A branch opened in Norway offers foreign companies the possibility to market their goods and services in the country and conclude new contracts with local businesses. All foreign investors interested in setting up a branch office in this country can receive professional assistance from our team of company formation consultants in Norway.
| Quick Facts | |
|---|---|
| Applicable legislation (home country/foreign country) | Foreign country's Company Law |
Best Used For |
Regulated activities, such as financial and insurance operations |
Minimum share capital (YES/NO) | NO, there is no minimum share capital requirement to establish a branch in Norway |
| Time frame for the incorporation (approx.) | Approx. 5 weeks |
|
Documents to be filed by parent company | Foreign company's incorporation certificate and statutory documents, registration application form, proof of registered address in Norway, information about the resident director in the case of non-EU/EEA businesses |
| Management (Local/Foreign) |
At least one local manager must be appointed to |
| Legal representative required (YES/NO) | YES, a local legal representative is required |
| Local bank account (YES/NO) | YES, in order to establish a branch in Norway it is necessary to open a bank account |
| Independence from the parent company | Fully dependent on the foreign company |
| Liability of the parent company | The parent company is fully liable for all branch office's debts and obligations |
| Corporate tax rate | 22%, however, financial companies are subject to a 25% rate |
| Annual accounts filing requirements |
Audited annual income reports must be submitted by the parent company |
| Possibility of hiring local staff (YES/NO) | YES, it is possible to have local workers |
| Travel requirements for incorporating branch/subsidiary (YES/NO) | It is not mandatory to travel to Norway during the first stages of the branch registration procedure |
| Double tax treaty access (YES/NO) | YES, approx. 40 double tax agreements are enforced |
| Appointment of an auditor | An auditor is not mandated if the branch’s annual turnover is below NOK 5 million. |
Tax registration | For registration purposes related to taxation and duties, the branch is required to submit both its own accounts and those of the parent company to the Register of Company Accounts. |
Translated documents | Official notarization and translation into Norwegian by a certified translator are mandatory for all necessary documentation. |
| Other name for branch in Norway | NUF. |
| Permission for establishing a branch in Norway | Parent companies located beyond the EU region need approval from the Minister of Industry before they can establish a branch in Norway. |
| Branch registration | A Norwegian branch must be registered in the Register of Business Enterprises. |
| Employee registration | Foreign employees working at a branch under a parent company must undergo registration with the Norwegian Tax Office (Skatteetaten). |
| VAT registration | Branches that have fixed-price contracts must register in the VAT-Register after issuing an invoice exceeding NOK 50,000. |
| Activities permitted | Contracting, market research, administrative functions, and commercial activities, etc. |
| Special licenses required | Branch offices in Norway might need specific permits depending on the industry in which they intend to operate. |
| Norway legal address required (YES/NO) | Yes. |
| Advantages of a Norway branch office | A branch can initiate its business operations quickly, with the legal entity being registered within a week. |
| Employee transfer possibility (YES/NO) | Yes. |
| Incorporation services availability (YES/NO) | Yes, our company formation agents in Norway can assist you throughout the incorporation procedure. |
| Other services offered by our agents | Besides incorporation, our specialists can also help you with VAT and trademark registration in Norway. |
Table of Contents
What is a Norwegian branch office from a legal point of view?
According to the law, a branch office is not a legal entity itself; it is an extension of a company operating under the parent company’s umbrella. In Norway, both local and foreign companies can open branch offices that will be bound to complete the same activities as the mother company.
Also:
- the branch office is a dependent business form, meaning that all decisions will be made by the parent company;
- the branch will be registered in Norway based on a written decision of the parent company;
- even if entirely owned by a foreign enterprise, the branch must respect the regulations imposed in Norway.
What are the documents required to set up a branch in Norway?
The following:
- a copy of the decision of the competent body to set up a branch office in Norway;
- the name of the person who is entitled to make decisions in the name of the parent company;
- the names of the persons who are part of the branch office’s board (if applicable);
- the proof that the company is registered in the foreign country and the certificate of registration;
- the parent company’s Articles of Association;
- the resolution for opening the branch office;
- the decision through which the manager was appointed.
IMPORTANT! Foreign documents must first be translated before being filed with the authorities to open the Norwegian company. Translations in Swedish, Danish, and English are also accepted.
We also have an infographic on this subject:
What are the steps to open a branch office in Norway?
Here are the steps to set up a Norwegian branch of your foreign company:
- commercial name reservation;
- documents drafting and filing with the Companies Register;
- bank account creation;
- tax and VAT registration;
- licensing.
Is a Norwegian branch required to bear the same name as the parent company, like in other countries?
Yes; however, it is also possible to have another name, if there are trademark infringement problems, for example. It is also mandatory for the name chosen to bear the “NUF” abbreviation at the end of the name.
Is there a minimum capital required when starting a branch in Norway?
No, the parent company decides the amount of money directed to the operations of the Norwegian branch.
Is it necessary for the branch to have a local representative in Norway?
Yes. Moreover, the person selected must be a Norwegian resident. It is also possible to detach an employee from the parent company’s home country, provided the immigration formalities are respected.
What activities can a Norwegian branch office undertake?
As a vehicle that can complete the same activities as the parent company, a Norwegian branch office can seem very restrictive from this point of view. This is why this legal entity is usually employed in industries such as banking and financial services. It can also be used to conduct activities like IT; however, this is seldom the case.
Here is also our video on this subject:
How long does it take to register a branch office in Norway in 2026?
The term depends on the number of applications. However, such procedures are usually completed in 5 to 10 business days.
Is it possible for a branch office to be opened remotely in Norway?
Yes, some of the procedures, such as the registration with the Companies Register, can be completed online at the level of 2026. Our company formation agents in Norway can represent you at this stage. We can also assist with the registration for taxation and VAT.
Is a branch required to register for VAT in Norway?
Yes, the branch office must register for VAT in Norway, and it is required to comply with the filing requirements imposed by the tax authorities here, just like domestic businesses. VAT filings are due twice a month in Norway, while annual tax returns must be submitted on a yearly basis.
How are branches taxed in Norway?
In this country, companies are taxed based on residency, which means that branch offices will pay the corporate tax only on the income generated here. However, this can be influenced by whether the parent company is incorporated in a country that has a double tax treaty with Norway or not.
We can also help you incorporate a branch in Sweden where there is no need for a minimum share capital, the same as in Norway. The time frame for registration is shorter in Swden – 12 days – compared to 5 weeks in Norway.
In case you choose to establish a branch office in Poland, this team of company formation agents – CompanyIncorporationPoland.com – can assist you through the entire procedure.
Moreover, if you are interested in setting up branches in Japan, Hong-Kong or Singapore, we can put you in contact with our Asian partners.
If you need to set up a branch office in Norway quickly and easily, we invite you to contact our experts in company registration in Norway, who will take care of the entire registration procedure so that you can start your business activities in this country as fast as possible.