Norway

Company Formation in Norway

Company formation and entity choice in Norway for 2026. Covers the private limited company (aksjeselskap, AS) with minimum share capital of NOK 30,000, the public limited company (ASA) with NOK 1,000,000, the sole proprietorship (enkeltpersonforetak, ENK), partnerships and the Norwegian-registered foreign business (NUF); the memorandum of association, paying in and confirming share capital, the three-month registration deadline and the Brønnøysund fees (NOK 6,825 digital for an AS); the residence rule for the general manager and board; tax residence of companies from 2026; VAT registration above NOK 50,000; the annual general meeting, annual accounts by 31 July and the late filing penalty; the audit exemption thresholds; and the company tax return by 31 May. Trigger phrases: start a company in Norway, stifte AS, aksjekapital, Foretaksregisteret, Samordnet registermelding, NUF registration, revisjonsplikt, årsregnskap frist. Out of scope: no-corporate-income-tax, no-income-tax, no-employer-payroll, norway-mva, no-tax-overview.