Norway 2025: Government Websites and Practical Guide for Overseas Companies

This guide compiles the core government and departmental resources overseas companies need when starting or running operations in Norway in 2025. It covers company registration, tax filing, labor rules, visa processes and practical step-by-step actions, plus keyNotes (precautions). Use the official websites below for the latest forms and legal texts.

Key Government and Agency Websites

High-level Policy Themes and Interpretations (2025)

By 2025 Norwegian authorities continue to emphasize digital reporting, rigorous enforcement of labor protections, and strong anti-money-laundering (AML) controls. Key interpretive points to watch:

• Digital-first compliance: Authorities expect use of Altinn and electronic IDs for filings. Paper submissions are increasingly limited.
• Labor protection focus: Norway maintains strict rules on working hours, health & safety and protections for temporary and agency workers. Collective agreements may set higher standards than statutory minimums.
• Tax transparency: Automatic exchange of information and documentation (transfer pricing where relevant) remain priorities. Keep robust documentation for cross-border transactions.
• Immigration clarity: EEA nationals enjoy freedom of movement but must register; non-EEA nationals require the appropriate UDI permit tied to the work purpose.
• AML and financial controls: Increased scrutiny over payment flows and client onboarding can affect onboarding timelines for corporate bank accounts.

Step-by-step: Establishing and Operating in Norway

1. Decide legal form and preliminary checks

1. Choose entity type: AS (private limited company), ENK (sole proprietor), or NUF (foreign branch). AS is common for subsidiaries; NUF may be faster but has differences in liability and reporting.
2. Check trade restrictions, regulated professions and sector-specific licenses.

2. Register company

1. Create user access on Altinn and prepare required documentation (memorandum & articles for AS, registration forms).
2. Register with Brønnøysund to obtain an organization number (org.nr) and register in Enhetsregisteret/Foretaksregisteret.
3. Deposit share capital for an AS (minimum statutory amount) and submit confirmation to the register.

3. Tax and VAT registration

1. Register for tax at Skatteetaten and request a VAT (mva) registration when turnover exceeds the threshold or when engaged in taxable activities. Confirm current VAT threshold and rates on skatteetaten.no.
2. Obtain D-numbers for foreign employees or representatives who need tax IDs.
3. Understand corporate tax obligations (check current statutory rate and filing deadlines on Skatteetaten).

4. Payroll, social security and reporting

1. Set up payroll system that supports A-melding monthly reporting through Altinn.
2. Register as an employer with NAV for employer contributions and obligations related to sick pay and benefits.
3. Confirm rates for arbeidsgiveravgift (employer social contributions); these vary by geographic zone.

5. Hiring foreign staff and permits

1. For EEA/EEA+Swiss nationals: check registration requirements; in many cases no work permit is required but registration may be mandatory.
2. For non-EEA nationals: submit permit applications via UDI (skilled worker, seasonal, intra-company transfer etc.). Begin applications early — processing can take weeks or months.
3. Plan for accommodation, tax withholding, and potential social security coordination.

6. Banking, AML and contracts

1. Open a Norwegian bank account — banks will perform AML/KYC checks and may require local presence or additional documentation for foreign owners.
2. Ensure standard employment contracts comply with Norwegian law, language preferences and statutory clauses (holidays, termination rules).

Notes (Key Precautions and Practical Tips)

• Always verify current thresholds, rates and forms on official sites listed above — rules can change year-to-year.
• Language: many official pages are in Norwegian. Use translated versions but consider professional translation for legal documents.
• Permanent establishment risk: structured service delivery or a local office can create tax/resident obligations — seek tax advice early.
• Collective agreements: sectoral collective bargaining agreements may impose higher wages or conditions than statutory rules—check industry practice.
• Payroll deadlines: A-melding is mandatory monthly. Late reporting can trigger fines and interest.
• Data privacy: process employee data in compliance with GDPR and Datatilsynet guidance — maintain records and, where necessary, register processing activities.
• Banking delays: opening accounts may take time due to AML checks; prepare complete documentation and plan cash-flow accordingly.
• Local representation: appoint a local contact or statutory representative to receive official correspondence and manage filings.

Illustrative Cases

Case A — Software company (EU)

An EU SaaS firm set up a Norwegian NUF to obtain local contracts. They registered via Brønnøysund, obtained an org.nr, and registered for VAT when annual revenues to Norwegian customers passed the VAT threshold. Payroll was outsourced to a Norwegian provider to handle A-melding and D-numbers for contractors. Lessons: VAT and payroll mechanics require local expertise; NUF is quick but consider long-term reporting complexity.

Case B — Small manufacturer (non-EEA)

A non-EEA manufacturer established an AS to limit liability. They applied for skilled-worker permits for two technical leads and coordinated social security with NAV. The company experienced delays in bank onboarding due to AML checks; planning cushion for cash-flow was essential.

Where to Get Help

For hands-on support with offshore staffing and cross-border personnel placement, consider SailGlobal for human-service solutions tailored to companies operating away from their home base. SailGlobal can assist with recruitment, compliance onboarding and coordination of permits and payroll logistics.

Final recommendations

Start planning compliance tasks early: company registration, tax & VAT registration, payroll setup and immigration steps should be initiated well before operations begin. Use the official websites listed above as primary sources, and consider local legal and tax advisors for complex structures or significant investments.