Parent company can be something to consider when a foreign company establishes a subsidiary (joint stock company) in Norway. In principle, the subsidiary is an independent legal entity, and thus the parent company is not liable, unless specific parent guarantees have been given.
A1 (formerly E101) is a certificate which documents that the employee is covered by social security in their home country during the employment period in Norway. Without the certificate. The employer must pay employer’s contribution (Arbeidsgiveravgift) in Norway (up to 14,1%) and the employee must pay a social security contribution of 8,2% in order to […]
Persons with employment in Norway for less than 6 months and whom are required to have a Norwegian tax card must have a D-number (tax number). This is necessary when you: Are taxable in Norway Need a Norwegian bank account Are a customer in the Norwegian central securities depository Receive social security benefits from Norway […]
Non-Norwegian citizens must appear in person at one of the approved tax offices (ID offices) for ID verification in order to receive a tax card. At the ID office you must bring: Valid ID – passport Application for a tax card for foreign nationals – form RF1209 Proof of employment in Norway (employment contract)
RF-1199B Information about contracts, contractors and employees Information on all contractual relationships with non-Norwegian suppliers (or persons) must be submitted to the The Norwegian Tax Administration when the task is performed: In connection to construction and assembly In a geographical location under the customer’s control in Norway On the Norwegian continental shelf RF1199 must be […]
When revenue exceeds NOK 50,000, the company must register for value added tax. Value added tax is abbreviated “VAT” and referred to as “moms” or MVA in Norway. VAT must be reported 6 times a year. If you have a VAT representative, they are the one to perform this task. If the turnover is below […]
From 2017-04-01 the majority of companies from the EU/EEA are no longer required to have a VAT representative when operating in Norway (Norwegian legal representative). Companies outside the EU/EEA which operate in Norway without a permanent place of business are still required to have a VAT representative. When registering a VAT representative, the non-Norwegian company […]
NUF: Norwegian registered foreign enterprise (Norwegian registered foreign company). For a foreign company, this is the equivalent of setting up a Norwegian branch. The foreign company is the legal entity, as opposed to setting up a (subsidiary) company.
Why HSE-card? ALL companies that carry out construction work (which is defined VERY broadly) in Norway must equip their employees with HSE(HMS) cards – also known as “building cards” or “ID cards”. Lack of HSE-cards can trigger a fee that is a minimum of NOK 10,000. Formalities and requirements Before HSE-cards can be acquired, the […]