The basic rule is that all Norwegian companies and foreign enterprises conducting business activities in Norway are subject to Norwegian corporate tax.
Do you have employees who performed work in Norway in 2019? Don’t forget the annual wage report.
Non-Norwegian enterprises doing business in Norway will find that the basic Norwegian compliance obligations are rather burdensome, and failure to comply commonly results in severe sanctions. As always, it is better to do the right things from the beginning than to tidy up afterwards.
The largest individual contract within transport and communications in the history of Norway.
Working abroad? Avoid paying double social security contributions by submitting the A1 form. A1 is an official EU form confirming that a person is still a member of the home country's social security.
The Norwegian Holidays Act states that employees are entitled to a minimum of four weeks and one day of vacation per year. However, most Norwegian employees have agreements allowing them five weeks of vacation per year.
Sometimes a company needs temporary employees. This could be in situations where the regular staff is on vacation, or to cope with an increased number of assignments in certain periods. However, there are strict rules for when your business can hire people on temporary work contracts. Do you know these rules?
Work assignments across borders are common, but it can be a problem to recruit personnel with the right qualifications for positions abroad. One reason may be the uncertainty related to tax rates in a foreign country. Tax issues could cause doubts for employees offered international assignments.
As a main rule, Norway can only impose tax on business profits from a foreign company with a permanent establishment in Norway. Accordingly, it makes sense that the term “permanent establishment” is much-discussed amongst tax advisors in Norway.
Sellers and online marketplaces will be liable for VAT on cross-border sales of low value goods to final consumers in Norway from 2020.