Norwegian Branch of a Foreign Enterprise (NUF)

If a branch is established in Norway, it is the main office (headquarter) that is responsible for the Norwegian part of the operations.

If the branch has no employees, a Norwegian representative must be appointed. The representative will be responsible for tax obligations. The branch is normally obliged to pay taxes to Norway, and must otherwise operate according to the Norwegian legislation.

If foreign citizens are employed, these must have work and residence permits.

There are no equity capital requirements in order to set up the branch. To register the business, one submits the form Coordinated register notification to the Brønnøysund Register Centre. The following documents must accompany the return:

• A certificate of registration from the authorities in the country where the main office is located.
• The main office's memorandum and articles of association
• Minutes from the managing board of the enterprise showing that a decision has been made to set up the Norwegian branch.
• Name of the person responsible for the Norwegian branch, or alternatively, the Norwegian representative and a declaration of consent from him/her.

The business address (in Norway) of the branch must be stated.

Note that the Coordinated register notification must be signed by the members of the board and the manager in Norway. If neither is appointed, the return must be signed by the person authorized to commit the enterprise by his/her signature.

Bankruptcy in a Norwegian branch of a foreign enterprise (NUF)
The manager or representative of the branch may petition for bankruptcy. Only the part of the enterprise located in Norway will be taken under bankruptcy proceedings. The trustee (appointed by the court) will notify the foreign enterprise register about the possible liquidation of the branch.