,"tag":99,"props":769,"children":770},{},[771],{"type":23,"value":772},"a change in ownership interests or voting rights,",{"type":17,"tag":99,"props":774,"children":775},{},[776],{"type":23,"value":777},"entering into or terminating an agreement concerning control,",{"type":17,"tag":99,"props":779,"children":780},{},[781],{"type":23,"value":782},"a change in the details of a reported person,",{"type":17,"tag":99,"props":784,"children":785},{},[786],{"type":23,"value":787},"losing beneficial owner status.",{"type":17,"tag":29,"props":789,"children":790},{},[791,793,798,800,805],{"type":23,"value":792},"The transitional period for existing companies ended on ",{"type":17,"tag":45,"props":794,"children":795},{},[796],{"type":23,"value":797},"31 July 2025",{"type":23,"value":799},". In 2026, the standard deadline is ",{"type":17,"tag":45,"props":801,"children":802},{},[803],{"type":23,"value":804},"14 days",{"type":23,"value":806},". There is no general option to postpone it.",{"type":17,"tag":29,"props":808,"children":809},{},[810,812,817,819,824],{"type":23,"value":811},"Documents forming the basis of the assessment are not normally attached to the form, but they must be retained and provided upon request. Information and assessments relating to a beneficial owner must be retained for ",{"type":17,"tag":45,"props":813,"children":814},{},[815],{"type":23,"value":816},"10 years from the time the person ceased to be a beneficial owner",{"type":23,"value":818},". Documentation of enquiries made to identify beneficial owners must be retained for ",{"type":17,"tag":45,"props":820,"children":821},{},[822],{"type":23,"value":823},"5 years",{"type":23,"value":51},{"type":17,"tag":29,"props":826,"children":827},{},[828,830,835],{"type":23,"value":829},"If the company receives information about a possible discrepancy in the data, it has ",{"type":17,"tag":45,"props":831,"children":832},{},[833],{"type":23,"value":834},"3 weeks",{"type":23,"value":836}," to confirm or correct the entry.",{"type":17,"tag":504,"props":838,"children":840},{"id":839},"penalties-for-failing-to-submit-a-report",[841],{"type":23,"value":842},"Penalties for failing to submit a report",{"type":17,"tag":29,"props":844,"children":845},{},[846,848,852,854,858],{"type":23,"value":847},"Before the penalty starts to accrue, the company receives a warning in Altinn and has ",{"type":17,"tag":45,"props":849,"children":850},{},[851],{"type":23,"value":834},{"type":23,"value":853}," to fulfil the requirement. The rates of the coercive fine in ",{"type":17,"tag":45,"props":855,"children":856},{},[857],{"type":23,"value":49},{"type":23,"value":859}," are:",{"type":17,"tag":177,"props":861,"children":862},{},[863,884],{"type":17,"tag":181,"props":864,"children":865},{},[866],{"type":17,"tag":185,"props":867,"children":868},{},[869,874,879],{"type":17,"tag":189,"props":870,"children":871},{},[872],{"type":23,"value":873},"Accrual period",{"type":17,"tag":189,"props":875,"children":876},{},[877],{"type":23,"value":878},"Daily penalty",{"type":17,"tag":189,"props":880,"children":881},{},[882],{"type":23,"value":883},"Total amount at the end of the period",{"type":17,"tag":205,"props":885,"children":886},{},[887,911,935],{"type":17,"tag":185,"props":888,"children":889},{},[890,895,903],{"type":17,"tag":212,"props":891,"children":892},{},[893],{"type":23,"value":894},"First 8 weeks",{"type":17,"tag":212,"props":896,"children":897},{},[898],{"type":17,"tag":45,"props":899,"children":900},{},[901],{"type":23,"value":902},"NOK 672.50 per day",{"type":17,"tag":212,"props":904,"children":905},{},[906],{"type":17,"tag":45,"props":907,"children":908},{},[909],{"type":23,"value":910},"NOK 37,660",{"type":17,"tag":185,"props":912,"children":913},{},[914,919,927],{"type":17,"tag":212,"props":915,"children":916},{},[917],{"type":23,"value":918},"Next 10 weeks",{"type":17,"tag":212,"props":920,"children":921},{},[922],{"type":17,"tag":45,"props":923,"children":924},{},[925],{"type":23,"value":926},"NOK 1,345 per day",{"type":17,"tag":212,"props":928,"children":929},{},[930],{"type":17,"tag":45,"props":931,"children":932},{},[933],{"type":23,"value":934},"NOK 131,810 in total",{"type":17,"tag":185,"props":936,"children":937},{},[938,943,951],{"type":17,"tag":212,"props":939,"children":940},{},[941],{"type":23,"value":942},"Following weeks",{"type":17,"tag":212,"props":944,"children":945},{},[946],{"type":17,"tag":45,"props":947,"children":948},{},[949],{"type":23,"value":950},"NOK 2,017.50 per day",{"type":17,"tag":212,"props":952,"children":953},{},[954],{"type":23,"value":955},"The penalty continues to increase",{"type":17,"tag":29,"props":957,"children":958},{},[959],{"type":23,"value":960},"The penalty has no stated maximum limit. It accrues until the report is approved or the company is deregistered from the Foretaksregisteret. Failing to read a message in Altinn, the company's inactivity, or a misunderstanding with the accountant regarding the scope of responsibilities generally do not stop the penalty.",{"type":17,"tag":29,"props":962,"children":963},{},[964,966,971,973,978],{"type":23,"value":965},"It is not possible to have a penalty imposed for ",{"type":17,"tag":45,"props":967,"children":968},{},[969],{"type":23,"value":970},"failure to submit the first report",{"type":23,"value":972}," waived. Intentional failure to obtain, retain or report the information, as well as knowingly providing false information, may additionally result in a fine or imprisonment for up to ",{"type":17,"tag":45,"props":974,"children":975},{},[976],{"type":23,"value":977},"1 year",{"type":23,"value":51},{"type":17,"tag":53,"props":980,"children":982},{"id":981},"faq-frequently-asked-questions",[983],{"type":23,"value":984},"FAQ - frequently asked questions",{"type":17,"tag":504,"props":986,"children":988},{"id":987},"does-the-owner-of-a-single-owner-as-have-to-report-themselves",[989],{"type":23,"value":990},"Does the owner of a single-owner AS have to report themselves?",{"type":17,"tag":29,"props":992,"children":993},{},[994,996,1001],{"type":23,"value":995},"Yes. If you have ",{"type":17,"tag":45,"props":997,"children":998},{},[999],{"type":23,"value":1000},"100% of the shares or voting rights",{"type":23,"value":1002}," in an AS, you are its beneficial owner and the company must report your information.",{"type":17,"tag":504,"props":1004,"children":1006},{"id":1005},"does-an-enk-have-to-submit-an-empty-form",[1007],{"type":23,"value":1008},"Does an ENK have to submit an empty form?",{"type":17,"tag":29,"props":1010,"children":1011},{},[1012,1014,1019],{"type":23,"value":1013},"No. ",{"type":17,"tag":45,"props":1015,"children":1016},{},[1017],{"type":23,"value":1018},"An ENK is not subject to reporting",{"type":23,"value":1020}," to the register of beneficial owners, so it also does not submit information about having no beneficial owner.",{"type":17,"tag":504,"props":1022,"children":1024},{"id":1023},"does-an-as-with-no-beneficial-owner-have-to-submit-a-report",[1025],{"type":23,"value":1026},"Does an AS with no beneficial owner have to submit a report?",{"type":17,"tag":29,"props":1028,"children":1029},{},[1030],{"type":23,"value":1031},"Yes. The company selects the option in the form stating that it has no beneficial owners. This applies, for example, to an AS with four independent shareholders each holding 25%, if there are no additional rights or agreements.",{"type":17,"tag":504,"props":1033,"children":1035},{"id":1034},"does-an-inactive-company-still-have-a-reporting-obligation",[1036],{"type":23,"value":1037},"Does an inactive company still have a reporting obligation?",{"type":17,"tag":29,"props":1039,"children":1040},{},[1041],{"type":23,"value":1042},"Yes. No sales and the actual cessation of business activities do not end the obligation. It remains in force until the entity is formally deregistered from the relevant register.",{"type":17,"tag":504,"props":1044,"children":1046},{"id":1045},"can-an-accountant-submit-the-form-on-behalf-of-the-company",[1047],{"type":23,"value":1048},"Can an accountant submit the form on behalf of the company?",{"type":17,"tag":29,"props":1050,"children":1051},{},[1052],{"type":23,"value":1053},"Yes, if they have the appropriate role or authorisation in Altinn. The company's management remains responsible for the accuracy of the assessment and the submitted information.",{"type":17,"tag":53,"props":1055,"children":1057},{"id":1056},"summary",[1058],{"type":23,"value":1059},"Summary",{"type":17,"tag":95,"props":1061,"children":1062},{},[1063,1071,1082,1093],{"type":17,"tag":99,"props":1064,"children":1065},{},[1066],{"type":17,"tag":45,"props":1067,"children":1068},{},[1069],{"type":23,"value":1070},"AS companies, NUFs registered in the Foretaksregisteret and many other entities must report beneficial owners. ENKs are not subject to this requirement.",{"type":17,"tag":99,"props":1072,"children":1073},{},[1074,1076,1080],{"type":23,"value":1075},"A beneficial owner is a natural person who ultimately owns or controls the company, including through ",{"type":17,"tag":45,"props":1077,"children":1078},{},[1079],{"type":23,"value":519},{"type":23,"value":1081}," of ownership interests or voting rights.",{"type":17,"tag":99,"props":1083,"children":1084},{},[1085,1087,1091],{"type":23,"value":1086},"The report and every update must be submitted within ",{"type":17,"tag":45,"props":1088,"children":1089},{},[1090],{"type":23,"value":804},{"type":23,"value":1092},", and an AS files the form even if it has no beneficial owner.",{"type":17,"tag":99,"props":1094,"children":1095},{},[1096,1098,1102],{"type":23,"value":1097},"In 2026, the penalty starts at ",{"type":17,"tag":45,"props":1099,"children":1100},{},[1101],{"type":23,"value":902},{"type":23,"value":1103}," and may increase without a stated maximum limit.",{"type":17,"tag":29,"props":1105,"children":1106},{},[1107,1109,1115],{"type":23,"value":1108},"If you need help identifying and reporting beneficial owners, call us: ",{"type":17,"tag":80,"props":1110,"children":1112},{"href":1111},"tel:+4721383821",[1113],{"type":23,"value":1114},"+47 21 38 38 21",{"type":23,"value":1116},". We will help you correctly prepare and submit the report.",{"type":17,"tag":29,"props":1118,"children":1119},{},[1120],{"type":17,"tag":65,"props":1121,"children":1122},{},[1123,1125],{"type":23,"value":1124},"Article author: Marcin - ",{"type":17,"tag":80,"props":1126,"children":1128},{"href":1127},"mailto:marcin@efirma.no",[1129],{"type":23,"value":1130},"marcin@efirma.no",{"title":7,"searchDepth":1132,"depth":1132,"links":1133},3,[1134,1136,1139,1140,1143,1150],{"id":55,"depth":1135,"text":58},2,{"id":330,"depth":1135,"text":333,"children":1137},[1138],{"id":506,"depth":1132,"text":509},{"id":552,"depth":1135,"text":555},{"id":733,"depth":1135,"text":736,"children":1141},[1142],{"id":839,"depth":1132,"text":842},{"id":981,"depth":1135,"text":984,"children":1144},[1145,1146,1147,1148,1149],{"id":987,"depth":1132,"text":990},{"id":1005,"depth":1132,"text":1008},{"id":1023,"depth":1132,"text":1026},{"id":1034,"depth":1132,"text":1037},{"id":1045,"depth":1132,"text":1048},{"id":1056,"depth":1135,"text":1059},"markdown","content:news:register-of-beneficial-owners-in-norway:index.md","content","news/register-of-beneficial-owners-in-norway/index.md","news/register-of-beneficial-owners-in-norway/index","md",{"loc":4},[1159,1163],{"_path":1160,"title":1161,"date":1162},"/news/purchasing-services-from-abroad-mva-reverse-charge","Purchasing Services from Abroad and MVA - When Does a Business Apply the Reverse Charge?","2026-10-20",{"_path":1164,"title":1165,"date":1166},"/news/withdrawing-money-from-enk","Withdrawing Money from an ENK - Why Can't the Owner Pay Themselves a Salary?","2026-10-15",1792669860721]