The basic rule is that all Norwegian companies and foreign enterprises conducting business activities in Norway are subject to Norwegian corporate tax.
Anyone that conduct business activities in Norway is liable to register the company with the Norwegian authorities. This also applies even though the activities are not performed by the company itself, i.e. if the entire assignment is contracted out to subcontracts.
In many cases it is difficult to establish whether a foreign company must register for VAT in Norway. Is there a sufficiently strong connection between your business and Norway to trigger registration obligations?
The Norwegian Tax Administration performs identity controls of foreign employees in Norway. This means that all foreigners working onshore in Norway are required to meet at a tax office to verify their identity.
As a foreign multinational doing business in Norway you should be aware of the multitude of compliance obligations you must adhere to. Failure to comply may imply severe sanctions.
Topics: Corporate Law