Establishment in Norway

Permanent Establishment
in Norway

Foreign companies wishing to carry out commercial activites in Norway whether it is individual assignments or on a permanent basis, must have a Norwegian organisation number. Such an organisation number can be obtained by establishing a branch of the foreign company in Norway (NO: the company form is called NUF) or a separate Norwegian company (a Ltd-company)

Outsource regnskap i xledger

A Limited Company (Ltd)

When you start a private limited company, you must choose a name, found the company and obtain share capital. The company must then be registered.

The conditions for starting a private limited company, is as follows:

  • It can be founded by one or more people. Both natural and legal persons (such as private limited companies) can be founders.
  • You must be aged 18 or over in order to be a founder or perform another role in a private limited company.
  • The company must have a Norwegian business address We can help you with starting a NUF or a Private Limited company. Contact us below.

We can help you with starting a NUF or a Private Limited company. Contact us below.

NUF (Branch)

Many foreign companies normally open a branch in Norway, a so-called NUF, just because they tend to work on projects in Norway with a limited time frame. The branch is subordinate to the foreign company, and the foreign company is responsible for the Norwegian Branch. Norwegian rules apply to the branch. The branch in Norway must have a designated contact person. No residence in Norway is necessary for that appointed person, but he/she must have a Norwegian personal number or a d-number. – See further about d-number

The company form NUF is easy to establish and easy to close down, should it be necessary. There are no equity requirements for the establishment of a NUF.

If you intend to use foreign employees to carry out assignments here, they must be registered in Norway. If they receive their salary settlement in their home country, they are obliged to pay withholding taxes to Norway for the time worked in Norway. – See further Payroll and HR services

If the employees pay social taxes in their home country, and their company – under which they work – pays employment taxes in the home country, it can be applied for exemption to pay these contributions to Norway. – See further Pay as you earn and A1

Branches of foreign companies are obliged to keep accounts and to submit their annual accounts to the Register of Company Accounts if the branch is liable to pay tax to Norway. On the contrary, if the branch is not liable to pay tax to Norway (as they do not have a fixed establishment in Norway), it is possible to apply for exemption from the obligation to submit annual account to the Register of Company Accounts.

If the turnover of a NUF exceeds more than 5 million, it is also subject to the audit obligation. Within certain industries in Norway, it is necessary to hold a permit in order t be able to run your own business. See further HSE-cards for Construction Workers and Cleaning Industries


In order to be able to report the salaries in Norway and in order to get the PAYE scheme, the foreign worker needs to apply for a D-number. This is an identification number assigned to a foreign person that does not have a Norwegian Identification number.

This number is used for reporting purposes and applying for HMS cards.

We can help you with this application. 

Payrolle & HR
  • Employment Contracts
  • Forms and identity verifications
  • Payroll Settlement
  • Salary slips
  • A-melding
  • Withholding Tax/Payroll Tax
  • Working Environment Act
  • Rates and Rules
  • Public Reporting
  • Settlement
  • Cloud-based financial system
  • Best practice expertise
Pay as you earn (PAYE and A1

The PAYE scheme is a tax scheme for foreign workers who have short work stays in Norway. For you as an employer, the PAYE scheme means you have to deduct tax according to a fixed rate and report both salary and deducted tax to the Tax Administration. You must calculate and deduct PAYE tax from all salary and all remunerations that are taxable for the employee. For the employee, the tax is settled when you report salary and deducted tax, so it is important that you submit accurate reports.

The tax rate is a fixed rate of 25 %, and this rate includes this contributionand social security as well. However, if the employer pays this contribution in their home country, the tax rate can be reduced to 16,8 % in Norway through the application of the A1- scheme. Through the A1-scheme, the employer is also exempted from paying the employment taxes in Norway as these taxes are paid in the home country

We will help you with both the application of the PAYE scheme and the A1-scheme. There is no need of paying employment taxes and social security in two countries, but you do need to apply for an exemption in Norway, otherwise the tax authority will act upon it.

When using the PAYE scheme, the taxable amount is set and there is no need of doing the tax declaration for the foreign employee, which might be a relief for the employee as he do not know how to treat a tax declaration in Norway.

HSE-cards for Contruction Workers and Cleaning Industry

Everyone who works in the construction- and cleaning industry must have a valid HSE card from the state. This is an identification card that identify who you are and which company you work for. It is required by law to carry such a card at all times at the work place.

An employer or sole proprietorship that does not have an HSE card for itself or its employees will, upon inspection, be ordered by the Norwegian Labour Inspection Authority to obtain this.

If the employer or sole proprietorship does not comply with the Norwegian Labour Inspection Authority’s order, the Norwegian Labour Inspection Authority may suspend operations until an HSE card has been obtained. The Norwegian Labour Inspection Authority can also impose a violation fee for missing HSE cards. Particularly serious cases will be reported to the police.

Employees and sole proprietorships can be penalized if the HSE card is transferred to others.

By receiving a power of attorney, we can order these cards for you.

Payoll Settlement

Based on the information related to the employment contract and the information from the RF-1199-scheme, the employee is remunerated in accordance with the reported hours worked, and of which can be registered directly in the system. Full service related to withholding tax, payroll tax, salary slips, “a-melding” etc. is part of the delivery.

Whether or not the employees are paid from their home country, we have the knowledge on how to obtain that information and report it correctly to the tax authorities. All documents are stored electronically.

TAX Treaty

Norway has signed multiple tax treaties with a number of countries in order to avoid double taxation and prevent tax evasion, as well as other agreements in the tax area. We can help you with understanding the tax treaty and whether you are taxable to Norway, limited taxable to Norway, or not taxable at all.

We work closely with our partners in order to establish in what taxable positions our clients are.

Always remember that your taxable position might change during the work expansion. We keep close contact with our clients in order to understand their tax position at all times.

Labor hire or the Enterprise Condition?

Understanding when you hire out labour in Norway or when you have an Enterprise-relationship with your Norwegian client, is difficult.

We give you the tools in order to understand this division. When hiring out labour, your employees are taxable to Norway from day 1. When there exist an Enterprise-relationship, the employees are only taxable to Norway if the project last more than 183 days during a calendar year or a 12-month period (depending on what is said in the country’s tax treaty).

However, the employee’s salaries need to always be reported in Norway for the work done in Norway, with our without the taxable amount. As a routine, we always apply for the exemption of paying withholding taxes to the tax authority for our clients in order to make sure that the employees are freed from paying such taxes.

Remember that if you suddenly are considered of having a permanent establishment, the employees WILL BE taxable from day 1, and you need to reverse the already reported salaries and report them again with the taxable amount.

In any case, the taxes you pay in Norway, will need to be credited in your home country during the reporting of your enterprise’s tax declaration. (referring to the country’s tax treaty of avoiding double taxation)

We work closely with our partners in order to establish in what taxable positions our clients are.

Always remember that your taxable position might change during the work expansion. We keep close contact with our clients in order to understand their tax position at all times.

VIEW TAX consists of experienced consultants with more certifications in Xledger. Many controllers and highly educated colleagues contribute to quality assurance at all levels as well as the authorization required by Finanstilsynet. All accountants have a minimum Bachelor or Master in Economics, with specialization in subjects such as auditing and management.

VIEW Academy contributes to the development of our employees and includes project management for the implementation of ERP systems.

One of the advantages of being part of the VIEW Group is that knowledge and experience are shared internally within the group to achieve the best solutions for our customers.

The most important thing is to bring the customer and the system together, with solutions the customer did not think were possible. Mutual understanding and good communication are something we at VIEW believe is the key to a good collaboration. VIEW wants to be a partner, not a supplier.

What Our Customers Are Saying

Good customer relationships lead to good ideas. Together we have found many innovative and effective solutions to create a good financial overview and structure.


“When we start a project in a new country, it is essential for us to find the right competence for local laws and tax legislation. When we found Malin and VIEW Tax we were very happy.”


“When we expanded to Norway, we contacted several tax accountants. We chose VIEW Tax. To do local tax yourself is time-consuming.”


“MEDICE is one of the most successful family-owned pharmaceutical companies in Germany.”

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