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Norwegian Registered Foreign Company - NUF

In norwegian - "Norskregistrert utenlandsk foretak" (NUF).
A popular registration form for companies offering products and services or hiring out labour in Norway. With a turnover exceeding 50 thousand NOK registration in the VAT register is mandatory. Companies that hire out employees do not need to register in the VAT register.
It is worth contacting Novum before opening a branch in Norway. One has to consider issues related to posted employees, costs of accommodation, food and travels, all the necessary insurances and minimal wages in some sectors, as well as taxation of the company and employees, registrations, approvals and id-cards. Make use of our experience with registration and services we have been providing for foreign companies in Norway for more than 15 years.


Popular for companies performing their firs contract in Norway
If certain requirements are met, NUF is taxable in the country of origin
Share capital not required


Employees are posted from the country of origin to Norway
Some industries in Norway (eg. construction) require minimal wages
Employers posting employees to Norway are required to cover their travel, food and accommodation expenses
For a long time registering a NUF was the most popular legal form for foreign companies in Norway. However changes in the Norwegian law concerning AS companies caused fewer such registrations.
The form is suitable for foreign companies performing their first or only assignment in Norway.
More stable and longlasting presence on the Norwegian market requires registration of an AS company as this presents greater advantages.

Need help?

If you have more advanced questions related to operating on the market in Norway we are happy to help. Please contact us so we can arrange a meeting and show what can we offer.