[{"data":1,"prerenderedAt":2117},["ShallowReactive",2],{"article-en-as-or-enk":3,"footer-articles-en":1005},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"date":10,"category":11,"image":12,"body":13,"_type":998,"_id":999,"_source":1000,"_file":1001,"_stem":1002,"_extension":1003,"sitemap":1004},"/news/as-or-enk","news",false,"","ENK or AS – which business structure should you choose in Norway?","Which type of business in Norway is better: a sole proprietorship (ENK) or a limited company (AS)? It depends. Read on to get the full picture.","2025-07-07","Business","/assets/images/blog/as-or-enk.jpg",{"type":14,"children":15,"toc":971},"root",[16,24,60,65,72,82,89,101,107,112,118,130,136,148,154,166,171,177,196,208,214,233,239,244,254,260,277,282,301,307,319,324,336,342,368,374,393,399,423,429,434,440,445,450,456,461,471,481,487,492,880,886,891,914,919,957],{"type":17,"tag":18,"props":19,"children":21},"element","h1",{"id":20},"enk-or-as-which-business-structure-should-you-choose-in-norway",[22],{"type":23,"value":8},"text",{"type":17,"tag":25,"props":26,"children":27},"p",{},[28,30,36,38,44,46,51,53,58],{"type":23,"value":29},"In Norway, the two most common ways of running a business are ",{"type":17,"tag":31,"props":32,"children":33},"strong",{},[34],{"type":23,"value":35},"sole proprietorships",{"type":23,"value":37}," (Norwegian: ",{"type":17,"tag":39,"props":40,"children":41},"em",{},[42],{"type":23,"value":43},"enkeltpersonforetak",{"type":23,"value":45},", abbreviated as ENK) and ",{"type":17,"tag":31,"props":47,"children":48},{},[49],{"type":23,"value":50},"limited companies",{"type":23,"value":52}," (",{"type":17,"tag":39,"props":54,"children":55},{},[56],{"type":23,"value":57},"aksjeselskap",{"type":23,"value":59},", AS).",{"type":17,"tag":25,"props":61,"children":62},{},[63],{"type":23,"value":64},"Both options have their advantages and limitations. In this article, we explain how ENK and AS work, who each structure is best suited for, and what you should consider before making a decision. The information is up to date for 2025. We encourage you to read the full article.",{"type":17,"tag":66,"props":67,"children":69},"h2",{"id":68},"enk-sole-proprietorship-enkeltpersonforetak",[70],{"type":23,"value":71},"ENK – Sole proprietorship (Enkeltpersonforetak)",{"type":17,"tag":25,"props":73,"children":74},{},[75,80],{"type":17,"tag":31,"props":76,"children":77},{},[78],{"type":23,"value":79},"Enkeltpersonforetak (ENK)",{"type":23,"value":81}," is the simplest and most popular business structure in Norway, especially among people who want to start working for themselves without large initial investments. In 2025, ENK remains the best solution for one-person service businesses such as construction, cleaning, transport, or IT.",{"type":17,"tag":83,"props":84,"children":86},"h3",{"id":85},"ownership-and-registration",[87],{"type":23,"value":88},"Ownership and registration",{"type":17,"tag":25,"props":90,"children":91},{},[92,94,99],{"type":23,"value":93},"An ENK can be established by any individual who has a Norwegian personal number or a temporary D-number. Registration is done via ",{"type":17,"tag":39,"props":95,"children":96},{},[97],{"type":23,"value":98},"Altinn.no",{"type":23,"value":100}," and costs 2,683 NOK (2025). In many cases, the business can be registered in less than one day-often within a few hours for simple activities.",{"type":17,"tag":83,"props":102,"children":104},{"id":103},"no-startup-capital-required",[105],{"type":23,"value":106},"No startup capital required",{"type":17,"tag":25,"props":108,"children":109},{},[110],{"type":23,"value":111},"ENK does not require any initial share capital, which is a major advantage for those who want to start a business quickly and at low cost.",{"type":17,"tag":83,"props":113,"children":115},{"id":114},"liability",[116],{"type":23,"value":117},"Liability",{"type":17,"tag":25,"props":119,"children":120},{},[121,123,128],{"type":23,"value":122},"The owner is personally liable ",{"type":17,"tag":31,"props":124,"children":125},{},[126],{"type":23,"value":127},"with all personal assets",{"type":23,"value":129}," for the company’s obligations. This means that if the business incurs debt, creditors may claim against private assets such as a personal bank account, car, or even the owner’s home.",{"type":17,"tag":83,"props":131,"children":133},{"id":132},"taxes-and-income",[134],{"type":23,"value":135},"Taxes and income",{"type":17,"tag":25,"props":137,"children":138},{},[139,141,146],{"type":23,"value":140},"ENK is not a separate legal entity. All business income is treated as personal income. The owner pays income tax according to the standard tax rules (social security contributions, ordinary income tax, and progressive tax brackets). There is no salary or dividend payout-",{"type":17,"tag":31,"props":142,"children":143},{},[144],{"type":23,"value":145},"all profit is taxed",{"type":23,"value":147},", regardless of whether it is withdrawn or left in the business.",{"type":17,"tag":83,"props":149,"children":151},{"id":150},"accounting",[152],{"type":23,"value":153},"Accounting",{"type":17,"tag":25,"props":155,"children":156},{},[157,159,164],{"type":23,"value":158},"If annual turnover exceeds 50,000 NOK, the business must register for VAT (",{"type":17,"tag":39,"props":160,"children":161},{},[162],{"type":23,"value":163},"merverdiavgift",{"type":23,"value":165},") and keep proper accounts. With higher turnover or employees, additional reporting to Altinn is required (usually handled by an accountant).",{"type":17,"tag":25,"props":167,"children":168},{},[169],{"type":23,"value":170},"Only ENK businesses with turnover below 50,000 NOK are exempt from bookkeeping obligations, but they must still keep documentation such as incoming and outgoing invoices.",{"type":17,"tag":83,"props":172,"children":174},{"id":173},"social-security-contributions-and-benefits",[175],{"type":23,"value":176},"Social security contributions and benefits",{"type":17,"tag":25,"props":178,"children":179},{},[180,182,187,189,194],{"type":23,"value":181},"The owner of an ENK pays ",{"type":17,"tag":39,"props":183,"children":184},{},[185],{"type":23,"value":186},"trygdeavgift",{"type":23,"value":188}," (social security contributions) and advance tax payments themselves. As a self-employed person, you are entitled to sick pay only from ",{"type":17,"tag":31,"props":190,"children":191},{},[192],{"type":23,"value":193},"day 17",{"type":23,"value":195}," of illness, and only at 80% of the calculated income base.",{"type":17,"tag":25,"props":197,"children":198},{},[199,201,206],{"type":23,"value":200},"It is possible to purchase voluntary insurance from NAV (",{"type":17,"tag":39,"props":202,"children":203},{},[204],{"type":23,"value":205},"frivillig forsikring",{"type":23,"value":207},") to receive sick pay from day 1 and/or at 100%, but this involves additional costs.",{"type":17,"tag":83,"props":209,"children":211},{"id":210},"no-employee-rights",[212],{"type":23,"value":213},"No employee rights",{"type":17,"tag":25,"props":215,"children":216},{},[217,219,224,226,231],{"type":23,"value":218},"When running an ENK, you are not employed by your own company. This means you are not entitled to paid vacation, severance pay, or unemployment benefits (",{"type":17,"tag":39,"props":220,"children":221},{},[222],{"type":23,"value":223},"dagpenger",{"type":23,"value":225},"), even if you have regularly paid taxes and social contributions. You also do not receive holiday pay (",{"type":17,"tag":39,"props":227,"children":228},{},[229],{"type":23,"value":230},"feriepenger",{"type":23,"value":232},").",{"type":17,"tag":83,"props":234,"children":236},{"id":235},"business-development",[237],{"type":23,"value":238},"Business development",{"type":17,"tag":25,"props":240,"children":241},{},[242],{"type":23,"value":243},"ENK does not have legal personality and cannot have partners. If you plan to expand your business or look for investors, this can be a limitation. Additionally, an ENK cannot be sold as a company-you can only transfer assets, and the new owner must register a new business in their own name.",{"type":17,"tag":25,"props":245,"children":246},{},[247,252],{"type":17,"tag":31,"props":248,"children":249},{},[250],{"type":23,"value":251},"ENK is an ideal option for people starting a business in Norway",{"type":23,"value":253}," who want to run a small operation with minimal bureaucracy. However, before choosing this structure, it is important to carefully consider liability and social protection, as ENK does not offer the same level of security as an AS.",{"type":17,"tag":66,"props":255,"children":257},{"id":256},"as-limited-company-aksjeselskap",[258],{"type":23,"value":259},"AS – Limited company (Aksjeselskap)",{"type":17,"tag":25,"props":261,"children":262},{},[263,268,270,275],{"type":17,"tag":31,"props":264,"children":265},{},[266],{"type":23,"value":267},"Aksjeselskap (AS)",{"type":23,"value":269}," is the most common choice for entrepreneurs who are planning a larger business, intend to hire employees, or want to limit their personal financial risk. Unlike ENK, an AS is a ",{"type":17,"tag":31,"props":271,"children":272},{},[273],{"type":23,"value":274},"separate legal entity",{"type":23,"value":276},", meaning the company exists independently from its owner.",{"type":17,"tag":83,"props":278,"children":280},{"id":279},"ownership-and-registration-1",[281],{"type":23,"value":88},{"type":17,"tag":25,"props":283,"children":284},{},[285,287,292,294,299],{"type":23,"value":286},"An AS can be established by one person or several shareholders-no partner is required to start the company. Registration is done via Altinn.no. A ",{"type":17,"tag":31,"props":288,"children":289},{},[290],{"type":23,"value":291},"registration fee",{"type":23,"value":293}," of 6,500 NOK (2025) applies, and the required documents must be prepared: articles of association (",{"type":17,"tag":39,"props":295,"children":296},{},[297],{"type":23,"value":298},"vedtekter",{"type":23,"value":300},"), a memorandum of incorporation, and a bank account for depositing share capital. Once approved, the company is registered in the Brønnøysund Register Centre.",{"type":17,"tag":83,"props":302,"children":304},{"id":303},"share-capital",[305],{"type":23,"value":306},"Share capital",{"type":17,"tag":25,"props":308,"children":309},{},[310,312,317],{"type":23,"value":311},"The minimum share capital for an AS is ",{"type":17,"tag":31,"props":313,"children":314},{},[315],{"type":23,"value":316},"30,000 NOK",{"type":23,"value":318},". These funds can later be used for business expenses, so they do not need to remain unused-but they must be documented during the incorporation process. Share capital can also consist of assets, such as equipment of equivalent value.",{"type":17,"tag":83,"props":320,"children":322},{"id":321},"liability-1",[323],{"type":23,"value":117},{"type":17,"tag":25,"props":325,"children":326},{},[327,329,334],{"type":23,"value":328},"The owner of an AS is not personally liable for the company’s obligations. Liability is ",{"type":17,"tag":31,"props":330,"children":331},{},[332],{"type":23,"value":333},"limited to the contributed share capital",{"type":23,"value":335},". This is one of the main advantages of an AS, especially for businesses operating in higher-risk industries or handling large contracts.",{"type":17,"tag":83,"props":337,"children":339},{"id":338},"profit-distribution",[340],{"type":23,"value":341},"Profit distribution",{"type":17,"tag":25,"props":343,"children":344},{},[345,347,352,354,359,361,366],{"type":23,"value":346},"In an AS, the owner can receive ",{"type":17,"tag":31,"props":348,"children":349},{},[350],{"type":23,"value":351},"a salary",{"type":23,"value":353}," as an employee and/or ",{"type":17,"tag":31,"props":355,"children":356},{},[357],{"type":23,"value":358},"dividends",{"type":23,"value":360}," from company profits. Company profits are taxed at a 22% corporate tax rate (",{"type":17,"tag":39,"props":362,"children":363},{},[364],{"type":23,"value":365},"ordinary income tax",{"type":23,"value":367},"). Salary is taxed like that of any other employee, while dividends are subject to capital income tax (effectively 37.8% in 2025). This allows for flexible income planning.",{"type":17,"tag":83,"props":369,"children":371},{"id":370},"accounting-and-administrative-obligations",[372],{"type":23,"value":373},"Accounting and administrative obligations",{"type":17,"tag":25,"props":375,"children":376},{},[377,379,384,386,391],{"type":23,"value":378},"An AS must maintain ",{"type":17,"tag":31,"props":380,"children":381},{},[382],{"type":23,"value":383},"full accounting records",{"type":23,"value":385}," in accordance with Norwegian law and submit annual financial statements (",{"type":17,"tag":39,"props":387,"children":388},{},[389],{"type":23,"value":390},"årsregnskap",{"type":23,"value":392},"). It is also required to keep board documentation, hold general meetings, and report changes in the company structure. These formal obligations apply even if you are the sole owner and director.",{"type":17,"tag":83,"props":394,"children":396},{"id":395},"employing-the-owner",[397],{"type":23,"value":398},"Employing the owner",{"type":17,"tag":25,"props":400,"children":401},{},[402,404,409,411,415,417,422],{"type":23,"value":403},"The owner of an AS can employ themselves as an employee and receive a salary, with taxes and social contributions calculated in the same way as for any other employee. This provides ",{"type":17,"tag":31,"props":405,"children":406},{},[407],{"type":23,"value":408},"full social benefits",{"type":23,"value":410},"-sick pay from day 1, paid vacation, holiday pay, pension rights, unemployment benefits (",{"type":17,"tag":39,"props":412,"children":413},{},[414],{"type":23,"value":223},{"type":23,"value":416},"), and other benefits offered by NAV. The company also pays employer social security contributions (",{"type":17,"tag":39,"props":418,"children":419},{},[420],{"type":23,"value":421},"arbeidsgiveravgift",{"type":23,"value":232},{"type":17,"tag":83,"props":424,"children":426},{"id":425},"social-benefits",[427],{"type":23,"value":428},"Social benefits",{"type":17,"tag":25,"props":430,"children":431},{},[432],{"type":23,"value":433},"Employment in an AS is a major advantage compared to ENK. An AS employee (including the owner employed in their own company) is entitled to 100% sick pay from day 1 of illness (the company covers the first 16 days, after which NAV takes over). They may also be entitled to unemployment benefits, provided the requirements are met (income from salary, not dividends).",{"type":17,"tag":83,"props":435,"children":437},{"id":436},"business-growth-and-sale",[438],{"type":23,"value":439},"Business growth and sale",{"type":17,"tag":25,"props":441,"children":442},{},[443],{"type":23,"value":444},"AS is a flexible legal structure-it allows for easy introduction of new shareholders, sale of shares or the entire company, attracting investors, and signing contracts. This makes AS an ideal structure for businesses planning growth, scaling, or international expansion.",{"type":17,"tag":25,"props":446,"children":447},{},[448],{"type":23,"value":449},"Thanks to its legal personality and structured framework, AS offers greater security and better access to social benefits, but it also requires more administrative effort and financial commitment. It is an ideal choice for entrepreneurs with long-term plans, higher financial risk, or ambitions to build a professional brand in Norway.",{"type":17,"tag":66,"props":451,"children":453},{"id":452},"who-should-choose-enk-and-who-should-choose-as",[454],{"type":23,"value":455},"Who should choose ENK, and who should choose AS?",{"type":17,"tag":25,"props":457,"children":458},{},[459],{"type":23,"value":460},"The choice of business structure depends on individual plans, business scale, and risk tolerance.",{"type":17,"tag":25,"props":462,"children":463},{},[464,469],{"type":17,"tag":31,"props":465,"children":466},{},[467],{"type":23,"value":468},"ENK",{"type":23,"value":470}," is suitable for small businesses and beginners. Registration is quick, startup costs are low, and administrative requirements are minimal. However, the owner bears full personal liability and does not have full employee rights (lower social benefits).",{"type":17,"tag":25,"props":472,"children":473},{},[474,479],{"type":17,"tag":31,"props":475,"children":476},{},[477],{"type":23,"value":478},"AS",{"type":23,"value":480}," is recommended for larger projects, collaboration with others, or investment plans. Limited liability protects the owner’s private assets (you only risk the invested capital). AS also makes it easier to attract partners and investors and provides full employee benefits (e.g. unemployment benefits from NAV). On the downside, AS requires more capital and involves more formal procedures (registration, accounting). The decision should always be made based on individual circumstances, ideally in consultation with an accountant.",{"type":17,"tag":66,"props":482,"children":484},{"id":483},"enk-vs-as-comparison",[485],{"type":23,"value":486},"ENK vs AS – comparison",{"type":17,"tag":25,"props":488,"children":489},{},[490],{"type":23,"value":491},"We hope the table below will help you choose the right business structure in Norway:",{"type":17,"tag":493,"props":494,"children":495},"table",{},[496,520],{"type":17,"tag":497,"props":498,"children":499},"thead",{},[500],{"type":17,"tag":501,"props":502,"children":503},"tr",{},[504,510,515],{"type":17,"tag":505,"props":506,"children":507},"th",{},[508],{"type":23,"value":509},"Feature",{"type":17,"tag":505,"props":511,"children":512},{},[513],{"type":23,"value":514},"ENK (Sole proprietorship)",{"type":17,"tag":505,"props":516,"children":517},{},[518],{"type":23,"value":519},"AS (Limited 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Unlike a Norwegian AS, a NUF does ",{"type":17,"tag":31,"props":1520,"children":1521},{},[1522],{"type":23,"value":1523},"not",{"type":23,"value":1525}," require any minimum share capital at the time of registration.",{"type":17,"tag":25,"props":1527,"children":1528},{},[1529],{"type":23,"value":1530},"Any foreign business that intends to carry out commercial activity in Norway-whether for a short contract or on a long-term basis-must obtain a Norwegian organisation number. This can be done either by registering a NUF branch or by establishing a separate Norwegian company.",{"type":17,"tag":66,"props":1532,"children":1534},{"id":1533},"when-is-a-nuf-a-good-option",[1535],{"type":23,"value":1536},"When is a NUF a good option?",{"type":17,"tag":25,"props":1538,"children":1539},{},[1540,1542,1547],{"type":23,"value":1541},"A NUF branch is typically recommended for businesses that ",{"type":17,"tag":31,"props":1543,"children":1544},{},[1545],{"type":23,"value":1546},"already have an established company abroad and want to expand into Norway",{"type":23,"value":1548}," without creating a brand-new legal entity. For example, if a Polish company plans to deliver a project or a series of contracts in Norway, it may register a NUF in order to operate as the same legal entity in the Norwegian market. This keeps responsibility on the parent company and can simplify internal management-Norwegian operations become an integrated part of the foreign company.",{"type":17,"tag":25,"props":1550,"children":1551},{},[1552,1554,1559,1561,1566],{"type":23,"value":1553},"This structure can be useful if you want to ",{"type":17,"tag":31,"props":1555,"children":1556},{},[1557],{"type":23,"value":1558},"maintain one unified company structure internationally",{"type":23,"value":1560},"-for instance, profits generated in Norway belong directly to the parent company (no need to declare dividends from a separate Norwegian company). A NUF can also work well for ",{"type":17,"tag":31,"props":1562,"children":1563},{},[1564],{"type":23,"value":1565},"temporary projects",{"type":23,"value":1567},", where you expect to operate in Norway for a limited time and would rather avoid establishing-and later liquidating-a full Norwegian company.",{"type":17,"tag":25,"props":1569,"children":1570},{},[1571],{"type":23,"value":1572},"It’s also worth noting that Norwegian law does not impose strict limits on the legal form of the foreign parent company. A NUF can be registered by a limited company, a large corporation, a partnership, or even a sole proprietorship operating abroad.",{"type":17,"tag":25,"props":1574,"children":1575},{},[1576,1578,1583],{"type":23,"value":1577},"For larger companies, there can be a tax-related advantage as well: if the company’s main seat and management remain abroad, ",{"type":17,"tag":31,"props":1579,"children":1580},{},[1581],{"type":23,"value":1582},"Norway generally taxes only the income attributable to the branch’s activity in Norway",{"type":23,"value":1584},". In other words, the Norwegian tax authority will tax profits generated in Norway, while the rest of the parent company’s operations are taxed in the home country (in line with local rules and applicable double-tax treaties). This can be beneficial for businesses operating across multiple countries-the Norwegian branch works locally while remaining financially part of the parent company.",{"type":17,"tag":66,"props":1586,"children":1588},{"id":1587},"when-is-enk-or-as-a-better-choice-than-nuf",[1589],{"type":23,"value":1590},"When is ENK or AS a better choice than NUF?",{"type":17,"tag":25,"props":1592,"children":1593},{},[1594,1596,1601,1603,1608,1610,1614,1616,1620],{"type":23,"value":1595},"Despite these advantages, ",{"type":17,"tag":31,"props":1597,"children":1598},{},[1599],{"type":23,"value":1600},"a NUF is not always the best choice",{"type":23,"value":1602},", especially for small business owners and people starting from scratch in Norway. If you ",{"type":17,"tag":31,"props":1604,"children":1605},{},[1606],{"type":23,"value":1607},"don’t already run a substantial business abroad",{"type":23,"value":1609}," and simply want to start a business in Norway (for example, as a Pole moving to Norway), it is usually more practical to register a local ",{"type":17,"tag":31,"props":1611,"children":1612},{},[1613],{"type":23,"value":468},{"type":23,"value":1615}," or establish an ",{"type":17,"tag":31,"props":1617,"children":1618},{},[1619],{"type":23,"value":478},{"type":23,"value":944},{"type":17,"tag":25,"props":1622,"children":1623},{},[1624,1626,1631],{"type":23,"value":1625},"For individuals operating on a smaller scale, ",{"type":17,"tag":31,"props":1627,"children":1628},{},[1629],{"type":23,"value":1630},"ENK (sole proprietorship)",{"type":23,"value":1632}," is often the simplest option: fast registration, no capital requirements and minimal formalities. The downside is that the owner has unlimited personal liability-but a similar situation can apply to a NUF if the foreign parent is a sole proprietorship. In that case, you still carry unlimited personal liability, and setting up a NUF does not provide extra legal protection-it may only complicate the structure (operating in two countries).",{"type":17,"tag":25,"props":1634,"children":1635},{},[1636,1638,1642,1644,1648],{"type":23,"value":1637},"A Norwegian ",{"type":17,"tag":31,"props":1639,"children":1640},{},[1641],{"type":23,"value":478},{"type":23,"value":1643}," is comparable to a limited liability company: it separates company assets from private assets (liability is limited to the company’s capital), and it also allows the owner to be employed by their own company. The minimum share capital is currently ",{"type":17,"tag":31,"props":1645,"children":1646},{},[1647],{"type":23,"value":316},{"type":23,"value":944},{"type":17,"tag":25,"props":1650,"children":1651},{},[1652,1654,1659],{"type":23,"value":1653},"In practice, if you don’t need a single international structure and you want strong credibility in Norway, it is often ",{"type":17,"tag":31,"props":1655,"children":1656},{},[1657],{"type":23,"value":1658},"better to set up a local AS",{"type":23,"value":1660}," from the start. AS is widely recognised in Norway, and clients, banks and investors typically trust an AS more than a foreign branch without share capital. Running an AS also keeps you within one legal and tax system, which makes many things easier (and avoids juggling rules from two countries at the same time).",{"type":17,"tag":66,"props":1662,"children":1664},{"id":1663},"the-nuf-registration-process-in-norway",[1665],{"type":23,"value":1666},"The NUF registration process in Norway",{"type":17,"tag":25,"props":1668,"children":1669},{},[1670,1672,1677,1679,1684,1686,1691],{"type":23,"value":1671},"To ",{"type":17,"tag":31,"props":1673,"children":1674},{},[1675],{"type":23,"value":1676},"register a NUF branch",{"type":23,"value":1678},", you must submit it to the Brønnøysund Register Centre (",{"type":17,"tag":39,"props":1680,"children":1681},{},[1682],{"type":23,"value":1683},"Brønnøysundregistrene",{"type":23,"value":1685},"). In practice, this is done through a coordinated registration form (",{"type":17,"tag":39,"props":1687,"children":1688},{},[1689],{"type":23,"value":1690},"Samordnet registermelding",{"type":23,"value":1692},") for a foreign enterprise with a Norwegian branch.",{"type":17,"tag":25,"props":1694,"children":1695},{},[1696],{"type":23,"value":1697},"At the moment, NUF registration is often less automated than the registration of Norwegian companies. It may require filling out a paper form (available on Brønnøysundregistrene’s website) and sending it by post, or submitting scanned documents through a dedicated contact form. You must attach documentation proving that the parent company exists-for example, an extract from the foreign business register (such as Poland’s KRS), translated into Norwegian or English, as well as the parent company’s articles/constitution and any relevant powers of attorney.",{"type":17,"tag":25,"props":1699,"children":1700},{},[1701],{"type":23,"value":1702},"If individuals registering the NUF (or holding formal roles, such as branch signatories) do not have a Norwegian personal number, they must also apply for a temporary D-number. The D-number application can be included with the registration documents.",{"type":17,"tag":25,"props":1704,"children":1705},{},[1706,1708,1713],{"type":23,"value":1707},"The branch name is typically the parent company’s name with “NUF” added. If the foreign enterprise registers its branch in the Norwegian Register of Business Enterprises (",{"type":17,"tag":39,"props":1709,"children":1710},{},[1711],{"type":23,"value":1712},"Foretaksregisteret",{"type":23,"value":1714},"), the branch is expected to use the official parent company name followed by “NUF”. For example, if a Polish company “XYZ sp. z o.o.” opens a branch, the Norwegian name might be “XYZ Sp. z o.o. NUF”.",{"type":17,"tag":25,"props":1716,"children":1717},{},[1718,1720,1725],{"type":23,"value":1719},"NUF registration is subject to ",{"type":17,"tag":31,"props":1721,"children":1722},{},[1723],{"type":23,"value":1724},"official fees",{"type":23,"value":1726},", similar to company registration. As of 03.09.2025, the fees are:",{"type":17,"tag":892,"props":1728,"children":1729},{},[1730,1742],{"type":17,"tag":896,"props":1731,"children":1732},{},[1733,1735,1740],{"type":23,"value":1734},"registration in the Central Coordinating Register (",{"type":17,"tag":39,"props":1736,"children":1737},{},[1738],{"type":23,"value":1739},"Enhetsregisteret",{"type":23,"value":1741},") only: 3,378 NOK",{"type":17,"tag":896,"props":1743,"children":1744},{},[1745,1747,1751],{"type":23,"value":1746},"full registration in the Register of Business Enterprises (",{"type":17,"tag":39,"props":1748,"children":1749},{},[1750],{"type":23,"value":1712},{"type":23,"value":1752},"): 3,925 NOK",{"type":17,"tag":25,"props":1754,"children":1755},{},[1756],{"type":23,"value":1757},"Because foreign enterprises operating in Norway are generally required to register in both registers, most NUF branches pay 3,925 NOK in practice.",{"type":17,"tag":25,"props":1759,"children":1760},{},[1761],{"type":23,"value":1762},"For comparison, registering a new Norwegian AS online costs 6,500 NOK (7,653 NOK on paper). So in terms of fees, NUF is cheaper to set up.",{"type":17,"tag":25,"props":1764,"children":1765},{},[1766,1768,1773],{"type":23,"value":1767},"Processing times at Brønnøysundregistrene depend on workload and are usually between one and several weeks. After registration, the branch receives a unique organisation number (",{"type":17,"tag":39,"props":1769,"children":1770},{},[1771],{"type":23,"value":1772},"organisasjonsnummer",{"type":23,"value":232},{"type":17,"tag":66,"props":1775,"children":1777},{"id":1776},"legal-and-tax-obligations-for-a-nuf",[1778],{"type":23,"value":1779},"Legal and tax obligations for a NUF",{"type":17,"tag":25,"props":1781,"children":1782},{},[1783],{"type":23,"value":1784},"When you register a NUF, you should be aware that operating a branch in Norway is regulated much like operating a Norwegian business.",{"type":17,"tag":25,"props":1786,"children":1787},{},[1788,1790,1795],{"type":23,"value":1789},"First, a NUF branch with taxable activity in Norway generally must keep full accounts in accordance with Norwegian rules and submit annual financial statements to the Accounting Register (",{"type":17,"tag":39,"props":1791,"children":1792},{},[1793],{"type":23,"value":1794},"Regnskapsregisteret",{"type":23,"value":1796},"). Even though the branch is not a separate company, if it generates taxable income in Norway it may still be required to prepare and file annual reports (balance sheet, profit and loss statement, etc.) similar to an AS.",{"type":17,"tag":25,"props":1798,"children":1799},{},[1800],{"type":23,"value":1801},"Larger branches may also be subject to audit requirements-if annual turnover exceeds 7 million NOK, an auditor may be required to review the annual accounts. In practice, these thresholds are similar to those applied to AS companies.",{"type":17,"tag":25,"props":1803,"children":1804},{},[1805,1807,1812,1814,1819],{"type":23,"value":1806},"Tax-wise, as mentioned above, a NUF branch generally reports and pays tax in Norway on income attributable to activity in Norway. Norway’s corporate income tax rate is currently 22%, and that is typically the tax applied to profits generated by the Norwegian branch (assuming the parent company is a corporate entity). Corporate tax is usually paid in two equal instalments in the year following the tax year (by 15 February and 15 April). Tax reporting is done by submitting the annual tax return (",{"type":17,"tag":39,"props":1808,"children":1809},{},[1810],{"type":23,"value":1811},"skattemelding",{"type":23,"value":1813},") to the Norwegian Tax Administration (",{"type":17,"tag":39,"props":1815,"children":1816},{},[1817],{"type":23,"value":1818},"Skatteetaten",{"type":23,"value":1820},"), with the standard deadline being 31 May for the previous year.",{"type":17,"tag":25,"props":1822,"children":1823},{},[1824],{"type":23,"value":1825},"It’s also worth noting that if the foreign parent company is a limited liability entity comparable to a Norwegian AS, taxation in Norway often ends at the 22% profit level-internal transfers to the parent company are generally not subject to additional Norwegian tax. However, if the branch is owned by an individual (e.g., the parent company is a sole proprietorship), profits may be treated as personal income and taxed progressively-often resulting in a higher overall tax burden.",{"type":17,"tag":25,"props":1827,"children":1828},{},[1829,1831,1836],{"type":23,"value":1830},"Hiring employees in a NUF branch follows the same rules as in Norwegian companies. Employees in Norway are entitled to full Norwegian social benefits, including 100% sick pay from day one (the employer covers the first 16 days, NAV from day 17), unemployment benefits in case of job loss, and pension accrual based on salary. The branch must also handle payroll tax withholding, employer social security contributions, monthly reporting (",{"type":17,"tag":39,"props":1832,"children":1833},{},[1834],{"type":23,"value":1835},"a-melding",{"type":23,"value":1837},"), and other obligations-just like a local employer.",{"type":17,"tag":25,"props":1839,"children":1840},{},[1841,1843,1848],{"type":23,"value":1842},"As for VAT, a NUF is treated the same as a Norwegian business. The branch must register for VAT (",{"type":17,"tag":39,"props":1844,"children":1845},{},[1846],{"type":23,"value":1847},"Merverdiavgiftsregisteret",{"type":23,"value":1849},") once VAT-liable turnover exceeds 50,000 NOK within a rolling 12-month period. Businesses from the EU/EEA (including Poland) can normally register for Norwegian VAT without appointing a local VAT representative. After registration, the branch submits VAT returns (usually every two months) and pays or claims VAT according to the standard rules.",{"type":17,"tag":66,"props":1851,"children":1853},{"id":1852},"nuf-pros-and-cons-quick-overview",[1854],{"type":23,"value":1855},"NUF pros and cons – quick overview",{"type":17,"tag":83,"props":1857,"children":1859},{"id":1858},"advantages-of-nuf",[1860],{"type":23,"value":1861},"Advantages of NUF",{"type":17,"tag":892,"props":1863,"children":1864},{},[1865,1878,1891,1904,1917],{"type":17,"tag":896,"props":1866,"children":1867},{},[1868,1873,1876],{"type":17,"tag":31,"props":1869,"children":1870},{},[1871],{"type":23,"value":1872},"No minimum share capital",{"type":17,"tag":928,"props":1874,"children":1875},{},[],{"type":23,"value":1877},"\nYou don’t need to contribute a minimum share capital amount (unlike AS, which requires at least 30,000 NOK). This lowers the barrier to entry and reduces startup costs.",{"type":17,"tag":896,"props":1879,"children":1880},{},[1881,1886,1889],{"type":17,"tag":31,"props":1882,"children":1883},{},[1884],{"type":23,"value":1885},"Lower registration fees",{"type":17,"tag":928,"props":1887,"children":1888},{},[],{"type":23,"value":1890},"\nRegistration in the Register of Business Enterprises costs 3,925 NOK, while registering an AS online costs 6,500 NOK.",{"type":17,"tag":896,"props":1892,"children":1893},{},[1894,1899,1902],{"type":17,"tag":31,"props":1895,"children":1896},{},[1897],{"type":23,"value":1898},"One unified company structure",{"type":17,"tag":928,"props":1900,"children":1901},{},[],{"type":23,"value":1903},"\nA NUF allows you to operate in Norway under the same legal entity as abroad. Contracts, assets and profits belong directly to the parent company, which can simplify management-especially for businesses active in several countries.",{"type":17,"tag":896,"props":1905,"children":1906},{},[1907,1912,1915],{"type":17,"tag":31,"props":1908,"children":1909},{},[1910],{"type":23,"value":1911},"Avoiding double taxation of global profits",{"type":17,"tag":928,"props":1913,"children":1914},{},[],{"type":23,"value":1916},"\nNorway generally taxes only the income generated by the branch in Norway, while the rest remains taxed in the home country. Double-tax treaties help ensure the same profits aren’t taxed twice.",{"type":17,"tag":896,"props":1918,"children":1919},{},[1920,1925,1928],{"type":17,"tag":31,"props":1921,"children":1922},{},[1923],{"type":23,"value":1924},"Easier exit from the Norwegian market",{"type":17,"tag":928,"props":1926,"children":1927},{},[],{"type":23,"value":1929},"\nIf a project ends or the business doesn’t work out, closing a branch is often simpler than liquidating a Norwegian company. You deregister the branch in Norway while the parent company continues operating abroad.",{"type":17,"tag":83,"props":1931,"children":1933},{"id":1932},"disadvantages-and-limitations-of-nuf",[1934],{"type":23,"value":1935},"Disadvantages and limitations of NUF",{"type":17,"tag":892,"props":1937,"children":1938},{},[1939,1952,1965,1978,1991],{"type":17,"tag":896,"props":1940,"children":1941},{},[1942,1947,1950],{"type":17,"tag":31,"props":1943,"children":1944},{},[1945],{"type":23,"value":1946},"Two sets of rules and more administration",{"type":17,"tag":928,"props":1948,"children":1949},{},[],{"type":23,"value":1951},"\nA NUF often means compliance in both Norway and the home country-potentially more accounting, reporting and legal complexity. For small businesses, this can be disproportionally burdensome.",{"type":17,"tag":896,"props":1953,"children":1954},{},[1955,1960,1963],{"type":17,"tag":31,"props":1956,"children":1957},{},[1958],{"type":23,"value":1959},"Lower credibility in the local market (sometimes)",{"type":17,"tag":928,"props":1961,"children":1962},{},[],{"type":23,"value":1964},"\nSome Norwegian partners may view foreign branches as less transparent than local AS companies. Past misuse of NUF structures has also created some scepticism in certain industries. Banks and contractors may be more cautious, especially regarding enforcement of claims against a foreign parent entity.",{"type":17,"tag":896,"props":1966,"children":1967},{},[1968,1973,1976],{"type":17,"tag":31,"props":1969,"children":1970},{},[1971],{"type":23,"value":1972},"No automatic limitation of liability",{"type":17,"tag":928,"props":1974,"children":1975},{},[],{"type":23,"value":1977},"\nThe level of liability protection depends on the legal form of the parent company. If the parent is a limited company, owners benefit from limited liability-but if the parent is a sole proprietorship, the owner may still have unlimited personal liability for the Norwegian branch’s obligations.",{"type":17,"tag":896,"props":1979,"children":1980},{},[1981,1986,1989],{"type":17,"tag":31,"props":1982,"children":1983},{},[1984],{"type":23,"value":1985},"More complex registration process",{"type":17,"tag":928,"props":1987,"children":1988},{},[],{"type":23,"value":1990},"\nSetting up a NUF can involve paper forms and document submission, while ENK and AS are often fully online via Altinn. This can mean more effort and longer processing time.",{"type":17,"tag":896,"props":1992,"children":1993},{},[1994,1999,2002],{"type":17,"tag":31,"props":1995,"children":1996},{},[1997],{"type":23,"value":1998},"Ongoing accounting and compliance costs",{"type":17,"tag":928,"props":2000,"children":2001},{},[],{"type":23,"value":2003},"\nWhile registration is cheaper, operating a NUF can involve higher costs due to bookkeeping, reporting, translations, and potentially audit requirements. For a small business, this may be heavier than running a simple ENK.",{"type":17,"tag":66,"props":2005,"children":2006},{"id":882},[2007],{"type":23,"value":885},{"type":17,"tag":25,"props":2009,"children":2010},{},[2011,2013,2018],{"type":23,"value":2012},"Setting up a ",{"type":17,"tag":31,"props":2014,"children":2015},{},[2016],{"type":23,"value":2017},"NUF in Norway",{"type":23,"value":2019}," can be a strong option for medium-sized and larger businesses that want to enter the Norwegian market while keeping their existing legal and financial structure. A foreign branch can make it easier to operate under one entity, avoid double taxation of global profits, and close operations in Norway more smoothly after a project ends. However, it also comes with significant compliance requirements, Norwegian accounting and reporting obligations, and in some cases lower trust from local counterparts.",{"type":17,"tag":25,"props":2021,"children":2022},{},[2023,2025,2030,2031,2035,2037,2041,2043,2047,2049,2053,2054,2058],{"type":23,"value":2024},"For people who are just starting ",{"type":17,"tag":31,"props":2026,"children":2027},{},[2028],{"type":23,"value":2029},"a business in Norway",{"type":23,"value":1152},{"type":17,"tag":31,"props":2032,"children":2033},{},[2034],{"type":23,"value":468},{"type":23,"value":2036}," or ",{"type":17,"tag":31,"props":2038,"children":2039},{},[2040],{"type":23,"value":478},{"type":23,"value":2042}," is often a better choice. These forms are easier to register, better recognised in the market, and typically provide more transparency when dealing with Norwegian clients, banks and authorities. Ultimately, the right choice depends on your situation: if you already run an established business in Poland or another EEA country, consider ",{"type":17,"tag":31,"props":2044,"children":2045},{},[2046],{"type":23,"value":1445},{"type":23,"value":2048},"; if you’re building a business from scratch in Norway, choose ",{"type":17,"tag":31,"props":2050,"children":2051},{},[2052],{"type":23,"value":468},{"type":23,"value":2036},{"type":17,"tag":31,"props":2055,"children":2056},{},[2057],{"type":23,"value":478},{"type":23,"value":944},{"type":17,"tag":25,"props":2060,"children":2061},{},[2062,2067],{"type":17,"tag":31,"props":2063,"children":2064},{},[2065],{"type":23,"value":2066},"Before deciding, it’s a good idea to speak with an accountant",{"type":23,"value":2068}," to match the structure to your plans, business scale and tax considerations. A well-chosen legal form is a solid foundation for growing a successful business in Norway.",{"type":17,"tag":25,"props":2070,"children":2071},{},[2072],{"type":17,"tag":31,"props":2073,"children":2074},{},[2075,2077,2080,2084,2085,2088],{"type":23,"value":2076},"Are you thinking about moving a Polish business to Norway-or simply opening a company here? Contact us at",{"type":17,"tag":928,"props":2078,"children":2079},{},[],{"type":17,"tag":937,"props":2081,"children":2082},{"href":939},[2083],{"type":23,"value":942},{"type":23,"value":944},{"type":17,"tag":928,"props":2086,"children":2087},{},[],{"type":23,"value":2089},"\nWe’re available Monday to Friday, 9:00 AM–9:00 PM, and we’ll be happy to help!",{"type":17,"tag":25,"props":2091,"children":2092},{},[2093],{"type":17,"tag":39,"props":2094,"children":2095},{},[2096,2097],{"type":23,"value":964},{"type":17,"tag":937,"props":2098,"children":2099},{"href":967},[2100],{"type":23,"value":970},{"title":7,"searchDepth":972,"depth":972,"links":2102},[2103,2104,2105,2106,2107,2108,2112],{"id":1480,"depth":975,"text":1483},{"id":1533,"depth":975,"text":1536},{"id":1587,"depth":975,"text":1590},{"id":1663,"depth":975,"text":1666},{"id":1776,"depth":975,"text":1779},{"id":1852,"depth":975,"text":1855,"children":2109},[2110,2111],{"id":1858,"depth":972,"text":1861},{"id":1932,"depth":972,"text":1935},{"id":882,"depth":975,"text":885},"content:news:when-start-nuf:index.md","news/when-start-nuf/index.md","news/when-start-nuf/index",{"loc":1417},1779779323591]