Doing business in Norway

Tax and VAT liability and social security issues must be assessed, and you must follow Norwegian labour law. There may also be immigration issues which must be considered.

Ræder’s lawyers have extensive experience in assisting foreign companies in legal matters related to their business in Norway. We advise a wide range of clients accross various industries.

We can assist in all types of issues, such as:

• Advise on type of entity
• Company/Branch (“NUF”) registration
• Evaluation of tax and VAT liability
• Interpretation of tax treaties
• Completion and submission of individual and company tax returns
• VAT reporting
• Registration in the VAT register
• VAT representation
• Reporting of contracts and employees in Norway (RF-1199 and RF-1198)
• Application for a Norwegian ID-number and identity check
• ID-cards for construction workers
• Payroll routines and salary withholding tax compliance
• National Insurance Scheme and social security contribution
• Accounting legislation
• Labour Law
• Immigration law

Business activities in Norway can be organised in several ways. Find out how: 

Find out how to register your business

When operating in Norway, businesses are subject to Norwegian taxation in accordance with internal Norwegian legislation. Get an overview here

Pursuant to the Norwegian Tax Act, a NUF will be liable to pay Norwegian tax on income from business activities that are carried out in Norway

Foreign companies that carry out business in Norway must comply with the Norwegian VAT rules

Foreign emloyers and expacts must deal with Norwegian Compliance obligations and labour law. We provide an overview of reporting of assignment and workers, Norwegian tax liability for employers,  PAYE – the new tax scheme for foreign employees, Social security membership and tax returns.  

Businesses that have employees or who pay salaries must submit an “a-melding”. Read more about A-melding - withholding tax and payroll.

We provide insight into Norwegian Labour law so that your business is aware of the Labour Law wages for foreign posted workers.

All workers on construction sites must hold a valid HSE card (ID-Card).