NO · N 59°55′ · E 10°45′

Norway

A Norwegian AS suits Nordic trading, technical services and local operations; shares may be held by individuals or legal entities. Tax rules are clear, but director-residency and recurring filing requirements need early planning.

NO

A compliant gateway to the Nordic market.

Private limited company (Aksjeselskap, AS)

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01Key facts · 关键信息

Key points on one page.

Tax
CIT 22%; 25% for financial-sector companies; 15% minimum-tax rules apply to groups above EUR 750m consolidated revenue.
Shareholders and directors
Min. 1 shareholder and 1 director; at least half the board must reside in Norway, the EEA, UK or Switzerland.
Share capital
Min. NOK 30,000; paid-in capital must be confirmed before registration.
Local requirements
Articles must state a Norwegian registered-office municipality; no company secretary is mandatory.
Annual maintenance
Annual accounts by 31 July; tax return and shareholder statement due 31 May and 31 January.
Incorporation timeline
Approx. 1–3 weeks, depending on documents and manual review.
Public disclosure
Business-register data are largely public; the share register is public; UBO data are limited to authorised users.

Facts last checked · 2026-10-23

This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.

References (9)›
  1. 01Brønnøysund Register Centre — Share capital
  2. 02Brønnøysund Register Centre — Roles in a limited company
  3. 03Altinn — Do I need an auditor?
  4. 04Brønnøysund Register Centre — Submission of annual accounts
  5. 05Norwegian Tax Administration — Tax return for companies
  6. 06Norwegian Tax Administration — Shareholder register statement
  7. 07Brønnøysund Register Centre — Beneficial owners
  8. 08Brønnøysund Register Centre — Data on beneficial owners
  9. 09Norwegian Ministry of Finance — Global minimum tax

02 · Advantages

Why Norway

  • 01At least one shareholder; shares may be held by individuals or legal entities
  • 02Stable Nordic legal environment with mature online filing
  • 03Audit opt-out is available to qualifying small AS companies
Best forNordic local operationsCross-border trade and sourcingTechnical services

03 · Requirements

Formation requirements

  • File incorporation documents, articles and paid-capital confirmation with the Business Register
  • At least half of directors must reside in Norway, the EEA, UK or Switzerland
  • Regulated banking, payment and insurance businesses need prior authorisation

04 · Compliance

Annual compliance

  • Hold the ordinary general meeting within six months after year-end and approve accounts
  • Submit annual accounts and the corporate tax return by their deadlines; audit opt-out is conditional
  • File the shareholder statement by 31 January; update beneficial-owner changes within 14 days

After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.

Consult · 预约顾问

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Norway company.

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